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Tax and paperwork

What is a Greek certificate of inheritance (klironomitirio) and how is it obtained?

By Efthymios Latsoudis, LL.B., LL.M., Managing Partner · Piraeus Bar · Published · Reviewed

Short answer

A certificate of inheritance (κληρονομητήριο) states who the heirs are and the share of each. Whoever is named in it is presumed to hold the rights it records, and third parties who deal with that person in good faith are protected. Since 1 June 2024 it is issued on the basis of an act of a lawyer, not of a judge: the application is filed at the court of the inheritance, posted there for ten days, and assigned in turn to a lawyer from the local bar's list. If a third party intervenes, the court decides.

What the certificate proves

The certificate records the heir and, where there are several, the share of each, as well as any executor, fiduciary heir, legacies and conditions. The person named in it is presumed to hold the inheritance right it describes, limited only by what the certificate itself records.

A transaction between the person named in the certificate and a third party is valid in favour of the third party to the extent of that presumption, unless the third party knew the certificate was inaccurate, knew that an application for its removal or for a declaration of invalidity had been filed, or knew that the court had revoked or amended it.

Who may apply

An heir, a fiduciary heir (καταπιστευματοδόχος), a legatee or the executor of the will. Where there are several heirs, any one of them may ask for a joint certificate; the applicant must then state the names and shares of all heirs, state that they have accepted the inheritance, and prove these statements.

For deaths before 16 September 2026, the certificate also names the forced heirs (νόμιμοι μεριδούχοι), and they too may apply for it.

How it is issued since 2024

The application is filed at the court of the inheritance: the single-member court of first instance (μονομελές πρωτοδικείο) for the district where the deceased lived at the time of death. Since the 2024 court reform, which abolished the magistrates' courts, references in the law to the magistrates' court are read as references to that court. The application must be signed by a lawyer acting for the applicant and is posted at the court for ten days.

The court clerk assigns the application, in the order of a list kept by the local bar association, to a lawyer who examines the file, may ask for clarifications or further documents, and issues an act granting or refusing the certificate. If that lawyer does not issue the act within thirty days of receiving the file, the next lawyer on the list is appointed. The certificate itself is issued by the court clerk.

If a third party intervenes within the ten days, a hearing is fixed and the court decides; the intervention suspends issue of the certificate. A refusal by the lawyer can be challenged before the court of the inheritance within twenty days of its publication. A court decision ordering the certificate can be appealed within twenty days of its publication.

What the application must state

The applicant must state the date of death; the will and its content, or the family relationship on which the claim rests; that no other persons exclude or limit the applicant's right, or that those who did have dropped out and how; whether there are other wills and what they say; and whether a lawsuit over the inheritance right is pending.

The applicant proves these statements by public documents. Where a public document is impossible or particularly difficult to obtain, the lawyer issuing the act may take any other document into account.

Changes for deaths from 16 September 2026

Law 5303/2026 rewrote the inheritance book of the Civil Code; for deaths from 16 September 2026 the certificate is governed by the new articles 1923 to 1933. The procedure before the lawyer and the court, in the Code of Civil Procedure, is unchanged by that law.

The new rules add some practical points:

  • one certificate may cover successive inheritances (a multiple certificate);
  • for a handwritten will, publication of the will is enough for the certificate, subject to the cases where the will must first be declared valid (κυρία);
  • where a joint certificate, or one for a sole heir, is sought and the will contains minor ambiguities or obvious errors that do not change the testator's intention, the certificate may still be issued if no beneficiary objects.

If the certificate is wrong

The true heir or the executor can require whoever holds an inaccurate certificate to hand it over to the court of the inheritance; the holder must also give the true heir information on the estate and what happened to its assets. On the application of anyone with a legal interest, the court orders an inaccurate certificate to be removed; if removal is not immediately possible, the court declares it invalid, and that decision binds everyone one month after its last publication in the press. The court may also revoke or amend an inaccurate certificate on its own motion.

Heirs living abroad

The application is filed through a lawyer in Greece, so an heir abroad can act through a power of attorney. Where the estate falls under the EU Succession Regulation, a European Certificate of Succession issued in another member state can be used in Greece. It does not replace the Greek certificate, which can be issued where the Greek courts have jurisdiction under the Regulation.

Questions clients ask

Is a certificate of inheritance needed to accept an inheritance?

No. The certificate is issued only on application, and a joint certificate in fact presupposes that the heirs have already accepted. Some laws require it for specific steps.

Which court is competent if the deceased lived abroad?

For deaths from 17 August 2015: if the deceased was habitually resident in another member state bound by the EU Succession Regulation, the Greek courts cannot issue the certificate merely because there is property in Greece or the deceased was Greek; jurisdiction follows the Regulation; if the deceased was habitually resident in a state not bound by the Regulation, the Greek courts have jurisdiction where there is property in Greece and the deceased was a Greek national, or had previously been habitually resident in Greece and no more than five years have passed between moving away and the filing of the application. Within Greece, the competent court is the single-member court of first instance of the deceased's last residence or, failing that, of the place where they were staying, or else the single-member court of first instance of the capital.

Does the 2026 reform apply to an older death?

The new Civil Code articles apply to deaths from 16 September 2026. For earlier deaths the previous articles 1956 to 1966 still apply, and the certificate names the forced heirs as well.

Sources

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.

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