Residence lease

•    The law defines the minimum duration of a lease as 3 years, irrespective of what
is set out in the contract. For a period of longer than three years, the contents of the 
lease will apply.
•    The shared maintenance expenses (koinochrista) are paid by the tenant.
•    It is customary for the tenant to pay one or two rents in advance as a guarantee.
•    The annual rent increase is usually set at 2-2.5% above the Consumer Price Index (CPI), 
    as defined by the National Statistical Service of Greece, and does not normally 
    exceed 5%.
•    Subletting is prohibited, but if it is agreed between the contracting parties, the  
lease must state expressly that it is permitted.
•    The stamp tax of 3.6% has been abolished for residence leases.
•    The lease must be submitted electronically on taxisnet to the competent tax office 
(D.O.Y.)  within 30 days of its signature; any delay incurs a fine. After the electronic 
submission of the lease by the owner, the tenant must note his acceptance of it.