Buying Property Abroad: A Due Diligence Checklist
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Buying Property Abroad: A Due Diligence Checklist

Onora Capital Editorial·5 mei 2026

Buying real estate abroad is fundamentally no more complicated than a purchase at home — but the steps differ, and the consequences of incomplete due diligence can be significant. The checklist below is a neutral overview of the investigation areas that professional buyers customarily cover, based on the standards of the Royal Institution of Chartered Surveyors (RICS) and Dutch notarial practice.

1. Legal due diligence

Ownership verification. Confirm the legal owner via the local land registry (Spain: Registro de la Propiedad; Portugal: Conservatória do Registo Predial; Greece: Κτηματολόγιο). A current extract — issued within 30 days of the transaction — shows ownership, mortgages and any seizures.

Zoning and permits. Verify that the property is used in accordance with its zoning and that all building permits (licença de utilização in Portugal; licencia de primera ocupación in Spain) are present and valid. Unpermitted constructions can lead to demolition orders, regardless of buyer good faith.

Complete title chain. Request the title chain over at least the last 20 years. In some Southern European markets, ownership fragmentation through inheritance is common; all heirs must cooperate in the transfer.

2. Financial due diligence

Tax debts attached to the property. Local property tax (IBI, IMI, ENFIA, Taxe foncière) sometimes attaches to the property rather than the owner. Unpaid assessments can transfer to the new owner.

HOA contributions. For apartments: request the management meeting minutes for the last three years. A backlog from the selling owner can indicate financial pressure on the building — or that major maintenance is imminent.

Renovation obligations. Some cities — including Lisbon, Athens and Barcelona — have announced mandatory energy or seismic renovations for specific construction years. Remaining obligations rest with the owner.

3. Tax due diligence

Tax treaty between the Netherlands and the destination country. Bilateral tax treaties determine which country may tax rental income and assets. The Netherlands typically grants relief through the proportional exemption method in box 3.

Local levies. Transfer tax (5–10% in many EU countries), stamp duties and notary fees together often amount to 8–15 percent of the transaction price. Never count these as incidental; they are structurally part of the investment basis.

Rental regime. In countries with a growing tourist rental sector, additional local registrations are required. Lisbon, Athens and parts of Spain operate vacation-rental registration systems whose rules change yearly.

4. Technical due diligence

Building inspection. Engage a local, independent surveyor (comparable to a NEN 2767 condition survey). This is not legally required in many countries but is market standard for professional buyers.

Energy performance. A valid energy label is required in all EU countries on sale. The European EPBD directive has set minimum standards for rental property since 2024.

Changing climate risks. For coastal property, sea-level risk becomes relevant. Southern European areas are mapped by the European Environment Agency (EEA) on climate maps; check whether the property lies in a sensitive zone.

5. Compliance and source of funds

AML / Wwft. Notaries, lawyers and banks in EU member states have been required since the tightened AML directives (AMLD6, implemented 2024–2025) to establish the source of funds. Have documentation ready: bank statements, sale agreements of previous homes, share or inheritance documents.

Sanctions lists. EU banks check against EU sanctions lists on international transactions. Irrelevant for ordinary buyers, but a point of attention for corporate structures with foreign shareholders.

Checklist summary

CategoryWhatSource
LegalLand registry extract <30 daysLocal registry
LegalZoning + all permitsMunicipality + notary
FinancialNo tax debts on propertyLocal tax authority
FinancialHOA — 3 years of minutesHOA manager
TaxTax treaty reviewBelastingdienst.nl
TechnicalSurveyor reportIndependent surveyor
TechnicalEnergy label + EPBDNotary
ComplianceAML documentationLocal bank/notary

This checklist is informational and not exhaustive. Every transaction has its own points of attention. Always engage a local lawyer or notary experienced in the jurisdiction.

Sources: RICS · KNB Notariaat · Belastingdienst — treaties · EU EPBD directive · European Environment Agency