In general, the same Greek property laws apply everywhere, including Corfu and other islands. There are no island-specific ownership restrictions. However, buyers should be aware of local planning regulations: for example, properties in coastal or protected zones may require specific building permits, and any changes (renovations, expansions) must comply with local zoning. It is important to verify that the title deed matches the actual built area and that all planning permissions are in order. Otherwise, Corfu buyers follow the same purchase steps, taxes and fees as anywhere else in Greece.

Yes. Greece imposes an inheritance tax on property passed to heirs. The tax is calculated on the property’s value​ taxsummaries.pwc.com . Importantly, no distinction is made based on the heir’s nationality​. Spouses and direct descendants benefit from a generous allowance (the first €800,000 of inherited property can be tax-free for close family)​. Amounts above this threshold are taxed at progressive rates (up to 10%)​. (Distant relatives or non-family heirs face higher rates, though this is rare in practice.)