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List your propertyThe first month rent doesn't arrive, do three things: send the tenant a written payment demand and keep proof; instruct a lawyer to serve an extrajudicial notice (εξώδικο) through a court bailiff giving 15 days to pay; and calendar the E411 declaration on myAADE before your next tax return. These steps preserve both the 2026 fast-track eviction and your tax protection.
What is the E411 form and when must I file it?
The E411 is the official AADE declaration of uncollected rent (δήλωση ανείσπρακτων μισθωμάτων). Greek law taxes declared rental income whether or not you actually received it — at 15% up to €12,000, 25% to €24,000, 35% to €36,000 and 45% above that. The E411 is the only mechanism that shifts taxation of unpaid rent to the year you actually collect it.
Three conditions, per the step-by-step AADE procedure:
- File before your tax return. The E411 request is submitted electronically through "Τα Αιτήματά μου" (My Requests) on myAADE, and it must go in before you submit the annual return for that year. The reverse order is rejected.
- Attach proof of legal action. You must show you moved against the tenant before the return deadline — the served εξώδικο, a payment order, an eviction order, or a lawsuit. Documents dated after the deadline don't count for that tax year.
- Complete all three stages. The amounts are entered on form E2 under code 41 and flow to codes 125–126 of the E1, excluding them from the current year's taxable income. Only completing all stages secures the exemption.
Skip this and the arithmetic is brutal: a landlord already earning €36,000 in rent who loses €10,000 to a defaulting tenant would owe up to €4,500 in tax on money that never arrived. This is one of the tasks mamaXO handles automatically for managed properties in Athens — arrears follow-up starts on day one of a missed payment, and E411 filings are prepared with the supporting documents so owners aren't taxed on rent they never saw.
How does the 2026 fast-track eviction (έξωση με εξώδικο) work step by step?
Since 1 May 2026, Law 5221/2025 moved the issuance of eviction and payment orders from judges to certified lawyers drawn from special Bar Association registries. The sequence for unpaid rent:
- Written demand (day 1–10). Not legally required, but a dated demand documents the arrears and sometimes resolves the matter.
- Extrajudicial notice — εξώδικο (around day 10–15). A lawyer drafts the notice stating the exact rent and utilities owed; a court bailiff serves it. It gives the tenant 15 days to pay and is an absolute legal prerequisite for the order, as Greek practitioners emphasise. Errors here derail the whole fast track.
- File the application (around day 30). If the 15 days lapse unpaid, your lawyer submits the application, draft order and evidence — with a €300 filing fee — to the registry of the competent First Instance Court, per the framework now in effect.
- Certified lawyer issues the order (within 20 days). The court assigns a certified lawyer alphabetically; they must verify the file and sign the order within 20 days. No hearing — documentary evidence only. A payment order for the arrears is issued alongside, enabling seizure of bank accounts.
- Service and objection window. The order is served on the tenant, who may file an objection within 15 working days.
- Enforcement (about 20 days after service). If the tenant hasn't left or paid, a bailiff executes the eviction.
| Stage | Who acts | Realistic timing |
|---|---|---|
| Rent missed; written demand | Owner / manager | Day 1–10 |
| Εξώδικο served, 15-day deadline | Lawyer + bailiff | Day 10–30 |
| Application + €300 fee filed at court registry | Lawyer | Day 30–40 |
| Certified lawyer signs eviction + payment order | Certified lawyer | Within 20 days of assignment |
| Service on tenant; objection possible | Bailiff / tenant | Day 55–70 |
| Compulsory eviction possible | Bailiff | ~20 days after service (~day 75–95) |
Prerequisite: the fast track requires a written lease that has been electronically declared on AADE and accepted by the tenant. Informal or undeclared leases fall back to the ordinary — and far slower — court procedure.
How long does eviction take in Greece now, versus before?
For unpaid rent, the full 2026 sequence — 15-day notice, order issuance, service, 20-day enforcement window — adds up to roughly three months. For lease-expiry cases the law is more generous to the tenant: a 3-month extrajudicial notice before termination plus a 2-month delay after the order is served, roughly six months in total, which courts may extend for cause. Before May 2026, orders had to be issued by judges, so real-world timing depended on court backlog; in congested Athens courts, contested cases routinely stretched far longer, and the ordinary eviction lawsuit route could run past a year. The structural change — shifting issuance to certified attorneys — was designed precisely to de-clog that bottleneck.
What does it cost?
Fixed and typical components, in euros:
- Εξώδικο drafting: roughly €80–€150 for a straightforward notice, €200–€300+ for complex cases (Greek fee guide).
- Bailiff service of documents: around €30–€50 per service (notice, then order).
- Court registry filing fee: €300, set by Law 5221/2025.
- Bailiff execution of the eviction: approximately €242–€400 depending on difficulty, under the regulated bailiff tariff.
- Your lawyer's fee: freely agreed under the Lawyers' Code — there is no fixed statutory price for the application, so get a written quote up front.
Excluding your own lawyer's fee, the fixed costs total roughly €700–€1,100. Most of these amounts are recoverable from the tenant on paper via the payment order — collecting them is another matter.
How do I screen tenants so this never happens?
Prevention is cheaper than any procedure. A serious screening process for an Athens long-term let includes: proof of income (payslips or tax returns) targeting rent below about a third of net income; the previous landlord's reference, contacted directly; a check that the tenant accepts the AADE electronic lease declaration — refusal is a red flag and also disqualifies you from the fast track; a proper security deposit (customarily one to two months); and clear lease clauses on utilities and late payment. Professional managers add income verification and rental-history checks as standard.
Can I insure against unpaid rent in Greece?
Yes — rent-guarantee insurance (ασφάλιση μισθωμάτων) exists in the Greek market, though it is less established than in the UK or France. Specialist providers such as Rental Insurance (coverage underwritten via Helvetia Global Solutions) cover non-payment and legal support, with pricing typically in the range of 2%–5% of annual rent depending on cover. Some rent-out platforms bundle a 12-month rent guarantee into their paid tiers. Read the exclusions carefully: policies usually require a declared lease, a vetted tenant and prompt notification of default.
