<!-- Appendix M — from "After the EU's Golden Passports", Kestrel Private, 6 August 2026. Canonical: https://kestrelprivate.com/research/after-the-golden-passports -->

# Appendix M — Primary Legislation and Official Sources

Every legal, regulatory and fiscal statement in this report rests on a source in this list. Sources are grouped by subject and, within each group, primary instruments appear before official portals and institutional publications. Each source was opened and read during the preparation of this report and independently re-opened during verification; all access dates are 2 August 2026 unless a row states otherwise. Where a hyperlink resolves to a mirror, an archived capture or a republication of an official text, the instrument itself — identified by its gazette or case reference — is the authority, and the link is the access route only.

Reference identifiers (C-001 and following) are the report’s internal source numbers; chapter footnotes cite the instrument in full, and this appendix allows any citation to be traced to the document consulted.

## São Tomé and Príncipe law

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-293 | Portugal, Assembleia da República, Lei n.º 23/2007, de 4 de julho — "Aprova o regime jurídico de entrada, permanência, saída e afastamento de estrangeiros do território nacional", Diário da República n.º 127/2007, Série I, consolidated text, Arts. 52.º-A and 87.º-A | 4 July 2007; Arts. 52.º-A and 87.º-A added by Lei n.º 18/2022; current wording from Lei n.º 61/2025, in force 23 October 2025 | https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2007-67564445 |
| C-287 | Portugal, Assembleia da República, Lei n.º 18/2022, de 25 de agosto, «Altera o regime jurídico de entrada, permanência, saída e afastamento de estrangeiros do território nacional», Diário da República, 1.ª série, n.º 164, pp. 2–137, Art. 4.º | 25 August 2022 | https://diariodarepublica.pt/dr/detalhe/lei/18-2022-200268064 |
| C-285 | Portugal, Assembleia da República, Resolução da Assembleia da República n.º 313/2021, "Aprova o Acordo sobre a Mobilidade entre os Estados-Membros da Comunidade dos Países de Língua Portuguesa (CPLP), assinado em Luanda, em 17 de julho de 2021" (approved 5 November 2021) | 9 December 2021 (gazette publication) | https://files.diariodarepublica.pt/1s/2021/12/23700/0000400014.pdf |
| C-283 | Agência para a Integração, Migrações e Asilo, I.P. (AIMA), 'Concessão de Autorização de Residência CPLP — Resposta às Questões mais Frequentes', administrative guidance published on the AIMA official portal (aima.gov.pt) | PDF revision of 19 February 2025 | https://aima.gov.pt/media/pages/documents/2fefff63bb-1740070504/concessao-ar-cplp-19.02.pdf |
| C-282 | Portugal, Assembleia da República, Lei n.º 61/2025, de 22 de outubro — "Altera a Lei n.º 23/2007, de 4 de julho, que aprova o regime jurídico de entrada, permanência, saída e afastamento de estrangeiros do território nacional", Diário da República, 1.ª série, n.º 204 | 22 October 2025; in force 23 October 2025 | https://files.diariodarepublica.pt/1s/2025/10/20400/0000900017.pdf |
| C-281 | São Tomé and Príncipe Citizenship by Investment Unit (CIU), "Post-Approval Inclusion Fees" page on the government domain cip.gov.st — administrative fee schedule published by the programme authority | n.d. | https://cip.gov.st/post-approval-inclusion-fees |
| C-280 | Portugal, Ministério dos Negócios Estrangeiros, Embaixada de Portugal na Cidade da Praia, 'Nota sobre a aplicação do Acordo sobre a Mobilidade na CPLP' (official embassy notice), concerning the Acordo sobre a Mobilidade entre os Estados-Membros da CPLP, signed at Luanda on 17 July 2021 | 31 December 2021 | https://praia.embaixadaportugal.mne.gov.pt/pt/a-embaixada/noticias/nota-sobre-a-aplicacao-do-acordo-sobre-a-mobilidade-na-cplp |

| C-001 | STP, Decreto-Lei n.º 07/2025 ("Regulamentação da Nacionalidade por Investimento ou Doação", RNID), Diário da República I Série N.º 33, pp. 429–440 — gazette facsimile | 1 Aug 2025 | https://ntltrust.com/wp-content/uploads/2025/09/STP-CBI-Act-01082025-1-1.pdf |
| C-002 | STP, Lei n.º 7/2022 ("Lei da Nacionalidade"), Diário da República I Série N.º 25 — gazette facsimile | 10 Mar 2022 | https://citizenshiprightsafrica.org/wp-content/uploads/STP-Lei.07.2022.pdf |
| C-003 | HCCH, Apostille Convention (5 Oct 1961) status table, STP row | current | https://www.hcch.net/en/instruments/conventions/status-table/?cid=41 |
| C-004 | STP Citizenship by Investment Unit, cip.gov.st home page — Wayback capture 10 Jul 2026 | as captured | https://web.archive.org/web/20260710224801/https://cip.gov.st/ |
| C-005 | STP CIU, cip.gov.st "Become a Citizen" page — Wayback capture 17 Jul 2026 | as captured | https://web.archive.org/web/20260717032201/https://cip.gov.st/become-a-citizen |
| C-006 | STP CIU, cip.gov.st "Contact us" page — Wayback capture 28 Jul 2026; stpcip.com→cip.gov.st 301 redirect re-verified live 2 Aug 2026 | as captured | https://web.archive.org/web/20260728084307/https://cip.gov.st/contact-us |
| C-007 | STP CIU, "Donation to the National Transformation Fund" page on the government domain cip.gov.st (US$750 documents charge; contribution and submission-fee schedule) — read live, superseding the stpcip.com Wayback capture of 19 Apr 2026, which now redirects here | live 4 Aug 2026 | https://cip.gov.st/donation-to-the-national-transformation-fund |
| C-008 | United Nations, member states list (STP admitted 16 Sep 1975) | current | https://www.un.org/en/about-us/member-states |
| C-009 | African Union, member state profiles (STP, joined 18 Jul 1975) | current | https://au.int/en/member_states/countryprofiles2 |
| C-010 | CPLP esclarecimento + Portuguese embassy (São Tomé) notes on the CPLP Mobility Agreement (Luanda, 17 Jul 2021; in force 1 Jan 2022 for ratifying states incl. STP) — located by verifier after original source 403'd | 2021–2022 | via cplp.org / saotome.embaixadaportugal.mne.gov.pt (search-located) |
| C-011 | Direito Criativo, "Agreement on Mobility between Member States of the CPLP" (variable-geometry description) — professional secondary | n.d. | https://direitocriativo.com/agreement-on-mobility-between-member-states-of-the-cplp/ |
| C-012 | Fragomen, "Portugal: Clarification on Schengen Area Travel Eligibility… CPLP" (pre-2025 CPLP permit not Schengen-valid) | 12 May 2023 | https://www.fragomen.com/insights/portugal-clarification-on-schengen-area-travel-eligibility-for-residence-permit-holders-for-nationals-of-cplp-countries.html |
| C-013 | VFA Sociedade de Advogados, "The new residence permit regime for CPLP nationals" (Lei 9/2025 uniform-format card) — professional secondary | 2025 | https://www.vf-advogados.pt/en/knowledge/the-new-residence-permit-regime-for-cplp-nationals/ |
| C-014 | Lusa (via RTP n1676574 / Observador), "São Tomé permite obtenção de nacionalidade com investimento ou doação a partir de 90 mil dólares" (concession contract; MLSTP criticism) | 15 Aug 2025 | https://www.rtp.pt/noticias/mundo/sao-tome-permite-obtencao-de-nacionalidade-com-investimento-ou-doacao-a-partir-de-90-mil-dolares_n1676574 |
| C-015 | CitizenX, São Tomé programme page (US$350/150/250 document-fee split — industry secondary only) | current | https://citizenx.com/citizenship-investment/sao-tome-principe |
| C-016 | IMI Daily, "São Tomé Citizenship Program Garners 98 Applications in First 4.5 Months" (programme-supplied statistics) | 20 Jan 2026 | https://www.imidaily.com/intelligence/sao-tome-citizenship-program-garners-98-applications-in-first-4-5-months/ |
| C-017 | IMI Daily, "São Tomé Introduces Remote Passport Issuance, Clarifies Three-Nationality Rule" (CIU memorandum 10 Apr 2026; remote ID from 9 Apr 2026; adult-dependant (18+) passport hold) | 11 Apr 2026 | https://www.imidaily.com/africa/sao-tome-introduces-remote-passport-issuance-clarifies-three-nationality-rule/ |
| C-018 | Checklynx compliance database, reproduction of FATF lists of 19 Jun 2026 (fatf-gafi.org blocked to tooling) | 19 Jun 2026 | https://checklynx.com/en/resources/knowledge-base/fatf-grey-list |
| C-019 | US ITA/trade.gov, Country Commercial Guide — São Tomé and Príncipe, Trade Financing (EUR peg 24.50 since Jan 2010; says nothing of a 2009 Portugal agreement) | current | https://www.trade.gov/country-commercial-guides/sao-tome-and-principe-trade-financing |
| C-020 | Immigrant Invest, "Taxes in São Tomé and Príncipe" (residence-based IRS; 180-day threshold — sole located source; secondary only) | current | https://immigrantinvest.com/blog/sao-tome-and-principe-taxes/ |
| C-021 | AP via US News (20 Jul 2026) + Ecofin Agency + IFES ElectionGuide — STP presidential election 19 Jul 2026 (Vila Nova 55.94% first round); parliamentary 27 Sep 2026 | Jul 2026 | via usnews.com / ecofinagency.com / electionguide.org |
| C-022 | VOA / Washington Post / Al Jazeera / Africanews reporting — Nov 2022 attempted coup; Jan 2025 government dismissal | 2022–2025 | https://www.voanews.com/a/sao-tome-failed-coup/6852268.html ; https://www.africanews.com/2025/01/06/sao-tome-and-principe-president-dismisses-government-by-decree/ |
| C-023 | STP, Serviço de Migração e Fronteiras (SMF) — official site: home ("passaporte… electrónico"), ePassport CSCA PKI certificates page, passport fee schedule (taxas) — all read live | as at 2 Aug 2026 | https://www.smf.st/ ; https://www.smf.st/epassport/index.html ; https://www.smf.st/taxas.php |
| C-024 | UK, Immigration Rules Appendix Visitor: Visa national list, VN 1.1.(a) item 85 (STP), version updated 30 July 2026 | 30 Jul 2026 | https://www.gov.uk/guidance/immigration-rules/immigration-rules-appendix-visitor-visa-national-list |
| C-025 | US State Department, Visa Waiver Program designated-country list (STP absent) — Wayback capture 6 Jul 2026 (live travel.state.gov blocked to tooling) | as captured | https://web.archive.org/web/20260706071940/https://travel.state.gov/content/travel/en/us-visas/tourism-visit/visa-waiver-program.html |
| C-026 | South Africa, Department of Home Affairs — visa-exempt countries schedule (STP ordinary passports 90 days), issued 9 Dec 2025, read live | 9 Dec 2025 | http://www.dha.gov.za/index.php/immigration-services/exempt-countries |
| C-027 | Singapore, Immigration & Checkpoints Authority — visa requirements (STP absent from visa-required lists), read live | as at 2 Aug 2026 | https://www.ica.gov.sg/enter-transit-depart/entering-singapore/visa_requirements |
| C-028 | Hong Kong SAR, Immigration Department — visit visa / entry permit requirements ("SAO TOME AND PRINCIPE — 14 Days"), read live | as at 2 Aug 2026 | https://www.immd.gov.hk/eng/services/visas/visit-transit/visit-visa-entry-permit.html |
| C-029 | Brazil, MRE Quadro Geral de Regime de Vistos (QGRV), STP row "VIVIS: 1 — Visto exigido", table dated 30 Sep 2022 (most recent officially published located) — archived PDF; column alignment verified against control rows | 30 Sep 2022 | https://web.archive.org/web/20250508180030/https://www.gov.br/mre/pt-br/assuntos/portal-consular/arquivos/arquivos-qgrv/qgrv-simples-port-30set22.pdf |
| C-030 | NTL International (industry firm press page), "São Tomé and Príncipe CBI 2026 legislative updates" (adult-dependant passport hold; corroborates C-017) — REPORTED tier | 14 Apr 2026 | https://ntlinternational.com/press/sao-tome-and-principe-cbi-2026-legislative-updates |

## Greek investor residence law

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-295 | Greece, Law 4251/2014 (Code of Immigration and Social Integration, Government Gazette A′ 80/01.04.2014), Article 20B — the investor residence permit as it stood before Law 5038/2023, cited in Chapter 14 for the €250,000 nationwide minimum that preceded the current regime; consolidated text (in Greek) | 1 Apr 2014 | https://www.taxheaven.gr/law/4251/2014 |
| C-292 | Hellenic Republic, National Printing House (Εθνικό Τυπογραφείο), Law 3852/2010, «Νέα Αρχιτεκτονική της Αυτοδιοίκησης και της Αποκεντρωμένης Διοίκησης — Πρόγραμμα Καλλικράτης» (New Architecture of Local Government — Kallikratis Programme), ΦΕΚ Α΄ 87/07.06.2010, Art. 3 | 7 June 2010 | https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20100100087 |
| C-291 | Greece, Ministers of Foreign Affairs and of Migration and Asylum, Joint Ministerial Decision No. 95391/20.3.2024 on the special supporting documents for each category of national entry visa and the documents required for the grant and renewal of residence permits under Law 5038/2023 | 20 March 2024; gazette publication 22 March 2024 | https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20240201807 |

| C-031 | Greece, Law 5038/2023 (Immigration Code, Gazette A′ 81/01.04.2023), Arts. 10, 11, 17, 94–95, 100, 171, 179 — consolidated text via taxheaven.gr; Arts. 11 §1 and 17 §1 diverge from the original gazette text | 1 Apr 2023 | https://www.taxheaven.gr/law/5038/2023 (article views /10, /11, /17, /95, /100, /171, /179) |
| C-032 | Greece, Law 5100/2024, Art. 64 (Gazette A′ 49/05.04.2024), as codified with L.5167/2024 (A′ 207/20.12.2024, incl. Art. 37 §1 transition) — official consolidated PDF hosted at migration.gov.gr | 5 Apr 2024 | https://migration.gov.gr/wp-content/uploads/2025/03/Νόμος-5100_2024-κωδικοποιημένος-με-τον-5167_2024-ΦΕΚ-Α-49_5.4.2024.pdf |
| C-033 | Greece, National Registry of Administrative Public Services (mitos.gov.gr), "Permanent golden visa (change of use) – Initial issuance" — last updated 31/07/2026 | 31 Jul 2026 | https://en.mitos.gov.gr/index.php/ΔΔ:Permanent_golden_visa_(change_of_use)_–_Initial_issuance |
| C-034 | Greece, mitos.gov.gr, "Πολιτογράφηση Αλλογενών Αλλοδαπών" (naturalisation record; 3/7/12-year structure; last updated 30/07/2026) | 30 Jul 2026 | https://mitos.gov.gr/index.php/ΔΔ:Πολιτογράφηση_Αλλογενών_Αλλοδαπών |
| C-035 | Greece, Ministry of Migration & Asylum, monthly bulletin "Νόμιμη Μετανάστευση — Μάρτιος 2026, ΠΑΡΑΡΤΗΜΑ Β", golden-visa Tables 12α–17 (pp. 10–15), read in Greek by researcher AND verifier | Apr 2026 | https://migration.gov.gr/wp-content/uploads/2026/04/ΠΑΡΑΡΤΗΜΑ-Β_Μάρτιος_2026_ΥΜΑ-GR-Ενημερωτικό-Μάρτιος-Β-Νόμιμη-Μετανάστευση.pdf |
| C-036 | Greece, JMD 214926/2025 (Gazette B′ 6014/11.11.2025) — documentation for Art. 100 permits | 11 Nov 2025 | https://www.pomida.gr/assets/File/1236_20250206014.pdf ; https://www.taxheaven.gr/circulars/51471/214926-10-11-2025 ; https://www.retv.gr/2025/11/21492626-golden-visa.html |
| C-037 | Greece, Circular 1/2026 of the Secretary General for Migration Policy (21 Apr 2026) — content via Sioufas & Associates note + IMI Daily article (circular text unopened) | 21 Apr 2026 | https://www.sioufaslaw.gr/golden-visa-διευκρινίσεις-εφαρμογής-του-άρθρ-100/ ; https://www.imidaily.com/europe/greece-cracks-down-on-golden-visa-fraud-in-sprawling-new-circular/ |
| C-038 | Greece, Notarial Coordinating Circular 13/11.04.2024 (Golden Visa amendments; €50,000 fine; 2024 transition dates) — enotariat.gr | 11 Apr 2024 | https://enotariat.gr/?p=14285 |
| C-039 | Greece, Law 5007/2022 (Gazette A′ 241/23.12.2022), Arts. 91 (threshold) – 92 (transition) — via Hellenic Bank Association note; deposit-deadline extension via LawNet | 23 Dec 2022 | https://www.hba.gr/News/Details/2285 ; https://lawnet.gr/law-news/egk-syntonistikis-symv-fon-paratasi-pliromis-prokatavolis-a92-n-5007-2022-golden-visa-eos-31-7-2023/ |
| C-040 | Greece, Law 5275/2026 (Gazette A′ 17/06.02.2026) — listing via kodiko.gr; reported content via IMI Daily (FEK text unread) | 6 Feb 2026 | https://www.kodiko.gr/nomothesia/document/1279125/nomos-5275-2026 ; https://www.imidaily.com/program-updates/greece-to-propose-golden-visa-changes-addressing-backdated-permits/ |
| C-041 | Greece, migration.gov.gr golden-visa documentation page (€2,000 renewal fee; €16 card) | current | https://migration.gov.gr/en/golden-visa/ |
| C-043 | Press/professional reporting on Spain golden-visa closure (3 Apr 2025; ~94% property-linked) and Portugal's 2023 removal of real estate — REPORTED tier | 2023–2025 | via globalcitizensolutions.com / spainexpat.com (search-verified) |
| C-044 | Watson Farley & Williams, "Understanding the new Golden Visa Law No. 5100/2024" (once-only €250,000 use) — professional secondary | 2024 | https://www.wfw.com/articles/understanding-the-new-golden-visa-law-νο-5100-2024-key-points-and-implications/ |
| C-045 | Greece, L.5038/2023 — FEK A′ 81/01.04.2023 gazette facsimile (elinyae.gr mirror of the Government Gazette), Arts. 8, 10 §11, 11, 13, 14, 17 §1, 19, 20, 171, 176, 177 read in the gazette text (Phase 0b; cross-checked against the taxheaven consolidation, C-031 — the ORIGINAL Arts. 11 §1 and 17 §1 are superseded by later amendment; use the consolidated text for those two | 1 Apr 2023 | https://www.elinyae.gr/sites/default/files/2024-09/81α_2023.pdf |
| C-046 | Greece, KYA οικ. 53821/2014 (21.10.2014, under Art. 136 §3 L.4251/2014) — private-insurance coverage minimums; signed ΑΔΑ text hosted by the Ministry of Migration | 21 Oct 2014 | https://migration.gov.gr/wp-content/uploads/2020/05/ΚΥΑ53821_2014.pdf |
| C-047 | Residence-permit insurance premium market data — insurancemarket.gr (Interlife "από 68€ ετησίως"); mygoldenvisa.io ("about €300 per person"); soeasyinsurance.gr (product mirroring the KYA minimums). REPORTED tier | as at 2 Aug 2026 | https://www.insurancemarket.gr/asfalisi-allodapon-adeia-diamonis ; https://mygoldenvisa.io/blog/greece-golden-visa ; https://soeasyinsurance.gr/immigration-medical/ |

## EU investor-citizenship endgame

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-294 | European Parliamentary Research Service, *Avenues for EU action on citizenship and residence by investment schemes*, European Added Value Assessment, PE 694.217, Table 3 at p. 13 — the disaggregated CBI/RBI estimates for 2011–2019 (citizenship 3,811 applications / 8,769 individuals / €7,497m; residence 38,369 / 123,374 / €13,877m) underlying the €21.4bn total cited in the Parliament's 2022 resolution | Oct 2021 | https://www.europarl.europa.eu/RegData/etudes/STUD/2021/694217/EPRS_STU(2021)694217_EN.pdf |
| C-057a | Republic of Cyprus, Council of Ministers (Υπουργικό Συμβούλιο), Οι περί Τιμητικής Πολιτογράφησης και Πολιτογράφησης Αλλοδαπών Επιχειρηματιών ή Επενδυτών Κανονισμοί του 2020 (Regulations on naturalisation of foreign entrepreneurs or investors 2020), Κ.Δ.Π. 379/2020, Ε.Ε. Παρ. ΙΙΙ(Ι) Αρ. 5340, 18.8.2020, Regs. 6 and 7 | 18 Aug 2020 | https://www.cylaw.org/KDP/data/2020_1_379.pdf |

| C-051 | CJEU (Grand Chamber), judgment of 29 April 2025, Case C-181/23 Commission v Malta, EU:C:2025:283 — paras 96–102, 106 and operative part read verbatim | 29 Apr 2025 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62023CJ0181 |
| C-052 | AG Collins, Opinion of 4 October 2024, C-181/23, pts 55, 58 | 4 Oct 2024 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62023CC0181 |
| C-053 | European Commission, press release IP/20/1925 (LFNs to Cyprus and Malta; Bulgaria information request) — official print PDF | 20 Oct 2020 | https://ec.europa.eu/commission/presscorner/api/files/document/print/en/ip_20_1925/IP_20_1925_EN.pdf |
| C-054 | European Commission, press release IP/22/5422 (referral of Malta; Cyprus/Bulgaria chronology) — official print PDF | 29 Sep 2022 | https://ec.europa.eu/commission/presscorner/api/files/document/print/en/ip_22_5422/IP_22_5422_EN.pdf |
| C-055 | European Commission, Recommendation C(2022) 2028 final (28 Mar 2022; Art. 292 TFEU; not OJ-numbered) — via investmentmigration.org mirror of the official PDF | 28 Mar 2022 | https://investmentmigration.org/wp-content/uploads/2022/07/recommendation-limit-access-individuals-connected-Russian-Belarusian-government-citizenship-residence-EU-through-investor-schemes_en.pdf |
| C-056 | European Commission, COM(2019) 12 final, "Investor Citizenship and Residence Schemes in the European Union" | 23 Jan 2019 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52019DC0012 |
| C-057 | European Commission, SWD(2019) 5 final (scheme descriptions: Cyprus, Bulgaria, Malta) | 23 Jan 2019 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52019SC0005 |
| C-058 | European Parliament, resolution of 9 March 2022 (2021/2026(INL)), OJ C 347, 9.9.2022, p. 97 | 9 Mar 2022 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52022IP0065 |
| C-059 | EPRS, "Russia's war on Ukraine: Reassessing 'citizenship by investment' schemes", PE 729.385 | Apr 2022 | https://www.europarl.europa.eu/RegData/etudes/ATAG/2022/729385/EPRS_ATA(2022)729385_EN.pdf |
| C-060 | Council Directive 2003/109/EC (long-term residents), Arts. 3(1), 4(1), 5, 13 | 25 Nov 2003 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32003L0109 |
| C-061 | Malta, Act No. XXI of 2025 (Maltese Citizenship (Amendment) Act), Government Gazette No. 21,474 — full text read (PDF via legislation.mt) | 24 Jul 2025 | https://legislation.mt/eli/act/2025/21/eng |
| C-062 | Malta, S.L. 188.06, "Granting of Citizenship by Naturalisation on the basis of Merit Regulations" (L.N. 437 of 2020 as amended by L.N. 159 of 2025), consolidated | consolidated 2025 | https://legislation.mt/eli/sl/188.6/eng |
| C-063 | Aġenzija Komunità Malta, press release (programme discontinued) | 23 Jul 2025 | https://komunita.gov.mt/en/2025/07/23/press-release-the-government-publishes-amendments-to-the-maltese-citizenship-act/ |
| C-064 | Austria, Staatsbürgerschaftsgesetz 1985, §10(6) (Verfassungsbestimmung), consolidated version (current §10 in force from 12 Jun 2026), RIS | consolidated | https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10005579&Paragraf=10 |
| C-065 | Bulgaria, Bulgarian Citizenship Act, Ministry of Justice consolidation — Arts. 12a/14a "(Отм. – ДВ, бр. 26 от 2022 г.)" and transitional §7 (pending proceedings terminated), read directly by verifier | consolidated | https://justice.government.bg/home/normdoc/2134446592 |
| C-066 | Al Jazeera, "Cyprus abolishes citizenship through investment programme" (broadcast 12 Oct 2020; decision 13 Oct 2020) | 13 Oct 2020 | https://www.aljazeera.com/news/2020/10/13/cyprus-abolishes-citizenship-through-investment-programme |
| C-067 | Cyprus Mail, "Audit Office report into golden passports says public lost millions" (€200m VAT; €25m fees; 53% of 6,779) | 22 Aug 2022 | https://cyprus-mail.com/2022/08/22/audit-office-report-into-golden-passports-says-public-lost-millions/ |
| C-068 | BDO, "Cyprus: changes to citizenship by investment scheme" (Feb 2019 donations) — secondary corroboration | Jun 2019 | https://www.bdo.global/en-gb/microsites/tax-newsletters/ges-news/june-2019-issue/cyprus-changes-to-citizenship-by-investment-scheme |
| C-069 | Euronews, "Cyprus wrongly issued passports despite warnings, probe concludes" (Nikolatos final report, 8 Jun 2021) | 8 Jun 2021 | https://www.euronews.com/2021/06/08/cyprus-wrongly-issued-passports-despite-warnings-probe-concludes |
| C-070 | Al Jazeera, "Most Cyprus passports issued in investment scheme were 'illegal'" (interim inquiry, 51.81%) | 16 Apr 2021 | https://www.aljazeera.com/news/2021/4/16/half-of-cyprus-passports-in-cash-scheme-were-illegal-inquiry |
| C-071 | Cyprus Mail, "304 stripped of citizenship over golden passport abuses" | 6 May 2025 | https://cyprus-mail.com/2025/05/06/304-stripped-of-citizenship-over-golden-passport-abuses |
| C-072 | European Commission, Investor Citizenship Schemes policy page (checked for post-judgment initiatives — dated absence) | as at 2 Aug 2026 | https://commission.europa.eu/strategy-and-policy/policies/justice-and-fundamental-rights/democracy-eu-citizenship-anti-corruption/eu-citizenship/investor-citizenship-schemes_en |

## Schengen mobility law

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-081 | Convention Implementing the Schengen Agreement (CISA), Art. 21, as replaced by Regulation (EU) No 265/2010, Art. 1(2) | 25 Mar 2010 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32010R0265 |
| C-082 | Regulation (EU) No 610/2013 ("90 days in any 180-day" substitution; CISA Art. 22 replacement) | 26 Jun 2013 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32013R0610 |
| C-083 | Regulation (EU) 2016/399 (Schengen Borders Code), consolidated version of 12 Oct 2025 (incl. Reg. (EU) 2024/1717) | consolidated 12 Oct 2025 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02016R0399-20251012 |
| C-084 | Regulation (EU) 2018/1806 (visa lists), consolidated version of 30 Dec 2025 — Annexes checked country by country (UK entry per Reg. (EU) 2019/592; Caribbean five Annex II and Vanuatu Annex I re-checked Phase 0b) | consolidated 30 Dec 2025 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02018R1806-20251230 |
| C-085 | Regulation (EU) 2017/2226 (EES), Art. 2(3)(c),(e), consolidated version of 12 Jun 2026 | consolidated 12 Jun 2026 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02017R2226-20260612 |
| C-086 | Regulation (EU) 2018/1240 (ETIAS), Art. 2, consolidated version of 12 Jun 2026 | consolidated 12 Jun 2026 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02018R1240-20260612 |
| C-087 | Regulation (EC) No 810/2009 (Visa Code), Arts. 14, 16, 24(2), Annex II, consolidated version of 28 Jun 2024 (current) | consolidated 28 Jun 2024 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02009R0810-20240628 |
| C-088 | Directive 2004/38/EC, Arts. 2(1), 3(1), consolidated | consolidated | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02004L0038-20110616 |
| C-089 | Decision No 565/2014/EU, Arts. 1, 2(1)(c), 5 (Cyprus recognition of Schengen documents) | 15 May 2014 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014D0565 |
| C-090 | European Commission (DG HOME), "Schengen area" page (29 countries; Cyprus/Ireland status; BG/RO accession) | as at 2 Aug 2026 | https://home-affairs.ec.europa.eu/policies/schengen-borders-and-visa/schengen-area_en |
| C-091 | European Commission, "Temporary reintroduction of border control" page + current notifications table | as at 2 Aug 2026 | https://home-affairs.ec.europa.eu/policies/schengen-borders-and-visa/schengen-area/temporary-reintroduction-border-control_en |
| C-092 | European Commission, EES policy page; news item "The Entry Exit System is fully operational since 10 April 2026. Who is exempt?" (27 Jul 2026); IP/25/1920 (Impl. Decision (EU) 2025/1544) | 27 Jul 2026 | https://home-affairs.ec.europa.eu/news/entry-exit-system-fully-operational-10-april-2026-who-exempt-2026-07-27_en ; https://ec.europa.eu/commission/presscorner/detail/en/ip_25_1920 |
| C-093 | eu-LISA, ETIAS activity page ("currently not in operation") | as at 2 Aug 2026 | https://www.eulisa.europa.eu/activities/large-scale-it-systems/etias |
| C-094 | Council Decision (EU) 2024/3212 of 12 December 2024 (BG/RO internal land-border checks lifted from 1 Jan 2025), CELEX 32024D3212 — read by verifier | 12 Dec 2024 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024D3212 |
| C-095 | European Commission, Practical Handbook for Border Guards (2022 ed.), pp. 74, 95, fn. 83; Second Part Section I points 3.6–3.7 (entry-check mechanics — Phase 0b) — PDF downloaded and text-extracted; 2022 edition stale for BG/HR/RO, used only for Cyprus and entry-check points | 2022 | https://home-affairs.ec.europa.eu/system/files/2022-11/Practical%20handbook%20for%20border%20guards_en.pdf |
| C-096 | High Commission of the Republic of Cyprus in the UK, Visa Information (Decision 565/2014/EU application; Turkey/Azerbaijan exception) — official mission site | as at 2 Aug 2026 | https://cyprusinuk.com/visa-information/ |
| C-097 | Belgian Immigration Office (IBZ), "Visa-free travel with residence permits — general principles" (both documents carried; 100% match of five identity parameters incl. nationality; express dual-national example — re-verified verbatim at source, Phase 0b) | as at 2 Aug 2026 | https://dofi.ibz.be/en/themes/entry/border-control/visa-free-residence-permits/general-principles |
| C-098 | Reg. (EC) No 1030/2002 (uniform residence-permit format), consolidated 21.11.2017, Arts. 1, 4, 4a + Regulation (EU) 2017/1954 Annex (card entries incl. mandatory "8. Nationality."; no passport-number field) — PDF read (Phase 0b) | consolidated | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02002R1030-20171121 ; https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32017R1954 |

## AML / FATF-OECD / tax transparency

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-101 | FATF/OECD, "Misuse of Citizenship and Residency by Investment Programmes", FATF, Paris (approved FATF Plenary 25–27 Oct 2023; DOI 10.1787/ae7ce5fb-en) — 62-pp. PDF by researcher AND verifier (¶ numbers are the citation anchors; printed page = PDF page − 2) | Nov 2023 | https://www.fatf-gafi.org/content/dam/fatf-gafi/reports/Misuse-CBI-RBI-Programmes.pdf (also via oecd.org publications) |
| C-102 | OECD, "Residence/Citizenship by investment schemes" page (current high-risk list — Panama-only; FI FAQ) — read via Wayback capture 26 Jul 2026 and text-proxy of the live page (oecd.org blocks automated fetch) | as at 26 Jul–2 Aug 2026 | https://www.oecd.org/en/topics/sub-issues/international-standards-on-tax-transparency/residence-citizenship-by-investment.html |
| C-103 | OECD, same page as captured 27 Oct 2018 ("Last updated: 22 October 2018" list — 28 schemes, 17 jurisdictions) | 22 Oct 2018 | http://web.archive.org/web/20181027102553/http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/residence-citizenship-by-investment/ |
| C-104 | Regulation (EU) 2024/1624 (AMLR), OJ L, 19.6.2024 — Arts. 2(34)–(36), 3(3)(l), 21, 22, 34(4), 41, 42, 90; recitals 21, 98–99; Annex III (full OJ text; article texts also at amlr.eu mirror) | 31 May 2024 | https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202401624 |
| C-105 | Regulation (EU) 2025/2441 (revision of the visa-suspension mechanism; new Art. 8a(1)(e) into Reg. 2018/1806), OJ L, 10.12.2025 | 26 Nov 2025 | https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32025R2441 |
| C-106 | FATF, The FATF Recommendations (2012, updated October 2025) — R.10, R.12, R.22–23, Glossary | Oct 2025 | https://www.fatf-gafi.org/content/dam/fatf-gafi/recommendations/FATF%20Recommendations%202012.pdf.coredownload.inline.pdf |
| C-107 | FATF, Guidance: Politically Exposed Persons (Recommendations 12 and 22), ¶¶87–89 | Jun 2013 | https://www.fatf-gafi.org/content/dam/fatf-gafi/guidance/Guidance-PEP-Rec12-22.pdf.coredownload.pdf |
| C-108 | Eastern Caribbean Central Bank, "Fourth US-Caribbean Roundtable on Citizenship by Investment…" (six principles fn. 2; ECCIRA) | 1 Dec 2025 | https://www.eccb-centralbank.org/news/fourth-us-caribbean-roundtable-on-citizenship-by-investment-hails-regional-efforts-at-enhanced-governance |
| C-109 | OECD Global Forum, "Status of commitments for the automatic exchange of financial account information (AEOI)", last update 27 Jul 2026 — PDF by researcher AND verifier | 27 Jul 2026 | https://www.oecd.org/content/dam/oecd/en/networks/global-forum-tax-transparency/aeoi-commitments.pdf |
| C-110 | FATF, Updated Guidance for a Risk-Based Approach: Virtual Assets and Virtual Asset Service Providers (Oct 2021, 111 pp.), ¶¶39–40, 155–157, 304 — read via Wayback capture of the official PDF (fatf-gafi.org blocks non-browser fetch); re-downloaded by verifier with browser UA | Oct 2021 | https://web.archive.org/web/2023id_/https://www.fatf-gafi.org/media/fatf/documents/recommendations/Updated-Guidance-VA-VASP.pdf |
| C-111 | Directive (EU) 2024/1640 (AMLD6), Arts. 37(1), 38 — full OJ text downloaded and searched (verifier via Publications Office cellar API) | 31 May 2024 | https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202401640 |
| C-112 | Regulation (EU) 2024/1620 (AMLA Regulation), Arts. 4, 108; recital 86 — full OJ text read | 31 May 2024 | https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202401620 |
| C-113 | Directive 2005/29/EC (Unfair Commercial Practices Directive), Arts. 2(d), 3(1) | 11 May 2005 | https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32005L0029 |
| C-114 | St Kitts and Nevis CIU, application-process page — official FAQ: cryptocurrency accepted as PARTIAL source of wealth, separate non-crypto proof + additional DD fees (practice-level; the page carries no date) | as at 2 Aug 2026 | https://www.ciu.gov.kn/application-process/ |
| C-115 | FATF, "Jurisdictions under Increased Monitoring — 19 June 2026" (grey list, 22 jurisdictions incl. Kuwait and Papua New Guinea as deferrers; STP absent; Algeria/Namibia removed) — archived copy of the official page (fatf-gafi.org blocked to tooling); quote the roster from the statement, never reconstruct from narrative sentences | 19 Jun 2026 | https://web.archive.org/web/20260727100641/https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html |
| C-116 | FATF, "High-Risk Jurisdictions subject to a Call for Action — 19 June 2026" (countermeasures: DPRK, Iran; EDD: Myanmar; STP absent) — archived copy of the official page | 19 Jun 2026 | https://web.archive.org/web/20260801093014/https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/call-for-action-june-2026.html |
| C-117 | Commission Delegated Regulation (EU) 2016/1675, consolidated 29 Jan 2026 (as amended by Regs. (EU) 2026/83 and 2026/46) — EU high-risk third-country Annex read; STP absent | consolidated 29 Jan 2026 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02016R1675-20260129 |
| C-118 | Council of the EU, EU list of non-cooperative jurisdictions for tax purposes (Annex I rev. 17 Feb 2026; next revision Oct 2026; STP absent from Annexes and screening scope) — archived copy of the official Council page (live consilium.europa.eu blocked to tooling) | 17 Feb 2026 | https://web.archive.org/web/20260728182757/https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperative-jurisdictions/ |

## Greek taxation

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-290 | Hellenic Republic, Law 4646/2019, «Φορολογική μεταρρύθμιση με αναπτυξιακή διάσταση για την Ελλάδα του αύριο» (Tax reform with a developmental dimension), Government Gazette ΦΕΚ Α΄ 201/12.12.2019, pp. 5175–5218, Art. 39 (amendment of the VAT Code) | 12 December 2019 | http://elib.aade.gr/elib/view?d=/gr/act/2019/4646/ |
| C-279 | Hellenic Republic, Αναγκαστικός Νόμος 1521/1950 «Περί φόρου μεταβιβάσεως ακινήτων» (Compulsory Law 1521/1950 on the tax on transfers of immovable property), ΦΕΚ Α΄ 245/29.10.1950, art. 4 §1(Γ) | Enacted 29 October 1950; art. 4 §1(Γ) as in force from 1 January 2014 | https://www.taxheaven.gr/law/1521/1950/arthro/4 |
| C-289 | Republic of Cyprus, Ο περί Έκτακτης Εισφοράς για την Άμυνα της Δημοκρατίας Νόμος του 2002 (Special Contribution for the Defence of the Republic Law 2002), N. 117(I)/2002, Ε.Ε. Παρ. Ι(Ι), Αρ. 3622, 15.7.2002, ss. 2 and 3(2)(α)–(β), as amended by N. 119(I)/2015 | 15 July 2002; as amended 16 July 2015 | https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html |

| C-121 | PwC Worldwide Tax Summaries — Greece (Individual: income, residence, other taxes; Corporate: withholding), "last reviewed 16 February 2026" | 16 Feb 2026 | https://taxsummaries.pwc.com/greece |
| C-122 | KPMG TaxNewsFlash, "Greece: VAT suspension on real estate extended to December 31, 2026" (L.5246/2025, A΄ 198/11.11.2025) | Nov 2025 | https://kpmg.com/us/en/taxnewsflash/news/2025/11/tnf-greece-vat-suspension-on-real-estate-extended-to-december-31-2026.html |
| C-123 | Grant Thornton Greece, «Νέος Φορολογικός Νόμος 5246/2025» (rental scale from TY2026; FMA-instead-of-VAT consequence) | 2025 | https://www.grant-thornton.gr/insights/article/neos-forologikos-nomos-5246-2025/ |
| C-124 | ICLG, Private Client Laws and Regulations 2026 — Greece (Zepos & Yannopoulos), publ. 14 Jan 2026 | 14 Jan 2026 | https://iclg.com/practice-areas/private-client-laws-and-regulations/greece/ |
| C-125 | Iason Skouzos TaxLaw, Art. 5A non-dom regime page (conditions, €100k/€20k, revocation, Art. 16-permit waiver) | current | https://www.taxlaw.gr/en/practice-areas/tax-law/the-non-dom-tax-regime-alternative-taxation-of-foreign-source-income-of-individuals-transferring-their-tax-residence-to-greece-article-5a-of-the-greek-income-tax-code/ |
| C-126 | Iason Skouzos TaxLaw, Art. 5B pensioners page (7%; July lump-sum deadline) | current | https://www.taxlaw.gr/en/practice-areas/tax-law/alternative-taxation-method-for-recipients-of-pension-income-who-transfer-their-tax-residency-in-greece-procedure-and-documentation/ |
| C-127 | Iason Skouzos TaxLaw, Art. 5C regime page (50% exemption; 2025 amendments) | current | https://www.taxlaw.gr/en/practice-areas/tax-law/5c-tax-regime-special-regime-of-taxation-for-income-from-employment-and-business-activity-earned-in-greece-by-individuals-who-transfer-their-tax-residence-to-greece/ |
| C-128 | IBA, "Procedure and supporting documentation for application to the Greek non-dom taxation regime" | current | https://www.ibanet.org/Procedure-and-supporting-documentation-for-application-to-the-Greek-non-dom-taxation-regime |
| C-129 | Your Overseas Home, "Greece buying costs" (3.09%; notary/registry/lawyer/agent bands; ~10% rule of thumb) — market secondary | current | https://www.youroverseashome.com/greece/advice/greece-buying-costs/ |
| C-130 | nerally.gr, «Φορολογία Ενοικίων 2026» (5% deemed expense; digital transaction duty) | 2026 | https://nerally.gr/arthra/forologia-enoikion-2026-nea-klimaka-kai-ypologismos.html |
| C-131 | taxheaven.gr news 58595 — ENFIA structure/coefficient tables (L.4916/2022) | 2022 | https://www.taxheaven.gr/news/58595/ |
| C-132 | esd.gr, «ΕΝΦΙΑ 2026: αναλυτικός οδηγός» (2026 payment schedule; 24-instalment plan) | 2026 | https://esd.gr/enfia-2026-neow-odigos-me-erotiseis-kai-apantiseis/ |
| C-133 | Greek Law Digest, "Double Taxation Avoidance" (c. 57 DTTs; four inheritance DTTs) | current | https://www.greeklawdigest.gr/topics/tax/item/257-double-taxation-avoidance |
| C-134 | forin.gr, Art. 24 L.2130/1993 text (ΤΑΠ) | current | https://www.forin.gr/laws/law/3240/telos-akinitis-periousias-nomos-2130-1993-arthro-24 |
| C-135 | vatupdate.com, "Greece reduces VAT for islands, extends real estate relief…" (9 Dec 2025) + mondaq/lexology corroboration of VAT Art. 6 scope | 9 Dec 2025 | https://www.vatupdate.com/2025/12/09/greece-reduces-vat-for-islands-extends-real-estate-relief-and-abolishes-tv-subscription-levy/ |
| C-136 | newmoney.gr + concordant press (tovima.com, parapolitika) — mandatory landlord bank account from 1 Apr 2026 (Art. 210 L.5222/2025) | 2025–2026 | https://www.newmoney.gr/roh/palmos-oikonomias/oikonomia/pos-tha-plirononte-ta-enikia-apo-1i-ianouariou-2026/ |
| C-137 | WTS Global, "Greece: Law 5246/2025 – Key Tax Reforms" | 2025 | https://wts-global.com/publishing-article/1128-greece-law-5246-2025-key-tax-reforms~publishing-article |
| C-138 | Greece, Art. 90 L.5162/2024 (ΦΕΚ Α΄ 198/05.12.2024), amending Art. 72 §33(α) L.4172/2013 — CGT suspension «μέχρι και την 31η Δεκεμβρίου 2026»; consolidated text read (taxheaven per-article view) + official corroboration on the government housing portal stegasi.gov.gr (names ν.5162/2024 αρ.90; 31/12/2026). AADE's own FEK PDF 403s — Phase-4 browser retrieval mandatory | 5 Dec 2024 | https://www.taxheaven.gr/law/5162/2024/article/90/view ; https://stegasi.gov.gr/programs/anastoli-epivolis-forou-yperaxias-apo-metavivasi-akiniton/ |
| C-139 | Greece, Notarial Association Coordinating Circular Σ.Ε.Σ.Σ.Ε. 35/9-12-2024 (distinguishes Art. 89 VAT suspension, to 31.12.2025, from Art. 90 CGT suspension — the source of the Hypostat conflation) | 9 Dec 2024 | https://www.notarius.gr/encyclical/fpa/sesse_35_9-12-24 |
| C-140 | Greece, L.4172/2013 Arts. 30–34 (tekmiria), 41 (real-estate CGT: base, coefficients, €25,000 deduction), 67 (filing window) — consolidated texts read (taxheaven per-article views); CGT mechanics corroborated by Andersen in Greece (rate/coefficients page — old vintage, mechanics only, never status). Coefficient table rests on a single consolidated source; the coefficients are used in this report on that basis and require confirmation at the date of application | consolidated | https://www.taxheaven.gr/law/4172/2013/article/41/view (and /30, /31, /32, /33, /34, /67) ; https://gr.andersen.com/news/φόρος-υπεραξίας-ακινήτων/ |

## Greek residential property market

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-141 | Bank of Greece apartment price index (national) as republished by BIS, series QGRN628BIS — CSV downloaded from FRED and recomputed by researcher AND verifier | series to Q1 2026 | https://fred.stlouisfed.org/graph/fredgraph.csv?id=QGRN628BIS |
| C-142 | Bank of Greece, "New Index of Apartment Prices by Geographical Area" (Athens series, file version 2025-11-25) — the Bank's own open-data XLS, via Internet Archive capture of the official URL; parsed and recomputed | 25 Nov 2025 | http://web.archive.org/web/20260718123712/https://www.bankofgreece.gr/OpenDataSetFilesALL/DOAM/New_Index_of_Apartment_Prices_by_Geographical_Area_en_2025-11-25.xls |
| C-143 | Bank of Greece Q1 2026 residential price release — via two independent mirrors (GTP Headlines 11 Jun 2026; moneybuzz.gr 27 Jun 2026) | Jun 2026 | https://news.gtp.gr/2026/06/11/greek-apartment-prices-rise-5-7-percent-in-q1-2026-as-growth-moderates/ ; https://moneybuzz.gr/greece-apartment-prices-q1-2026-5-7-percent/ |
| C-144 | EMF Hypostat 2025, Greece chapter (Akantziliotou & Papapetrou, Bank of Greece) — PDF | Sep 2025 | https://hypo.org/sites/default/files/2025-09/Greece.pdf |
| C-145 | Global Property Guide, Greece rental yields (data as at May 2026; "4.38% (2026, Q2)… previously 4.40% (Q4 2025)") — via archive.org capture; asking-based methodology | May 2026 | https://www.globalpropertyguide.com/europe/greece/rental-yields |
| C-146 | Spitogatos (SPI), Q1 2026 market report (asking rents/prices) | Q1 2026 | https://en.spitogatos.gr/blog/buy-rent-properties-greece-q1-2026 |
| C-147 | Athens Social Atlas, "Vacant dwellings in the Municipality of Athens" (ELSTAT 2021 census analysis) | current | https://www.athenssocialatlas.gr/en/article/vacant-dwellings-in-the-municipality-of-athens/ |
| C-148 | Iason Skouzos TaxLaw, "The duration and termination of a lease contract" (L.1703/1987 Art. 2 as amended; 3-year minimum) + concordant professional sources | current | https://www.taxlaw.gr/en/practice-areas/real-estate/the-duration-and-termination-of-a-lease-contract/ |
| C-149 | AADE, "Short-Term Rental (STR) — Article 111 of Law 4446/2016 updated by Law 5073/2023 — relevant provisions" (official booklet, Sep 2024) — via Internet Archive capture of the official URL | Sep 2024 | https://www.aade.gr/sites/default/files/2024-09/Article%20111%20of%20Law%204446_2016%20updated%20by%205073_2023%20-%20relevant%20provisions_0.pdf |
| C-150 | taxheaven.gr news 72530 — JMD 225563 ΕΞ 12.12.2025 (Gazette B′ 7200/31.12.2025): Athens STR-registration ban extension through 31 Dec 2026; zone fines | 31 Dec 2025 | https://www.taxheaven.gr/news/72530/paratash-anastolhs-eggrafhs-sto-mhtrwo-akinhtwn-braxyxronias-diamonhs-gia-akinhta-poy-briskontai-sto-1o-2o-kai-3o-dhmotiko-diamerisma-dhmoy-aohnaiwn |
| C-151 | GTP Headlines, "Short-term rentals in Greece: new restrictions take effect in 2026" (Thessaloniki; non-transferability) | 26 Jan 2026 | https://news.gtp.gr/2026/01/26/short-term-rentals-in-greece-new-restrictions-take-effect-in-2026/ |
| C-152 | GTP Headlines, "Climate resilience fee rates increase for Greek hotels, short-term rentals" (€8/€2; April–October high season) | 7 Jan 2025 | https://news.gtp.gr/2025/01/07/climate-resilience-fee-rates-increase-for-greek-hotels-short-term-rentals/ |
| C-153 | Proto Thema (economy), conversion-stock pipeline and GV-holder stock returning to market (corroborated by michanikos.gr reproduction) | 26 Dec 2025 | https://www.protothema.gr/economy/article/1748790/etoima-gia-maziki-epistrofi-stin-agora-hiliades-akinita-pou-agorasan-kinezoi-israilinoi-kai-tourkoi-me-golden-visa/ |
| C-154 | Pereira dos Santos, J. & Strohmaier, K., "All That Glitters? Golden Visas and Real Estate", IZA Discussion Paper No. 16857 (Portugal; ≈€38,000/>10% premium; bunching) | Mar 2024 | https://docs.iza.org/dp16857.pdf |
| C-155 | capital.gr, «Η επόμενη ημέρα της αγοράς ακινήτων» (Prodexpo; BoG official Vlachostergiou; Binaris 10–15% below-market GV rents) | 27 Oct 2024 | https://www.capital.gr/oikonomia/3881323/i-epomeni-imera-tis-agoras-akiniton/ |
| C-156 | Piraeus Bank Research, "Greek Residential Real Estate 2025" | Sep 2025 | https://www.piraeusgroup.gr/en/research/elliniki-oikonomia-kai-kladikes-meletes/Greek-Residential-Real-Estate-2025 |
| C-157 | realting.com, "Greek housing market 2025 results" (BoG 2025 foreign-inflow data summary) | 2026 | https://realting.com/news/greek-housing-market-2025-results |
| C-158 | anakainisixoron.gr, «Κόστος ανακαίνισης σπιτιού 2025» (renovation cost bands — trade guide; corrected reading) | 19 Nov 2025 | https://anakainisixoron.gr/2025/11/19/kostos-anakainisis-spitiou-2025-o-pio-analytikos-odigos/ |
| C-159 | Eurostat, HICP annual average indices for Greece (ELSTAT-compiled): CP041 "actual rentals for housing" and CP00 "all items" — API JSON downloaded (dataset updated 6.2.2026) and every figure computed locally by researcher AND recomputed by verifier | series to 2025 | https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/prc_hicp_aind?format=JSON&lang=EN&geo=EL&coicop=CP041&unit=INX_A_AVG (and coicop=CP00) |

## Banking, CRS and succession

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-288 | Hellenic Republic, Law 4537/2018, «Ενσωμάτωση στην ελληνική νομοθεσία της Οδηγίας 2015/2366/ΕΕ για τις υπηρεσίες πληρωμών» (transposing Directive (EU) 2015/2366 on payment services in the internal market), Government Gazette ΦΕΚ Α′ 84/15.05.2018, Art. 4 | 15 May 2018 | https://www.taxheaven.gr/law/4537/2018/arthro/4 |
| C-161 | Greece, L.4557/2018 (AML law, ΦΕΚ Α΄139/30.07.2018), Arts. 5 (obliged entities — (ε) lawyers/notaries in real-estate transactions, (η) estate agents ≥€10,000; point letters per mirror, gazette check outstanding) and 13 (refusal duty; paragraph number contested) — codified texts via taxheaven | consolidated | https://www.taxheaven.gr/law/4557/2018/article/13/view ; https://www.taxheaven.gr/law/4557/2018/article/5/view |
| C-162 | Regulation (EU) 650/2012 (Succession Regulation), Arts. 20–23, 27, 34(2); recitals 82–83 | 4 Jul 2012 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012R0650 |
| C-163 | Greek Civil Code, Art. 1825 (νόμιμη μοίρα) — text via lawspot.gr | current | https://www.lawspot.gr/nomothesia/astikos-kodikas/arthro-1825-astikos-kodikas-pososto/ |
| C-164 | Greece, L.2961/2001 (Inheritance/Gift Tax Code), Arts. 3, 62 — codified text via taxheaven | consolidated | https://www.taxheaven.gr/law/2961/2001/article/3/view ; …/article/62/view |
| C-165 | Greece, L.4072/2012, Art. 43(3) (IKE capital may be zero) — codified text via taxheaven | consolidated | https://www.taxheaven.gr/law/4072/2012/article/43/view |
| C-166 | Greece, L.4172/2013 (Income Tax Code), Arts. 4 (residence/POEM), 58 (CIT 22%) — codified text via taxheaven | consolidated | https://www.taxheaven.gr/law/4172/2013/article/4/view ; …/article/58/view |
| C-167 | Directive 2014/92/EU (Payment Accounts), Arts. 2(2), 16(2) | 23 Jul 2014 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014L0092 |
| C-168 | AADE, "Issuance of Tax Identification Number and Authentication Key and Appointment of tax representative" (non-residents) — official page | current | https://www.aade.gr/en/greeks-abroad-non-residents/registration-tax-register/issuance-tax-identification-number-and-authentication-key-and-appointment |
| C-169 | Bank of Greece, Executive Committee Act 172/1/29.05.2020 (remote onboarding) — Act unread; described via BoG press-release index + ICLG Fintech Greece 2025 | 29 May 2020 | https://www.bankofgreece.gr/RelatedDocuments/EXECUTIVE_COMMITTEE_ACT_172.pdf (blocked); https://iclg.com/practice-areas/fintech-laws-and-regulations/greece |
| C-170 | IRS, "U.S. citizens and resident aliens abroad" (worldwide income; FBAR) | current | https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad |
| C-171 | HMRC, Residence and FIG Regime Manual (RFIG40000; updated 3 Jul 2026) — index read | 3 Jul 2026 | https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual |
| C-172 | HMRC, "Check if you can claim the 4-year foreign income and gains regime" (published 6 Apr 2025) + HMT/HMRC technical note | 6 Apr 2025 | https://www.gov.uk/guidance/check-if-you-can-claim-the-4-year-foreign-income-and-gains-regime |
| C-173 | KPMG TaxNewsFlash, "Cyprus tax reform legislation enacted and effective January 1, 2026" (CIT 12.5%→15% all companies; gazetted 31 Dec 2025) | Jan 2026 | https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-cyprus-tax-reform-legislation-enacted-and-effective-january-1-2026.html |
| C-174 | SA s9D(2A) high-tax exemption commentary — Tax Faculty, "Comparable tax exemption: section 9D(2A)" + BDO South Africa (67.5% threshold, effective from Jan 2020 years) | current | https://taxfaculty.ac.za/news/read/comparable-tax-exemption-section-9d-2a ; https://www.bdo.co.za/en-za/insights/2025/tax/enjoying-the-high-tax-exemption-with-your-controlled-foreign-company |
| C-175 | ICLG, Fintech Laws and Regulations: Greece 2025 (ECA 172 description) | 2025 | https://iclg.com/practice-areas/fintech-laws-and-regulations/greece |
| C-176 | IGN Law (+ concordant Greek law-firm guides), "Inheritance of real estate by foreigners" — probate steps (REPORTED tier) | current | https://www.ign-law.com/en/post/inheritance-of-real-estate-by-foreigners |
| C-177 | South Africa, Estate Duty Act 45 of 1955 — ss. 2, 3, 4(e), 4A, 16(c), 17–18, First Schedule; consolidation to Jan 2016 (law-firm-hosted PDF, text extracted; mechanism sections stable, rates taken from C-178) | consolidated 2016 | https://www.abgross.co.za/wp-content/uploads/2017/08/Estate-Duty-Act-45-of-1955.pdf |
| C-178 | SARS (official): Estate Duty page (20%/25% rates, R3.5m abatement, worldwide scope for ordinarily-resident deceased, executor mechanics) + Estate Duty Agreements list (Canada, BLS, UK, US, Zimbabwe; Greece absent) | current | https://www.sars.gov.za/types-of-tax/estate-duty/ ; https://www.sars.gov.za/legal-counsel/international-treaties-agreements/estate-duty-agreements/ |
| C-179 | UK, IHTA 1984 ss. 6A (inserted by Finance Act 2025, in force 6.4.2025) and 159 (unilateral relief) — legislation.gov.uk; HMRC Inheritance Tax Manual IHTM47020 (long-term UK residence test, 3–10-year tail) | as at 1 Aug 2026 | https://www.legislation.gov.uk/ukpga/1984/51/section/159 ; https://www.legislation.gov.uk/ukpga/1984/51/section/6A ; https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47020 |
| C-180 | HMRC guidance, "Inheritance Tax: Double Taxation Relief" (convention list — Ireland, South Africa, USA, Netherlands, Sweden, Switzerland + pre-1975 France, Italy, India, Pakistan; Greece absent; unilateral-credit cap sentence) | current | https://www.gov.uk/guidance/inheritance-tax-double-taxation-relief |

## Client nationalities

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-296 | South Africa, South African Citizenship Act 88 of 1995, section 6(1)(a) — the automatic-loss provision declared invalid from promulgation by the Constitutional Court (C-181); gazette facsimile as promulgated, Government Gazette Vol. 364 No. 16751, Cape Town | 6 Oct 1995 | https://www.gov.za/sites/default/files/gcis_document/201409/act88of1995.pdf |
| C-286 | Reserve Bank of India (Foreign Exchange Department), Master Direction — Liberalised Remittance Scheme (LRS), FED Master Direction No. 7/2015-16, RBI/FED/2017-18/3, issued under section 11 of the Foreign Exchange Management Act 1999 | 1 January 2016; consolidated as at 6 September 2024 | https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=10192 |

| C-181 | Constitutional Court of South Africa, Democratic Alliance v Minister of Home Affairs [2025] ZACC 8 (CCT 184/23), judgment 6 May 2025 — judgment PDF + official case page (confirming [2023] ZASCA 97) | 6 May 2025 | https://collections.concourt.org.za/handle/20.500.12144/38508 ; https://www.concourt.org.za/index.php/judgement/590-democratic-alliance-v-minister-of-home-affairs-and-another-cct-184-23 |
| C-182 | SARB Financial Surveillance Department, Exchange Control Circular No. 6/2026 (SDA R2m; minors R400k | 8 Apr 2026 | https://www.resbank.co.za/content/dam/sarb/what-we-do/financial-surveillance/financial-surveillance-documents/2026/6-2026.pdf |
| C-183 | SARB, Currency and Exchanges Guidelines for Individuals (version 2026-01-07), §3.6 (FCA R10m; TCS/AIT), §4.7 | 7 Jan 2026 | https://www.resbank.co.za/content/dam/sarb/what-we-do/financial-surveillance/financial-surveillance-documents/2026/Currency%20and%20Exchanges%20Guidelines%20for%20Individuals.pdf |
| C-184 | UK Government, "Dual citizenship" (gov.uk) | current | https://www.gov.uk/dual-citizenship |
| C-185 | EU–UK Withdrawal Agreement (OJ L 29, 31.1.2020), Arts. 126–127 (transition ended 31 Dec 2020) | 31 Jan 2020 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:12020W/TXT ; https://www.legislation.gov.uk/eut/withdrawal-agreement/article/126/adopted |
| C-186 | US State Department, Foreign Affairs Manual 7 FAM 080/083 (dual nationality; presumption of intent to retain) | current | https://fam.state.gov/fam/07fam/07fam0080.html |
| C-187 | India, The Citizenship Act, 1955 (as amended), s9 — MHA consolidated PDF (10 Sep 2024) + full-text mirror ("registration or otherwise") | consolidated 2024 | https://www.mha.gov.in/sites/default/files/2024-09/TheCitizenshipAct1955_10092024.pdf |
| C-188 | Embassy of India (Kinshasa), "Surrender of Indian Passport" (s12(1A) Passports Act 1967; penalties) — official mission page | current | https://eoikinshasa.gov.in/pages/MzY, |
| C-189 | India, MEA, extracts of the Citizenship Act 1955 (ss7A–7D, OCI; s7B(2) exclusions) — official PDF | current | https://mea.gov.in/images/pdf/extracts-of-citizenship-act1955.pdf |
| C-190 | PRC, Nationality Law (1980), Arts. 3, 9 — official NIA English text | current | https://en.nia.gov.cn/n147418/n147458/c155976/content.html |
| C-191 | SAFE (PRC), official English Q&A confirming the US$50,000 annual individual FX quota | 30 Dec 2017 | https://www.safe.gov.cn/en/2017/1230/1391.html |
| C-192 | Constitution of the Federal Republic of Nigeria 1999, s28 — mirror text (cross-checked against a second mirror; gazette not conveniently online) | current | https://nigerian-constitution.com/chapter-3-section-28-dual-citizenship/ |
| C-193 | Türkiye, Turkish Citizenship Law No. 5901 (2009), Arts. 12, 23–25, 44 — official NVI English translation PDF | current | https://www.nvi.gov.tr/kurumlar/nvi.gov.tr/mevzuat/nufusmevzuat/ingilizce/TURKISH_CITIZENSHIP_LAW_5901.pdf |
| C-194 | Regulation (EU) No 509/2014 (UAE Annex I→II transfer; waiver-agreement condition), OJ L 149, 20.5.2014 | 20 May 2014 | https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32014R0509 |
| C-195 | Council Regulation (EU) 2022/328 (inserting Art. 5b into Reg. (EU) 833/2014 — €100,000 deposit prohibition; residence-permit carve-out), OJ L 49, 25.2.2022 — cite the consolidated Reg. 833/2014 in chapters | 25 Feb 2022 | https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32022R0328 |
| C-196 | GTP Headlines, "Greece freezes Golden Visa program for Russian citizens" (quoting Ministry of Migration & Asylum order, 28 Feb 2022) | 28 Feb 2022 | https://news.gtp.gr/2022/02/28/greece-freezes-golden-visa-program-for-russian-citizens/ |
| C-197 | Israel, Nationality Law 5712-1952, s14 — statute mirror (Adalah PDF, amendments to 1971) | as amended | https://www.adalah.org/uploads/oldfiles/Public/files/Discriminatory-Laws-Database/English/37-Citizenship-Law-1952.pdf |
| C-198 | Pakistan, Pakistan Citizenship Act 1951, s14 (incl. s14(1A), s14(3), s14(4)) — GlobalCIT mirror of the official act | as amended | https://data.globalcit.eu/NationalDB/docs/PAK_Pakistan%20Citizenship%20Act%201951%20%5BEN%5D.pdf |
| C-199 | Pakistan, DGIP official dual-nationality list (22 countries; STP absent) | current | https://dgip.gov.pk/immigration/dual_nationality.php |
| C-200 | Bangladesh Embassy (Washington), Dual Nationality Certificate page (Art. 2B(2) 1972 Order; eligible states) + Citizenship Act 1951 mirror | current | https://washington.mofa.gov.bd/pages/static-pages/695266b435ce18e1c05aadf1 |
| C-201 | Lebanon, Decree No. 15 of 19 January 1925, Art. 8 — English text via ecoi.net (primary decree text read by verifier) | 19 Jan 1925 | https://www.ecoi.net/en/file/local/1329623/1158_1195824324_decree-no-15.pdf |
| C-202 | Egypt, Law No. 26 of 1975 (Nationality), Art. 10 — English translation mirror (decree-authority wording varies between translations) | 1975 | https://clr.africanchildforum.org/Legislation%20Per%20Country/Egypt/egypt_nationality_1975_en.pdf |

## Kestrel Private

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-284 | Republic of South Africa, Financial Advisory and Intermediary Services Act, No. 37 of 2002 (FAIS Act), as amended | 15 Nov 2002 | https://www.gov.za/sites/default/files/gcis_document/201409/a37-020.pdf |
| C-211 | kestrelprivate.com /fees (live) | live 4 Aug 2026 | https://kestrelprivate.com/fees |
| C-212 | kestrelprivate.com /international-structure (live) | live 2 Aug 2026 | https://kestrelprivate.com/international-structure |
| C-213 | kestrelprivate.com /citizenship (live) | live 2 Aug 2026 | https://kestrelprivate.com/citizenship |
| C-214 | kestrelprivate.com /programme-status (live change log; "Source registry reviewed 22 Jun 2026") | live 2 Aug 2026 | https://kestrelprivate.com/programme-status |
| C-215 | kestrelprivate.com /about (live) | live 2 Aug 2026 | https://kestrelprivate.com/about |
| C-216 | kestrelprivate.com home page (live) | live 2 Aug 2026 | https://kestrelprivate.com/ |
| C-217 | kestrelprivate.com /structure/mobility-privacy-confirmations/ — publicly served page | live 2 Aug 2026 | https://kestrelprivate.com/structure/mobility-privacy-confirmations/ |
| C-218 | kestrelprivate.com /structure/mobility-privacy/ (Schengen attribution; Cyprus 12.5%→15% note) | live 2 Aug 2026 | https://kestrelprivate.com/structure/mobility-privacy/ |
| C-219 | kestrelprivate.com /legal/regulatory-scope and legal pages (updated 6 Jul 2026) | 6 Jul 2026 | https://kestrelprivate.com/legal/regulatory-scope |
| C-220 | kestrelprivate.com llms.txt (machine-readable summary) | live 2 Aug 2026 | https://kestrelprivate.com/llms.txt |
| C-221 | Kestrel Private, published São Tomé and Príncipe programme page (last re-verified 28 July 2026) | 28 Jul 2026 | https://kestrelprivate.com/citizenship/sao-tome-principe-cbi |
| C-222 | Kestrel Private, published Greek investor-residence programme data underlying kestrelprivate.com/residence | 2 Aug 2026 | https://kestrelprivate.com/residence |
| C-223 | Kestrel Private, published threshold and legal-basis data for the Greek €250,000 and €800,000 categories | 2 Aug 2026 | https://kestrelprivate.com/residence |
| C-224 | Kestrel Private, published Greek residence documentary schedule (Mitos fee €2,016; 50 days) | 2 Aug 2026 | https://kestrelprivate.com/residence |
| C-225 | Kestrel Private, published biography of Andrew J. Taylor | repo 2 Aug 2026 | https://kestrelprivate.com/andrew-taylor |
| C-226 | Kestrel Private, published European briefing page ("All-inclusive · approximately three quarters"; disclaimer) | repo 2 Aug 2026 | https://kestrelprivate.com/brief/europe/ |
| C-227 | Kestrel Private, standing disclosure published in the footer of the property pages | 2 Aug 2026 | https://kestrelprivate.com/property |

## Comparable programmes

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-231 | European Commission, COM(2025) 792 final, Eighth Report under the Visa Suspension Mechanism (Art. 8(4) Reg. (EU) 2018/1806), 16 pp. — PDF downloaded, text-extracted and full-text searched by researcher AND verifier (zero hits for "2028") | 19 Dec 2025 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52025DC0792 ; PDF: https://home-affairs.ec.europa.eu/document/download/225fea8b-3245-478f-a331-17868b0f9b56_en |
| C-232 | IMI Daily, "End CBI by June 2028 or Risk Schengen Access, EU Writes to Caribbean States…" (Commissioner Brunner letters of 25 Jun 2026 — unpublished; Antigua OPM confirmed receipt) — REPORTED tier | 7 Jul 2026 | https://www.imidaily.com/caribbean/end-cbi-by-june-2028-or-risk-schengen-access-eu-writes-to-caribbean-states-antigua-says/ |
| C-233 | Government of St Kitts and Nevis, release on the regional Memorandum of Agreement of 20 Mar 2024 (four signatories; US$200,000 floor by 30.6.2024) — GlobeNewswire distribution | 25 Mar 2024 | https://www.globenewswire.com/news-release/2024/03/25/2851528/0/en/St-Kitts-and-Nevis-leads-the-regional-agreement-on-Citizenship-by-Investment-regulations.html |
| C-234 | St Kitts and Nevis CIU (official, live): SISC page, CBI options, Private Real Estate Investment | as at 2 Aug 2026 | https://ciu.gov.kn/sustainable-island-state-contribution/ ; https://ciu.gov.kn/cbi-options/ ; https://ciu.gov.kn/private-real-estate-investment/ |
| C-235 | St Kitts and Nevis, SRO No. 43 of 2024 (Citizenship by Substantial Investment (Amendment) Regulations, published 25 Oct 2024, Extra-Ordinary Gazette No. 66 of 2024) — gazette PDF by researcher AND verifier | 25 Oct 2024 | https://ciu.gov.kn/wp-content/uploads/2025/01/SRO-43-of-2024.pdf |
| C-236 | Dominica CBIU (official, live): Economic Diversification Fund, Real Estate, FAQs | as at 2 Aug 2026 | https://www.cbiu.gov.dm/investment-options/economic-diversification-fund/ ; https://www.cbiu.gov.dm/investment-options/real-estate/ ; https://www.cbiu.gov.dm/faqs/ |
| C-237 | Grenada IMA (official, live): "Becoming a Citizen" (fee tables, interview; extra-dependant age split unstated) | as at 2 Aug 2026 | https://imagrenada.gd/becoming-a-citizen/ |
| C-238 | Antigua and Barbuda CIU (official, live): NDF, Schedule of Fees, Citizenship (five-day rule), UWI Fund page (family-of-six condition; +US$10,000 per additional dependant from the 7th member — the condition is on the UWI page only, not the Schedule of Fees) | as at 2 Aug 2026 | https://cip.gov.ag/investment-options/ndf/ ; https://cip.gov.ag/schedule-of-fees/ ; https://cip.gov.ag/citizenship/ ; https://cip.gov.ag/investment-options/uwi/ |
| C-239 | Saint Lucia CIU (official, live): Investment Options, FAQs (~90 days; interview since 4.9.2023) | as at 2 Aug 2026 | https://www.cipsaintlucia.com/citizenship-by-investment ; https://www.cipsaintlucia.com/faqs |
| C-240 | Türkiye, Türk Vatandaşlığı Kanununun Uygulanmasına İlişkin Yönetmelik (2010/139), consolidated official text, Art. 20(2) + amendment/effective-date tables — read in Turkish by researcher AND verifier (text-extracted) | consolidated | https://www.mevzuat.gov.tr/MevzuatMetin/21.5.2010139.pdf |
| C-241 | Türkiye, Resmî Gazete No. 31834 of 13 May 2022 — day index + Karar 5554 item (US$250,000→US$400,000) | 13 May 2022 | https://www.resmigazete.gov.tr/eskiler/2022/05/20220513.htm ; https://www.resmigazete.gov.tr/eskiler/2022/05/20220513-20.pdf |
| C-242 | Council Decision (EU) 2022/366 (partial suspension of the EU–Vanuatu visa waiver from 4 May 2022), OJ L 69, 4.3.2022, p. 105 | 3 Mar 2022 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022D0366 |
| C-243 | Council Decision (EU) 2022/2198 (full suspension for all Vanuatu nationals from 4 Feb 2023), OJ L 292, 11.11.2022, p. 47 | 8 Nov 2022 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022D2198 |
| C-244 | Regulation (EU) 2025/11 (Vanuatu Annex II→Annex I), OJ L, 14.1.2025 — in force twentieth day after publication | 19 Dec 2024 | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32025R0011 |
| C-245 | Vanuatu Citizenship Office (official, live), Fees and Charges (DSP tiers; FIU DD; Form D) | as at 2 Aug 2026 | https://vancitizenship.gov.vu/index.php/citizenship/fees-and-charges |
| C-246 | Nauru ECRCP (official, live), Contribution page — US$90,000 "limited time offer" with internally contradictory expiry dates | as at 2 Aug 2026 | https://www.ecrcp.gov.nr/contribution |
| C-247 | Egypt, GAFI (official), Egyptian Citizenship page (routes + US$10,000 fee; no route amounts published) | as at 2 Aug 2026 | https://www.gafi.gov.eg/English/Howcanwehelp/Pages/Egyptian-Citizenship.aspx |
| C-248 | NTL Trust, "Caribbean CBI Programs in 2026: From MoA to ECCIRA" — REPORTED tier (St Lucia accession reported without a verifiable date; no date is stated here) | 2026 | https://ntltrust.com/news/second-citizenship/caribbean-cbi-programs-in-2026/ |

## Greek transaction mechanics, due diligence and cost bands

| Ref. | Source | Date | Access route |
|---|---|---|---|
| C-278 | European Central Bank, *Euro foreign exchange reference rates — US dollar (USD)*, daily series (ECB Statistics; rates derived from the daily concertation procedure between European central banks and published each TARGET business day) | Daily series; rate cited is that of 3 August 2026 | https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/eurofxref-graph-usd.en.html |
| C-251 | Greece, L.4495/2017, Art. 83 (Α′ 167/03.11.2017) — owner declaration + engineer's no-unauthorised-constructions certificate on every inter vivos deed; consolidated text read | consolidated | https://www.taxheaven.gr/law/4495/2017/article/83/view |
| C-252 | Greece, L.4122/2013, Art. 12 (EPC on sale/letting; class in advertisements) with Art. 4 §7(ε) (<50 m² exception) — consolidated texts read | consolidated | https://www.taxheaven.gr/law/4122/2013/article/12/view ; …/article/4/view |
| C-253 | Hellenic Cadastre announcement, 27 May 2026 (99% coverage/KAEK; 71% fully operational Apr 2026; end-2026 target) — via GTP Headlines mirror; ktimatologio.gr not itself loaded | 27 May 2026 | https://news.gtp.gr/2026/05/27/greek-land-registry-reaches-99-national-coverage/ |
| C-254 | Global Law Experts, "How to check property title, Greece" (person-based vs parcel-based framing; cadastral certificate set; 20-year chain) — professional secondary | current | https://globallawexperts.com/how-to-check-property-title-greece/ |
| C-255 | Sioufas & Associates, "Legal due diligence for real estate in Greece" (20-year title review; legacy-registry books; planning/forestry outside legal DD) — professional secondary | current | https://www.sioufaslaw.gr/legal-due-diligence-for-real-estate-in-greece-4/ |
| C-256 | KPAG Kosmidis, "Land register and cadastre in Greece (Ktimatologio)" (migration ongoing; older percentages) — professional secondary | current | https://greece-lawyer.com/real-estate-law/land-register-and-cadastre-in-greece-ktimatologio/ |
| C-257 | proper.gr, Electronic Building Identity guide (dossier contents; Completeness Certificate; €120–250 apartment / €200–400 house; the 1.4.2022 date is NOT on this page — extract-only) | current | https://proper.gr/ilektroniki-taftotita-ktiriou-odigos/ |
| C-258 | Athens Translation Centre, published rates (€15/page ≤230 words; €20 medical; +€5 urgent; +24% VAT) | current | https://athenstranslations.gr/en/rates |
| C-259 | WordHub, "How much does an official translation cost in Greece?" (€30–60 one-page certificate; €50–100 diploma) | 10 Apr 2025 | https://www.wordhub.gr/en/blog/official-translation-cost-greece |
| C-260 | UK FCDO, "Get your document legalised" (£45 standard; £35 e-apostille; £40 next-day; £100 restricted urgent) — official | current | https://www.gov.uk/get-document-legalised |
| C-261 | South Africa, DIRCO Legalisation Services ("OFFERED FREE OF CHARGE"; private documents via notary + High Court Registrar) — official | current | https://dirco.gov.za/legalisation-services/ |
| C-262 | iNotary Public London, price schedule (single document ≈£60–100 + VAT; apostille from £112 incl. VAT); upper band (£90–200+) via unopened extracts | current | https://inotarypublic.co.uk/notary-public-prices-london/ |
| C-263 | Law Office I. Papadopoulos & Partners, golden-visa fee schedule (PoA €300+VAT; AFM €400+VAT; bank account €300+VAT; purchase legal €2,000+VAT; residence filing €2,000/investor + €1,000/applicant filing-and-receipt + €500 retainer) — single-firm published anchor, REPORTED | current | https://epapadopoulos.com/golden-visa-greece/ |
| C-264 | propertycheck.gr (buyer-side inspection firm — time-billing, no published tariff; confirms absence of a tariff market) | current | https://propertycheck.gr/ |
| C-265 | Corpenza, "Greece IKE company formation for foreigners: cost, tax and registration" (€18 e-ΥΜΣ; €1 capital) | 28 Jul 2026 | https://corpenza.com/en/greece-ike-company-formation-for-foreigners-cost-tax-registration |
| C-266 | EU Inc Now, "Company formation in Greece" (formation €100–200; AFM/representation €200–500; accounting €80–200/month) | current | https://euincnow.com/company-formation-greece |
| C-267 | Nexora Cyprus, "Cyprus company formation costs" (all-in €700–1,500; registrar ≈€165; €350 levy abolished from 2024) | Mar 2026 | https://nexoracyprus.com/articles/cyprus-company-formation-costs |
| C-268 | Koufettas Law, "Cyprus company formation cost: 5-year breakdown" (provider €1,200–3,000 / law firm €1,500–4,000+; dormant €2,420–4,000; small trading €3,880–6,920) | upd. 9 Apr 2026 | https://koufettaslaw.com/cyprus-company-formation-cost-5-year-breakdown/ |
| C-269 | Cambridge Currencies, specialist-broker vs bank FX rates (banks "commonly build a margin of 2–4% into the exchange rate"; brokers "far tighter — often well under 1% on larger amounts"); specialist 30–100bp sub-band extract-based | 29 May 2026 | https://cambridgecurrencies.com/cambridge-currencies-specialist-broker-bank-rates/ |
| C-270 | Docassist (SA), apostille-cost guide (High Court route detail; notary fees) — secondary corroboration of C-261 | current | https://www.docassist.co.za/cost-of-apostille-services-in-south-africa/ |
| C-271 | Greece, Art. 54Α L.4174/2013 (ΚΦΔ — ENFIA certificate precondition for transfer deeds; five-year coverage; 3-working-day debt remittance) — consolidated text read; current-code renumbering (L.5104/2024) to confirm | consolidated | https://www.taxheaven.gr/law/4174/2013/article/54α/view |
| C-272 | Greece, Art. 24 L.2130/1993 consolidated (taxheaven — §18 TAP certificate struck; §18A Cadastre notification) + ot.gr report of the abolition (ministerial council 1.11.2023; effect 1.1.2024; repealing instrument unpinned) | consolidated / 1 Nov 2023 | https://www.taxheaven.gr/law/2130/1993/article/24/view ; https://www.ot.gr/2023/11/01/forologia/akinita-katargeitai-to-pistopoiitiko-tap-gia-metavivaseis/ |
| C-273 | capital.gr, "Ακίνητα: προς παράταση και το 2027…" (both suspensions to 31.12.2026; extension/abolition under consideration) + concordant July 2026 press (businessnews.gr; ΔΕΘ timing via sbctv.gr/aigiovoice.gr) — REPORTED | 8 Jul 2026 | https://www.capital.gr/tax/4003408/akinita-pros-paratasi-kai-to-2027-i-anastoli-tou-fpa-sta-neodmita-kai-to-pagoma-tou-forou-uperaxias/ |
| C-274 | Greece, Art. 8 L.5104/2024 (new ΚΦΔ — tax representative «δύναται»; no representative liability) and Art. 8 L.4174/2013 (predecessor mandatory rule) — consolidated texts read | consolidated | https://www.taxheaven.gr/law/5104/2024/article/8/view ; https://www.taxheaven.gr/law/4174/2013/article/8/view |
| C-275 | Greece, Art. 23 L.3427/2005 (E9 declaration — by 31 January of the following year; inheritance deadline keyed to renunciation period) — consolidated text read | consolidated | https://www.taxheaven.gr/law/3427/2005/article/23/view |
| C-276 | AADE, "FAQs for Greeks abroad and Non-residents" (Nov 2025 edition, English), FAQs 16–17, 28 — official PDF | Nov 2025 | https://www.aade.gr/sites/default/files/2025-11/FAQs_omogeneis_en_0.pdf |
| C-277 | estiagreekhome.online, "Choosing a Greek tax representative" (compliance cost tiers as verified: €250–500 basic ENFIA+E1; €500–1,000 standard; rental/E2 work sits in the €1,000–2,500 full-service tier; premium €2,000–4,500) — single market source, REPORTED band only | 2026 | https://estiagreekhome.online/blog/choosing-greek-tax-representative |