Debts in a Greek estate: heir liability and inventory

Short answer

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.

Deaths from 16 September 2026

Default: the heir answers for estate debts only with estate assets.
Opting in to full liability: by declaring to the secretary of the court of the estate that he will administer and dispose of the estate freely. This allows free sale of estate assets.
Restrictions without that declaration: before a court order for liquidation, estate assets may not be disposed of without court permission, given for a serious reason concerning life or health. A disposal in breach, a fall in the estate's value through the heir's fault, or paying legacies before creditors and forced heirs, makes the heir liable with personal assets as well.
Liquidation: on application by anyone with a legal interest, the court may order liquidation at any time. The estate then becomes a separate pool run by a liquidator, who invites creditors through the press to file claims within six months and completes an inventory within four months after that.
Mortgages: after the death, no mortgage or pre-notation of mortgage may be registered on estate real estate in favour of the heir or the heir's own creditors.

Deaths before 16 September 2026

For earlier deaths the previous Civil Code rules apply. Under those rules, the way for an heir to keep his liability for estate debts limited to the estate was a timely declaration, under the former article 1902, that he accepted the inheritance with the benefit of inventory; minors and persons lacking capacity received that benefit automatically.

Law 5303/2026 added a transitional remedy: an heir of a person who died up to 22 May 2026, who had not made that declaration in time, can, within six months from 22 May 2026, so until about 22 November 2026, ask the court to appoint a bailiff and experts to draw up an inventory, provided no enforcement has been attempted against his personal assets and no ground of forfeiture applies. Heirs of persons who died between 23 May and 15 September 2026 are outside this window, but the previous rules apply to them, so they can still accept with the benefit of inventory within their own renunciation period of four months, or one year where the deceased or the heir was abroad. Because the rule's fit with the law's commencement article is debatable, heirs relying on it should act early.

Minors and other points

Parents may make the full-liability declaration for a minor child only with court permission and under strict conditions. Estate debts are divided automatically among co-heirs according to their shares. And while an heir can still renounce, claims against the estate cannot be pursued against him in court, subject to procedural exceptions.

Questions clients ask

Should I still renounce a heavily indebted estate?

For deaths from 16 September 2026, renunciation is no longer the only protection, but it may still be the simplest route where the estate has no value; consider who inherits next before deciding.

Are estate debts deductible for inheritance tax?

Yes, if they are certain and documented as the Property Tax Code requires, for example by a public document, a court decision, a private document with a certain date or business records; debts to the State and hospital costs of the last six months also qualify.

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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If the deceased left debts in Greece, am I liable for them as heir?