Assignment Service for Unpaid Rent

Αρχική / Services for International Residents / Assignment Service for Unpaid Rent

We undertake the completion and submission of the form for the declaration of assignment of unpaid rent to the Tax Office

For international residents

When the lessor does not receive the agreed rent from the lessee, and the collection is uncertain, the lessor has the right to assign the right to collect the amount to the Greek State and is thus exempted from the obligation to pay the relevant tax that would be imposed on the income in question.

The assignment is made by the submission of the corresponding form the forgiveness statements by the assignor to the relevant department of the ministry by submitting a request and tracking it to the department that has been filed.

The declaration must include the tax identification numbers of the lessor (assignor) and the lessee (debtor) and the real estate information declaration number, if the lease contract was concluded after 1/1/2014 or the lease registration number.

The assignment may be made after the end of the tax year to which the rentals relate and before the submission of the annual income tax return by the due date.

The assignment declaration shall be accompanied by all relevant documents from the assignor proving the non-collection of the assigned rents, such as :

The real estate lease agreement (if there is a written lease agreement).
Extrajudicial termination of the lease or request for payment of rent.
Claim for restitution of the lease and payment of rent.
A court order for the return of the lease and payment of rent.

And obligatory,

a solemn declaration of Law 1599/1986, in which the transferor certifies the non-collection of the outstanding rent, the exact amount of the rent, the accuracy of the documents deposited and the non-possession of other documents and evidence other than those deposited.