As of December 1, 2023, Greece has replaced the stamp duty on professional leases with a Digital Transaction Fee, maintaining the same rate of 3.6% on rental agreements. The fee applies solely to commercial properties, and landlords hold the responsibility for reporting and fulfilling the payment obligations. While typically the tenant covers the cost, landlords and tenants can negotiate who pays the fee. This change seeks to streamline the leasing process and updating the tax collection methods.