Kotsiras, who represents Greece at international level, signed for the Athens giants in 2021 on a three-year contract and can play both in defence and midfield.
Michael Beale, whose side are distantly second to potential champions Celtic, is looking to overhaul the team and increase the depth of the squad next season.
The Gers could sign Kotsiras to cover for their first-choice right back and skipper James Tavernier
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