Greek Tax Identification Number (AFM): Meaning, Legal Requirements, and How It Works in Greece

What Is Greek Tax Identification Number (AFM) in Greek Inheritance Law

The Greek Tax Identification Number (AFM) is a unique number given by the Greek tax authorities to natural persons and legal entities.

Its main purpose is to link an individual to their tax record. The AFM is used whenever you engage in financial or legal matters in Greece. For inheritance procedures the AFM helps the state track who inherits property, who pays any taxes, and who owns or transfers real estate or other assets.

Anyone involved in inheritance, property transfer, or financial dealings related to an estate in Greece needs an AFM. That includes heirs, recipients of donations or gifts, and foreign persons inheriting assets.

Why Greek Tax Identification Number (AFM) Matters in Greek Property Inheritance

How It Fits Into the Inheritance Timeline

When someone dies and leaves property in Greece, the inheritance process often involves formal acceptance of the inheritance, a tax declaration, and transfer of real estate. The AFM is required early on. It must be obtained before you submit inheritance tax forms or transfer property ownership. Without an AFM, you cannot legally register inherited property or complete property related procedures.

If multiple heirs are involved, each heir may need an AFM. The AFM shows who is responsible for tax obligations and ownership rights.

What Happens If You Do Not Have It

If an heir or beneficiary does not have an AFM, they may be unable to submit the necessary inheritance tax declaration or finalize the transfer of property. This can lead to delays. The inheritance might remain unregistered. Taxes might remain unpaid or unassigned.

In some cases, Greek authorities may refuse to process property transfers, tax declarations, or registrations until everyone involved has a valid AFM.

Why Greeks Abroad Often Face Challenges With This Step

Many heirs living abroad find getting an AFM difficult because of distance, different time zones, language barriers, or not having a Greek address. They may need a Greek tax representative or to use a power of attorney. This adds complexity and delays compared to heirs already living in Greece.

Because inheritance often triggers formal transfers, tax filings, and property registrations, any delay in obtaining an AFM can stall the entire process, which can be stressful for heirs abroad handling an estate.

Legal Background and Origins

How the Greek Civil Code Defines It

The AFM is not defined in the Civil Code itself, but its legal basis stems from the tax procedure framework under law 4174, 2013. Under that law each taxpayer, natural or legal person, must have a unique tax registry number, TIN or AFM, for any tax obligation or financial transaction.

The AFM remains unique to each person, independent of how many properties, bank accounts, or entities they hold.

The Role of Notaries, Municipal Offices, and Tax Authorities

In inheritance and property transfer, notaries and municipal or cadastral and land registry offices rely on the AFM to identify parties, record ownership, and ensure taxes are properly assigned. For example, any property transfer, purchase, donation, inheritance, requires the AFM of all parties involved to register the property.

The tax authority, Independent Authority for Public Revenue, AADE, issues the AFM and maintains the registry. It also provides the kleidarithmos, authentication key, and manages digital access for tax declarations and filings.

Situations Where It Becomes Mandatory

The AFM becomes mandatory when you:

• accept an inheritance

• transfer real estate or other inherited assets

• declare inheritance tax or other taxes on inherited property

• own real estate, need to register titled ownership, or pay property tax such as ENFIA

• open a bank account in Greece, rent a property, sign contracts, or conduct financial transactions tied to the estate

  
  

Step by Step Guide to Completing or Obtaining Greek Tax Identification Number (AFM)

Required Documents

To obtain an AFM you need to submit certain documents. For a natural person, typical requirements include:

• Valid passport or identity card, or residence permit if needed

• Full personal details, name, date of birth, parents full names if required

• Contact information, email, mobile phone, and sometimes temporary or foreign address

• If the applicant is a minor, under guardianship, or resides abroad, special provisions apply, for example consent of legal representatives or a legal guardian, power of attorney, or tax representative designation

  
  

If applying through a representative, for an heir abroad for instance, a power of attorney may be required. The representative must also provide their own credentials if acting on behalf of someone else.

Where and How to Submit

You can obtain an AFM by:

• Applying in person at the local tax office, DOY, Eforia, in Greece

• Submitting a digital application through the official AADE or gov.gr platform, then either attending in person or identifying via video call

  
  

If you are abroad or cannot travel to Greece, you may appoint a tax representative with a valid power of attorney to complete the application on your behalf.

Typical Timelines and Processing Steps

The issuance of AFM is often quick. Many people receive their AFM the same day or within a few days after submission.

The process flows roughly like this: submit online application, schedule appointment, online or in person, identify yourself, or via representative, receive AFM and credentials via email or in person.

For non residents or those using a representative, delays may occur if the documents are incomplete, or if translation or notarization is required, especially when dealing with foreign addresses or legal statuses.

Common Problems and How to Avoid Them

Missing or Conflicting Documents

One frequent problem is inconsistent personal data: name spelling, parent names, or address mismatches between passport and application. Such inconsistencies can delay approval. To avoid this, carefully check all data before submission.

Another issue arises when minors or foreign residents lack proper consent or valid identification. In such cases you must attach the legally required documentation, birth certificate, guardianship papers, court decision, or power of attorney.

Issues With Municipal or Tax Records

If you are inheriting property and the municipality or cadastral office does not have updated records, the AFM based transfer may be held up. Problems like missing registrations or outdated owner data can complicate inheritance.

This is especially common when properties have been in the family for years, never transferred, or where previous owners did not have valid AFM when they acquired the property.

Delays in Processing or Verification

Delays occur when the tax office is busy, or when applications come with missing documents or unclear addresses. Non residents often face longer processing times due to remote applications or need for further authentication.

To minimize delays, apply early, ensure all documents are correct and up to date, and if using a representative, provide a properly signed and apostilled power of attorney.

How Greek Tax Identification Number (AFM) Affects Property Transfer, Titles, and Obligations

Role in Registering Titles

For any property transfer, whether by sale, donation, or inheritance, the notary and the relevant public registry or cadastral office will require the AFM of all parties. They use the AFM to record the new ownership and update public records.

If heirs fail to provide AFM, the procedure cannot proceed. The property may remain in limbo, unregistered.

Interaction With Tax Offices and ENFIA

The AFM links the property to tax obligations. Inherited or transferred real estate must be recorded under the AFM of the new owner. This ensures annual property tax such as ENFIA or any inheritance or property transfer taxes are correctly attributed.

Without AFM, authorities cannot track property tax, or send tax notices properly.

Impact on Heirs Living Abroad

For heirs living overseas, any real estate, inherited property or financial obligations in Greece must be tied to their AFM. If they do not obtain an AFM, they may be unable to register inherited property or may face complications paying property taxes or maintenance costs.

Also, lacking AFM may limit their ability to sell or manage the property, rent it, or transfer it to someone else.

This makes obtaining an AFM crucial for diaspora Greeks and foreign heirs managing Greek real estate from abroad.

Comparison to Related Legal Documents in Greece

What It Is Often Confused With

Some people confuse AFM with national identity documents, ID card, or social security numbers, AMKA. The AFM is not the same as a citizen identity card, which is issued to Greek citizens for identity verification.

It is also not a mortgage contract, title deed, or proof of ownership. Rather, it is a tax registry identifier used for tax and legal purposes.

Key Differences

• AFM is a tax registry number, uniquely identifying a person in the tax system.

• ID card number is a national identity document number, not linked to taxes or property, and subject to change if you renew your ID.

• Title deed is the document that proves real estate ownership. AFM does not prove ownership. It only identifies the person for tax and administrative purposes.

When Each Document Is Needed

• Use AFM when you need to declare taxes, accept inheritance, transfer property, register real estate, or carry out financial transactions in Greece.

• Use ID card for identity verification when in Greece.

• Use a title deed when proving property ownership, selling or buying property.

Frequently Asked Questions

Who Needs This Document

Anyone who inherits property in Greece, receives a donation or gift, transfers real estate, or undertakes financial activity in Greece needs an AFM. Foreign nationals, heirs living abroad, Greek citizens living abroad, all need it when dealing with Greek assets.

Whether It Can Be Completed From Abroad

Yes. You can apply for an AFM from abroad by appointing a tax representative through a power of attorney. The representative can submit the application on your behalf at the tax office in Greece.

Digital applications are available, then the representative either completes identification via video call or in person attendance.

Whether It Requires a Power of Attorney

If you are abroad or cannot attend in person, a power of attorney is often required. The representative must be legally authorized to act on your behalf and may need to provide identification and credentials.

How Long the Document Remains Valid

The AFM is lifelong. Once issued, it remains yours permanently. It does not expire.

You will continue to use the same AFM for any future tax filings, property registrations, inheritances, or financial transactions.

How It Connects to the Acceptance of Inheritance

Before heirs can accept inheritance and transfer assets, they typically need to file an inheritance tax declaration. The AFM is required to identify the heir for that declaration. Then, when property is transferred or registered, all title deeds and public registry entries must refer to the AFM of the inheritor.

Without AFM, the inheritance acceptance and property transfer cannot move forward properly.

Additional Resources

• Official portal of the tax authority of Greece, AADE, instructions on issuing AFM

• Legal texts, law 4174, 2013, Tax Procedure Code, defines issuance of TIN or AFM

• Guidelines for real estate transfer, inheritance declaration and property registration procedures

References and Academic Sources

Hellenic Ministry of Finance

Hellenic Ministry of Justice

Notarial Association of Greece

Official Government Gazette, FEK

Greek Civil Code

Municipal or Tax Authority Guidelines

Final Thoughts

Getting your Greek Tax Identification Number (AFM) is often the very first step in any inheritance, property transfer, or real estate process in Greece. For heirs, especially those living abroad, it can feel stressful and bureaucratic. But with the right documents, a clear application, and possibly a tax representative or power of attorney, you can complete this step smoothly.

Once you have your AFM, the path toward property registration, tax filing, and legal ownership becomes much clearer and simpler.

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About The Author

This article was prepared by the GetGreece editorial team, which specializes in Greek law, heritage, and cross border processes. Our contributors include legal researchers, cultural writers, and Greece based experts who ensure accuracy and reliability across all educational content.

-Updated December 2025

Additional Resources:

Inheritance Links

-Greek Property Inheritance Guide 2026

-What is a Greek Tax Number (AFM)-Get Greek Property Inheritance Assistance

-Q&A - How To Inherit Property in Greece

-Common Pitfalls When Inheriting Greek Property

-ENFIA Greek Property Tax Explained

-How To Hire a Greek Tax Representative from Abroad

Citizenship

-Get Greek Citizenship Assistance

-Greek Citizenship by Descent Guide 2026