Inheritance guide
Inheriting property in Greece: questions and answers
Many families with roots in Greece now live elsewhere, and many foreign nationals own homes in Greece. When someone dies, the heirs face Greek deadlines, Greek tax and Greek registries, often from another country and in another language.
These pages answer the questions we are asked most often, in plain language. They reflect the law as reviewed on 17 October 2026, including the reform of Greek inheritance law by Law 5303/2026, which applies to deaths from 16 September 2026, and the Property Tax Code, Law 5219/2025.
Each page cites the provisions it relies on. The date of death matters: for earlier deaths the previous rules may still apply.
01 · 4 questions
Getting started
- How does inheriting property in Greece work if I live outside Greece?Under Greek law the heir acquires the inheritance automatically at death, but may renounce it within four months, or within one year if the deceased last lived abroad or the heir was living abroad when the period began. Greek real estate passes to the heir only once a public acceptance document (or a certificate of inheritance) is registered, and the inheritance tax return is due within nine months, or one year in cross-border cases. Most steps can be handled from abroad with a Greek tax number (ΑΦΜ) and a power of attorney.Read →
- What changed in Greek inheritance law in 2026, and to whom does it apply?Law 5303/2026 (Government Gazette A' 81, 22 May 2026) reformed the inheritance chapter of the Greek Civil Code for persons who die on or after 16 September 2026. The main changes: heirs are no longer liable for estate debts with their own assets unless they opt in; the forced share became a money claim against the heirs; the surviving spouse's intestate share changed; and inheritance contracts and advance waivers became possible. Earlier deaths stay under the old rules, with some transitional exceptions.Read →
- How do I accept or renounce an inheritance in Greece, and what is the deadline?The heir acquires the inheritance automatically at death and may renounce it within four months from learning of it and of the reason he is called; the period is one year if the deceased's last residence was abroad or the heir lived abroad when the period began. Renunciation is a declaration to the secretary of the competent court. If the deadline passes, the inheritance is deemed accepted, and acceptance or renunciation cannot be withdrawn.Read →
- What happens if I miss a deadline in a Greek inheritance?If the four-month or one-year renunciation period passes, the inheritance is deemed accepted and the choice cannot be reversed except for error, threat or fraud, within six months. A late inheritance tax return brings a €100 fine if no tax is due, or late-payment interest if tax is due. Other deadlines also run: two years to annul a will provision after publication, and, for deaths from 16 September 2026, two years from the end of the year of knowledge, at most twenty from death, for a forced share claim.Read →
02 · 4 questions
Who inherits and how
- Who inherits in Greece if there is no will, and can a will disinherit close family?Without a will, Greek law calls heirs in classes: first the descendants, with the surviving spouse taking one third alongside one child or one quarter alongside two or more children. Descendants, parents and the spouse who would inherit on intestacy cannot be fully cut out by a will: for deaths from 16 September 2026 they have a money claim for half the value of their intestate share (the forced share, νόμιμη μοίρα). Earlier deaths follow the previous rules: the forced share was also half of the intestate share, but it was a share in the estate itself, and the spouse took one quarter alongside any children.Read →
- What forms of will are valid in Greece, and how is a will published, including from abroad?Greek law recognises the handwritten (ιδιόγραφη) will, written entirely by hand, dated and signed; the public (δημόσια) will, made before a notary with two witnesses or a second notary and one witness; and the secret (μυστική) will. After death a will must be published: under the current Civil Code text a notary publishes it on the electronic Wills Register, and a person holding a handwritten will abroad may present it to the Greek consular authority instead. A handwritten will often also needs a declaration of validity, made by act of a notary (for deaths from 16 September 2026, a certified notary), before it takes effect.Read →
- If the deceased lived outside Greece, which law governs the inheritance of Greek property?For deaths on or after 17 August 2015, EU Regulation 650/2012 applies the law of the country of the deceased's habitual residence at death to the whole estate, including Greek property, unless the deceased chose the law of a nationality he held. The law it designates applies even if it belongs to a non-EU country. Heirs can prove their status in Greece with a Greek certificate of inheritance (κληρονομητήριο) or, from another EU state, with a European Certificate of Succession.Read →
- If the deceased left debts in Greece, am I liable for them as heir?For deaths from 16 September 2026, a Greek heir is not liable for estate debts with personal assets unless he declares at the court registry that he will freely administer and dispose of the estate, or breaches the statutory restrictions; any interested person may ask the court to order liquidation of the estate. For earlier deaths the previous rules apply, under which liability was limited through a timely acceptance with the benefit of inventory; heirs of persons who died up to 22 May 2026 who missed it can request an inventory until about 22 November 2026.Read →
03 · 4 questions
Tax and paperwork
- How much inheritance tax is paid in Greece, and who pays what?Greek inheritance tax depends on the heir's relationship to the deceased. Category A (spouse or registered partner, children, grandchildren, parents) pays nothing on the first €150,000, then 1%, 5% and 10% above €600,000. Category B (for example siblings, nephews and nieces) pays nothing on the first €30,000, then 5% to 20%; category C pays nothing on the first €6,000, then 20% to 40%. The rules are in the Property Tax Code, Law 5219/2025, which replaced Law 2961/2001 in July 2025 without changing these figures.Read →
- When must the Greek inheritance tax return be filed, and what happens if it is late?The inheritance tax return (δήλωση φόρου κληρονομίας) must be filed within nine months if the deceased died in Greece, and within one year if the deceased died abroad or the heir lived abroad at the time of death. The period runs from the death for heirs without a will and from publication of the will for heirs under a will. For deaths from 1 January 2022 the return is filed online through myPROPERTY on myAADE. A late return brings a €100 fine if no tax is due, or late-payment interest if tax is due; failing to file at all can bring a fine of 50% of the tax.Read →
- How do I get a Greek tax number (ΑΦΜ) from abroad, and do I need a tax representative?A resident of another country applies for a Greek tax number (ΑΦΜ) and access code online, through the "Απόδοση ΑΦΜ & Κλειδαρίθμου" application on myAADE, giving full contact details including an e-mail address confirmed by a one-time code. Under the Tax Procedure Code, a tax resident abroad may appoint a Greek-resident tax representative to receive correspondence and handle formal obligations; the representative is not liable for the taxpayer's taxes.Read →
- How do I give a power of attorney from abroad to handle an inheritance in Greece?Heirs abroad usually sign a notarial power of attorney either at a Greek consular authority, which can draw up notarial deeds including powers of attorney, or before a local notary, with an apostille under the 1961 Hague Convention, to which Greece is a party, or with consular legalisation where the country is not party to that Convention. A renunciation through a representative requires a special power of attorney in notarial form. Some acts cannot be delegated: a will, an inheritance contract and an advance waiver of inheritance rights must be made in person.Read →
04 · 4 questions
Property and assets
- How do I register inherited property in the Greek land registry or Cadastre, and what if it is not registered?For Greek real estate, ownership passes to the heir only when the acceptance of the inheritance, made in a public document (usually a notarial deed), or a certificate of inheritance (κληρονομητήριο), is transcribed in the land registry or registered in the Cadastre (Κτηματολόγιο). Until then the heir cannot transfer the property. If the Cadastre shows the wrong owner, the entry is presumed correct until changed by an irrevocable court judgment.Read →
- We are several heirs of the same Greek property. How do we divide or sell it?Where there are several heirs, the estate becomes their common property in proportion to each heir's share, and the general rules on co-ownership apply. Each co-heir may sell his own share, and may at any time demand partition; the testator cannot forbid it. For deaths from 16 September 2026, however, a co-heir who has not declared at the court registry that he will freely administer the estate needs court permission, before any court-ordered liquidation, to dispose of estate assets, including his share in a particular property. Under the rules in force from 16 September 2026, which also govern later partitions of earlier estates where no partition lawsuit had been filed, a court may award an asset that cannot sensibly be divided to one co-heir against payment of the others' market value.Read →
- What do I need before I can sell a property I inherited in Greece, and what taxes apply?To sell inherited Greek real estate, the heir's acceptance (or certificate of inheritance) must first be registered, and the notary must cite the inheritance tax return already filed. For deaths from 16 September 2026, an heir who has not declared that he will freely administer the estate may not dispose of estate assets before a court-ordered liquidation without court permission, on pain of personal liability. Capital gains tax on property sales by individuals is suspended until 31 December 2026.Read →
- How do heirs get access to a deceased person's bank accounts in Greece?Deposits in a joint account pass automatically to the surviving co-holders and are exempt from Greek inheritance tax, except for accounts in non-cooperative jurisdictions or in states that do not exchange tax information with Greece; the survivors must notify the tax authority of the balances within fifteen days of learning of the death. Assets in the deceased's sole name deposited with banks and other financial institutions form part of the estate: the inheritance tax attributable to them must be paid before they are withdrawn and the tax authority's certificate is issued.Read →
05 · 2 questions
Planning ahead
- What is a parental grant (γονική παροχή) in Greece, and how is it used in planning?A parental grant is property given by a parent to a child to establish or maintain economic or family independence or a profession; under the Civil Code it counts as a gift only to the extent it exceeds what the circumstances justify. For tax, a parental grant or gift to a category A person, such as a child, is taxed at 10% after a one-off tax-free amount of €800,000, and is not added to a later inheritance between the same persons. For the family, it is added back when forced shares are calculated and may have to be brought into account among siblings.Read →
- What happens to my company shares in Greece when I die, and how can I plan the succession?Shares in a Greek company pass to the heirs, but the articles of association can shape what happens next: in a société anonyme (ΑΕ), transfer restrictions do not apply on death, though the articles may let the company designate a buyer at a full, court-set price; in a private company (ΙΚΕ) the articles may provide a similar buy-out; and in a general partnership a partner's death causes his exit unless the partnership agreement says otherwise. From 16 September 2026, inheritance contracts and waiver contracts give owners new planning tools.Read →
Your own case
Every estate turns on its dates, documents and family. L+A advises heirs in Greece and abroad.
This page is general information, not legal advice; the answer in any real case depends on its facts and dates.
L+A advises families, business owners and heirs living abroad on inheritance and succession in Greece.
Send us your question
Tell us about your case. A lawyer of the firm will reply by email.
Your message goes only to the lawyers of the firm and is used only to reply to you.