Transfer fees by the Department of Land and Surveys

The fees charged by the Department of Land and Surveys for transfers of immovable property are as follows:

In the case of property transferred to a family company, transfer fees are refundable after five years if the property remains with the company and the shareholders remain the same.
 
In the case of property transferred from a company whose shareholders are spouses and/or their children, to one of the two spouses, or their children or to a relative up to third degree of relation the transfer fees are calculated on the value of the property as follows:

• if the transfer is to a spouse - 8%
• if the transfer is to a child - 4%
• if the transfer is to a relative - 8%

Also the following rates are applicable in the case of free transfers:

• from parents to children - 4%
• between spouses - 8%
• between third degree relatives - 8%
• to trustees - €8,54

Value in these cases is the one written on the title deed which refers to values of the year 1920.
 
Mortgage registration fees are 1% of the current market value.
 
In the case of companies’ reorganizations, transfers of immovable property are not subject to transfer fees or mortgage registration fees.