On 11 September 2014, the Greek parliament approved several amendments to the application of the Uniform Tax on the Ownership of Real Estate Property (ENFIA). ENFIA was introduced by law 4223/2013 and replaced the state real estate tax (FAP). The tax applies from 1 January 2014 and was first assessed for 2014 in July. Following the first assessment it was apparent that amendments were needed
The main amendments recently approved include:
- The taxable value of plots located in areas not inclu…