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.
Why registration matters
The heir acquires the inheritance automatically at death, but for real estate the Civil Code adds a condition: every acceptance through which property, or a right in property, passes to the heir must be transcribed, and without transcription ownership does not pass. In areas where the Cadastre operates, the acceptance of an inheritance and the certificate of inheritance are among the acts registered in the cadastral sheets.
The steps
- Acceptance in a public document: in practice a notarial deed of acceptance; instead of the acceptance, a certificate of inheritance (κληρονομητήριο) may be registered.
- Certificates for the notary: the tax authority states that, for the notarial acceptance, the heir provides the property tax (ΕΝΦΙΑ) certificate for the last five years for the properties inherited. The inheritance tax return should already have been filed.
- Application to the Cadastral Office: filed with the fees by anyone with a legal interest, by a lawyer, by an attorney with a notarial power of attorney, or by the notary who drew up the deed.
- Death certificate: transcription of an acceptance requires proof of the death.
When the property is not registered, or registered wrongly
Four situations are common. First, the heirs never registered an acceptance: legally the property has not passed to them, and nothing can be sold or mortgaged until this is done. Second, the Cadastre still shows the deceased as owner: this is not an error, and the heirs simply register their acceptance. Third, the Cadastre shows a third person as owner: entries in the cadastral sheets are presumed accurate, and the presumption can be reversed only by an irrevocable court judgment, after an action against the person shown as owner, which must itself be registered within thirty days of filing. Fourth, the property was never properly titled to the deceased: this needs a review of the title history before any acceptance.
Several generations behind
It is common to find property still in a grandparent's name. Each succession in the chain must normally be dealt with in order, including acceptances and tax returns for earlier deaths, before the current heirs can register. Bringing this in order early avoids delays when a sale is agreed.
Questions clients ask
Is filing the inheritance tax return enough to make me the owner?
No. The tax return deals with the tax. Ownership of real estate requires a registered acceptance or certificate of inheritance.
Can the acceptance be signed from abroad?
Yes. It can be signed by an attorney under a notarial power of attorney, or before a Greek consular authority.
Sources
- ΑΚ 1193 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1195 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1198 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1844 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ΑΚ 1923 (Αστικός Κώδικας, π.δ. 456/1984, όπως ισχύει μετά τον ν. 5303/2026)
- ν. 2664/1998 (Εθνικό Κτηματολόγιο), άρθρο 12
- ν. 2664/1998 (Εθνικό Κτηματολόγιο), άρθρο 13
- ν. 2664/1998 (Εθνικό Κτηματολόγιο), άρθρο 14
- ΑΑΔΕ, Υποβολή Δήλωσης Φόρου Κληρονομιάς (χρηστικός οδηγός)
- Κώδικας Φορολογίας Περιουσίας, ν. 5219/2025 (ΦΕΚ Α' 130/18.07.2025), άρθρ. 106
- Υπουργείο Εξωτερικών, Πρεσβεία στη Νορβηγία: Πληρεξούσια (προξενικές συμβολαιογραφικές πράξεις)
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.
