Selling inherited property in Greece: documents and taxes

Short answer

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.

Before the sale

Registered title: without a transcribed or registered acceptance, ownership has not passed to the heir and there is nothing to sell.
Inheritance tax: for a sale, the notary must refer in the deed to the inheritance tax return filed; for a gift or parental grant of inherited property, the tax authority's certificate must be attached.
All co-owners: a whole property held by several heirs can be sold only by all of them; each may sell his own share.
First-residence exemption: if the home was inherited tax-free as a first residence, a sale within five years requires a return and payment, before the sale, of the tax corresponding to the home, calculated on its value at the time of transfer if that is higher.
The notary will also ask for the certificates required for any sale of Greek property; collect them early.

Deaths from 16 September 2026: a new restriction

Under the reformed Civil Code, an heir is not liable for estate debts with personal assets unless he declares to the court registry that he will administer and dispose of the estate freely. The counterpart is a restriction: before a court decision ordering liquidation of the estate, an heir who has not made that declaration may not dispose of estate assets without court permission, which is granted for a serious reason concerning the life or health of the heir or of his spouse, parents or children. He may still collect the estate's income and use estate capital to pay estate creditors or maintain estate assets. An heir who disposes of assets in breach becomes liable with personal assets, and the disposal is void in favour of estate creditors to the extent it frustrates their claims.

In practice, heirs who want to sell soon must choose: make the declaration and accept personal liability for estate debts, which is reasonable when the estate is clearly solvent; ask the court for permission on the narrow grounds the law allows; or seek court liquidation, in which case the liquidator, not the heir, sells, real estate with court leave and normally by auction. Court and notarial practice on this provision is new.

Capital gains tax

Greek income tax law taxes gains on sales of real estate by individuals, but application of that provision is suspended until and including 31 December 2026. If the suspension is not extended, the acquisition value for an inherited property will be the value on which inheritance tax was calculated, or on which the exemption was granted.

Questions clients ask

My mother died in 2025. Does the court-permission rule apply?

Not this rule, which is part of the reform for deaths from 16 September 2026. But the previous rules had their own restriction: an heir who accepted with the benefit of inventory, which minors always did, and anyone using the 2026 transitional inventory window, needs court permission to sell real estate or shares.

Can I sell from abroad?

Yes, through a notarial power of attorney signed at a Greek consular authority, or before a local notary with an apostille, or with legalisation where the country is not party to the Apostille Convention.

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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What do I need before I can sell a property I inherited in Greece, and what taxes apply?