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 If the deadline passes, the inheritance is deemed accepted, and acceptance or renunciation cannot be withdrawn.
Acquisition is automatic; the choice is to renounce
Greek law does not require the heir to do anything to become heir: the estate passes by law at the moment of death. What the heir controls is whether to renounce. For Greek real estate, however, ownership is completed only when the acceptance is recorded in the land registry or cadastre, as explained on our page on registration.
The deadline
The period is four months and runs from the moment the heir learned both of the death and of the ground on which he is called, for example as a child on intestacy or as beneficiary under a will. It becomes one year if the deceased had his last residence abroad, or if the heir was living abroad when the period started. Where the heir is called under a will, the period does not start before the will is published. The period is suspended for the same reasons that suspend limitation.
How to renounce
Renunciation is made by declaration to the secretary of the court of the estate. It may be made through a representative only with a special power of attorney drawn up as a notarial document. A renunciation is void if the heir has already accepted, expressly or by conduct. Drawing up an inventory does not by itself count as acceptance; for deaths from 16 September 2026 the same applies to paying funeral expenses or arranging publication of a will.
A renounced share passes to whoever would have been called if the renouncing heir had not been alive at the death, which is often the renouncing heir's own children. Families should therefore plan renunciations together, so that a debt-laden estate does not simply pass to the next generation.
Points to check before deciding
- Debts: for deaths from 16 September 2026 an heir is in principle not personally liable for estate debts, so renunciation is no longer the only protection; for earlier deaths, liability was limited through acceptance with the benefit of inventory, as explained on our page on estate debts.
- Taxes: a person who takes the share because of a renunciation pays the higher of his own tax and the tax the renouncing heir would have paid.
- Finality: acceptance and renunciation are irrevocable; annulment for error, threat or fraud must be sought within six months, and an error about the assets or debts is not treated as essential.
- Death of the heir: an heir who dies before the deadline passes the right to accept or renounce to his own heirs.
Questions clients ask
I live in Canada and my mother lived in Athens. Do I have four months or one year?
One year, because you were living abroad when the period started. The one-year period also applies when the deceased's last residence was abroad.
Can I accept the house and renounce the debts?
No. Acceptance or renunciation concerns the inheritance as a whole, not single assets. For deaths from 16 September 2026, though, the heir's liability for debts is in principle limited to the estate.
Sources
- ΑΚ 1844 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1845 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1846 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1847 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1848 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1849 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1852 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1853 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1854 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1855 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1892 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- Κώδικας Φορολογίας Περιουσίας, ν. 5219/2025 (ΦΕΚ Α' 130/18.07.2025), άρθρ. 80
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.
