A pivotal decision by the Council of State’s Second Chamber has opened the door to major changes in Greece’s short-term rental (Airbnb) market. The court upheld an appeal by the Association of Short-Term Property Rental Companies (STAMA) against the imposition of a 600-euro professional fee per property managed by legal entities.
The Council ruled that the Independent Authority for Public Revenue’s (AADE) circular mandating the fee was unlawful and unenforceable, as it had not been published in the Government Gazette but only online via the diavgeia.gov.gr platform.
However, the ruling is not yet final; the matter has been referred to the Council’s plenary session due to its importance.
Under tax reforms enacted on January 1, 2024, legal entities managing short-term rental properties were placed under the VAT regime and additional levies. Property owners with three or more units were required to establish legal entities to continue their operations on rental platforms and beyond.
The new framework stipulated that companies managing properties in different locations would pay a fee of 600 euros per property, treating each as a separate branch. If properties were housed within the same building, only one fee would apply.
The market reacted strongly, citing the excessive financial burden—particularly for companies managing multiple properties, which could face additional annual fees of 6,000 euros or more, on top of regular taxation.
STAMA filed its appeal after the AADE issued a clarifying circular in April 2024, aiming to detail the implementation of the new fees. The professional fee’s extension would have impacted approximately 50,000 properties nationwide, managed by STAMA members or private individuals.
