When you buy the land you pay for the land itself, the fee for the Notary, the fee for your lawyer, the transfer tax, the fee for the estate agent, possibly, in some cases, the seller's estate agent fee and the fee to register the land. Some ideas on these costs are given on http://www.globalpropertyguide.com/Euro ... ying-Guide
The variation in the transfer tax depends on whether the plot is within the area of a fire department. It is also split with the first X thousand Euro taxed at one rate and the rest at a higher rate. All these fees are a percentage of the amount shown on the contract which is normally an objective value, based on the area of the land and where it is located and is normally a lot less than the market value, but may, in some cases, be the actual market value. If the contract says 15,000 Euro and you are actually paying 45,000 Euro it doesn't mean that you are being ripped off. This is normal. It just means that the government is being ripped off but they accept being partially ripped off rather than being totally ripped off.
In our case, ALL other fees were included in the contract to build the house. We went through a process of refining the design where we bounced the plans backwards and forwards between us and the architect, via the developer, until we had a design we agreed on. The developer then quoted us a fixed price for building to that design including all fees, architect, civil engineer, building permission, IKA any other taxes, electricity connection, water connection etc etc. Until we signed this contact we were not committed to any fees. If we walked away at this stage the developer would have taken the hit on any architects fees for the design process. The contract included a detailed specification that formed part of the contract between us and the developer. This defined exactly what was AND what was NOT included. After the build we paid for some extra paths, some extra railings, connection of agricultural water and some extra cupboards that were not in the original contract. There was never any argument about what we were responsible for paying and what he was responsible for providing.
The contract was paid in stages. This effectively meant that the developer was free from cash flow problems, i.e. he had all money up front for each stage, and we were only exposed to the risk of him defaulting on one stage. Not perfect but not a bad compromise. I suspect that if you push for better terms or penalty clauses this will be reflected in the original price? Ours was a bit late being completed but we stressed all along that time was not an issue for us and we were more concerned that everything was done by the book. Part of the delay was due to us not attending to make selections when requested. At each stage payment there was a short delay on our part in transferring the funds, it involved a couple of bank transfers that were not immediate, but the developer continued working, i.e. we trusted each other.
The cost after buying the land worked out at 1,310 Euro per sq m. This is not really a fair assessment since it included extensive tiled patios, a large tiled roof terrace and a pergola. Also the number of cupboards was way beyond a normal Greek build especially in the kitchen. If these were not included it would work out at significantly less per sq m.
Not everything you asked for but I hope it helps.
PS It is perhaps worth noting that there are some strange anomalies regarding land pricing.
Firstly the price depends more on what you can build on it rather than the area. Three plots for example. One very small inside a village, one of about 2,000 sq m close to but outside a village boundary and one around 4,500 sq m well outside the village boundary could all have building capability of 200 sq m. All would probably cost about the same.
Secondly there can be big variation with location for no obvious reason. We looked at two identical plots. One was a few km north east of Chania and one a few km south west of Chania. Both in villages. Both within easy reach of the sea but with no sea view. Both with identical potential build area. The one north east of Chania was double the cost of the one south west of Chania. The one to the north east was close to the university and large military bases so there was much higher demand.