{"id":28567,"date":"2025-04-22T20:56:34","date_gmt":"2025-04-22T17:56:34","guid":{"rendered":"https:\/\/bnbnews.gr\/?p=28567"},"modified":"2025-05-09T11:24:16","modified_gmt":"2025-05-09T08:24:16","slug":"airbnb-alert-greece-s-top-court-says-no-to-business-tax-per-property","status":"publish","type":"post","link":"https:\/\/bnbnews.gr\/en\/legislation\/28567\/airbnb-alert-greece-s-top-court-says-no-to-business-tax-per-property\/","title":{"rendered":"Airbnb Alert: Greece\u2019s top court says \u2018No\u2019 to business tax per property"},"content":{"rendered":"

In a landmark ruling with immediate implications for thousands of short-term rental professionals, the Second Chamber of Greece\u2019s Council of State (\u03a3\u03c4\u0395) has declared unlawful the imposition of a separate flat-rate business tax for each individual property leased via short-term rental platforms by management companies. Due to the significance of the matter, the case has been referred to the Court\u2019s Plenary Session for a final decision.<\/p>\n

The ruling concerns a circular issued by the Independent Authority for Public Revenue (AADE), which stipulated that companies managing properties on platforms such as Airbnb, Booking.com, etc., were required to pay a separate business tax for each property under their ownership or management. In practice, this meant that a company managing 30 properties would be liable for 30 separate business tax payments.<\/p>\n

A blow to an unofficial, excessive financial burden<\/h2>\n

The Second Chamber of the Council of State ruled that this interpretation went beyond the boundaries of the law and imposed a financial burden without a clear legal basis.<\/p>\n

Specifically, the seven-member panel, presided over by Vice President Konstantinos Kousoulis and with reporting judge Christos Negris, emphasized that the challenged circular\u2014despite having a regulatory character\u2014was not officially published in the Government Gazette but was merely posted online (on the Diavgeia platform) and enforced. As such, it was deemed unlawful, invalid, and subject to annulment \u201con the grounds of legal certainty,\u201d as rightfully argued by the plaintiffs.<\/p>\n

The decision marks a victory for the Association of Short-Term Rental Companies (Stama Greece<\/a><\/strong>), and five members who jointly filed the appeal<\/a>.<\/p>\n

According to these organizations, the per-property business tax constitutes a disproportionate financial burden, undermines the viability of many small and medium-sized businesses in the sector, and\u2014most importantly\u2014lacks a clear legal foundation.<\/p>\n

Awaiting the final verdict from the Plenary Session<\/h2>\n

Despite the favorable opinion from the Second Chamber, the legal battle is not yet over. The Plenary Session of the Council of State will ultimately issue the definitive ruling.<\/p>\n

Until then, property managers and short-term rental professionals are urged to remain vigilant, as the possibility of reclaiming taxes already paid remains open pending the final judgment.<\/p>\n","protected":false},"excerpt":{"rendered":"

In a landmark ruling with immediate implications for thousands of short-term rental professionals, the Second Chamber of Greece\u2019s Council of State (\u03a3\u03c4\u0395) has declared unlawful the imposition of a separate flat-rate business tax for each individual property leased via short-term rental platforms by management companies. Due to the significance of the matter, the case has<\/p>\n","protected":false},"author":4,"featured_media":28565,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mo_disable_npp":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[508],"tags":[630,664,807],"class_list":["post-28567","post","type-post","status-publish","format-standard","has-post-thumbnail","category-legislation","tag-stama-en","tag-taxation","tag-pomida-en"],"_bunyad_layout_template":null,"_bunyad_layout_spacious":null,"_bunyad_sponsor_name":null,"_bunyad_sponsor_logo":null,"_bunyad_sponsor_url":null,"_bunyad_sub_title":"Greece\u2019s Council of State challenges tax burden on short-term rental firms \u2013 Final verdict pending from the Plenary Session","_yoast_wpseo_metadesc":"Greece\u2019s top court ruled that charging the business tax per Airbnb is unlawful. Final judgment by the Plenary Session still to come.","_yoast_wpseo_focuskw":null,"_yoast_wpseo_title":"Greek court rules Airbnb business tax per property is illegal","_bunyad_layout_style":null,"yoast_head":"\nAirbnb Alert: Greece\u2019s top court says \u2018No\u2019 to business tax per property - BnBNews<\/title>\n<meta name=\"description\" content=\"Airbnb Alert: Greece\u2019s top court says \u2018No\u2019 to business tax per property - BnBNews -\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bnbnews.gr\/en\/legislation\/28567\/airbnb-alert-greece-s-top-court-says-no-to-business-tax-per-property\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Airbnb Alert: Greece\u2019s top court says \u2018No\u2019 to business tax per property -\" \/>\n<meta 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