Transferring property after a death in Greece

Short answer

In order: collect the documents of the death and of the family, and any published will; get a Greek tax number (ΑΦΜ); decide within the renunciation deadline; file the inheritance tax return within nine months, or one year in cross-border cases; sign a notarial acceptance, which must carry a copy of the return and the property tax (ΕΝΦΙΑ) certificate; and register it in the land registry or Cadastre. Only then does the heir own the property and can transfer it. For deaths from 16 September 2026, a sale may also need court permission.

The sequence at a glance

Documents of the death and the heirs; publication of any will.
A Greek tax number (ΑΦΜ) for each heir.
Accept or renounce, within the deadline.
Inheritance tax return and payment.
Notarial acceptance of the inheritance.
Registration in the land registry or Cadastre (Κτηματολόγιο).
Sale or other transfer.

1. Documents, tax number, renunciation deadline

The tax authority lists the usual documents: the death certificate; a certificate of closest relatives or, if there is one, a certificate of inheritance (κληρονομητήριο); and either a magistrates' court certificate that no will was published, or the minutes of the will's publication with a copy. A notary holding a will must publish it once he learns of the death; anyone holding a handwritten will must take it to a notary for publication.

Each heir needs his own tax number; residents abroad apply online through myAADE. The renunciation period is four months from learning of the death and of the reason one inherits, or one year if the deceased last lived abroad or the heir was living abroad when it began. After that the inheritance is deemed accepted, but real estate still needs the steps below.

2. Inheritance tax return and payment

The return is due within nine months if the death was in Greece, or one year if it was abroad or the heir was living abroad at the time; for heirs under a will, the period runs from publication of the will. If the heir takes possession of the assets within the first nine months, the one-year period drops to nine months. For deaths from 1 January 2022 it is filed online through myPROPERTY, and each heir is taxed on his own share. The tax can be paid in twelve instalments, one every two months (twice as many for a minor), or in full by the first due date with a 5% discount. For inherited real estate, instalments are allowed only while the heir still owns it.

3. Notarial acceptance

The acceptance must be in a public document, in practice a notarial deed; a certificate of inheritance can be registered instead. The notary attaches a copy of the tax return, so the return comes first, and the ΕΝΦΙΑ certificate, which the tax authority says covers the last five years. For years in which the deceased was the taxpayer, that certificate is issued once the ΕΝΦΙΑ on the inherited share is paid, or if he was lawfully exempt. Heirs abroad sign through an attorney under a notarial power of attorney, or at a Greek consular authority.

4. Registration: when the heir becomes owner

Without transcription in the land registry, or registration in the Cadastre where it operates, ownership does not pass; once registered, it counts from the date of death. The application can be filed by the heir, his lawyer, an attorney under a notarial power of attorney or the notary who drew up the deed, and it states the heir's tax number; proof of the death is required. If the Cadastre shows another owner or wrong boundaries, the entry usually has to be corrected first, sometimes through cadastral mediation.

5. Selling or transferring to a third party

A sale is a new notarial deed, in which the notary cites the inheritance tax return; for a gift or parental grant, the tax on the property must first be paid in full and the tax authority's certificate attached. Every transfer between living persons also needs the owner's solemn declaration and an engineer's certificate under Law 4495/2017 on unauthorised constructions and uses; it is valid for two months and filed electronically before the deed. An ΕΝΦΙΑ certificate is attached to the sale as well.

For deaths from 16 September 2026, before any court order to liquidate the estate, an heir may not dispose of estate assets without court permission, unless he has declared at the court registry that he will administer the estate freely, which makes him personally liable for its debts. The court grants permission only for a serious reason concerning the life or health of the heir or of his spouse, parents or children. That declaration is separate from the notarial acceptance. For earlier deaths, the previous rules apply.

Questions clients ask

Can I sell before the acceptance is registered?

No. Until the acceptance or certificate of inheritance is transcribed or registered, ownership has not passed to the heir, so there is nothing for him to transfer.

Do I have to travel to Greece?

Not necessarily. The tax number is requested online, and a representative in Greece can file the return, sign the acceptance and apply for registration under a notarial power of attorney.

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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