Inheritance Law
One of the main areas of our law firm's expertise is providing guidance for individuals and families through every aspect of estate planning and inheritance in Greece, making traditionally complex area of law clear and manageable, particularly for heirs residing abroad.
Parental Gifts and Lifetime Transfers
Property and assets in Greece may be transferred as a legacy through two distinct pathways: upon death (mortis causa) via a will, or during lifetime (inter vivos) through mechanisms such as parental gifts.
A parental gift is a lifetime transfer of ownership—most commonly real estate—from a testator to their closest relatives. Crucially the transfer happens while the owner (testator) is still alive (inter vivos), rather than after death through the inheritance legal route (mortis causa).
Greek legislation provides a particularly favourable tax framework for parental gifts, particularly for relatives of first kind (Category A). As of October 1st 2021, parental gifts with a value of up to €800,000 can be completed tax-free for Category A relatives. Values above 800,000 are subject to a flat 10% tax.
If you don't qualify as a member of Category A, you'll face proportionally higher inheritance tax rates. Greek law establishes two additional categories—B and C—with progressively higher taxation.
| Category | Relationship | Tax-Free Threshold | Tax Rate |
|---|---|---|---|
| A | Spouse, Children, Grandchildren, Parents | €800,000 | 10% |
| B | Siblings, Nieces/Nephews, In-laws | — | 5% – 20% |
| C | Cousins, Friends, Others | — | 20% – 40% |
Wills and Post-Death Transfers
While lifetime gifts offer immediate security, traditional inheritance involves the transfer of assets that takes effect only upon the owner's passing. This post-death (mortis causa) route requires the formal legal recognition of the heir's rights through the Greek court and notarial systems.
Greek law provides three distinct testamentary forms. While all three achieve the same ultimate purpose, they differ significantly in their preparation, formalities, and evidentiary weight.
Holographic Will (Idiografi)
Must be entirely handwritten, dated (Day/Month/Year), and signed by you alone. No witnesses or notaries are needed for it to be valid. Simple, private, with no immediate legal costs but carries a high risk of loss, damage, or challenges to its authenticity after death.
Public Will (Dimosia)
Executed orally before a Notary Public in the presence of three witnesses. Carries the strongest evidentiary weight. It is nearly impossible to challenge and is automatically registered in the National Will Registry.
Secret Will (Mystiki)
You deliver a sealed envelope to a Notary (with 3 witnesses) and declare it contains your will. Combines the privacy of a handwritten will with the security of a notarized deposit. No one—including the Notary—knows the contents until publication.
Intestate Succession (No Will)
When someone dies without a valid will, Greek law determines who inherits through a strict hierarchy. Understanding your position in this order is crucial for estate planning and knowing your rights.
Order of Succession
The estate passes to heirs in the following order:
- First Order: Surviving spouse and children (including adopted children). Children inherit in equal shares, while the spouse receives 1/4 of the estate.
- Second Order: Parents and siblings of the deceased. If parents are deceased, their share passes to siblings.
- Third Order: Grandparents and their descendants (aunts, uncles, cousins).
- Fourth Order: Great-grandparents and their descendants.
Forced Heirship (Legitim)
Greek law protects certain family members with a "legitim" (reserved portion). Even if a will states otherwise, the following heirs are entitled to at least half of what they would have received under intestacy:
- Children and their descendants
- Parents (if there are no descendants)
- Surviving spouse
Inheritance Tax through a Will
When you inherit property in Greece through a will, you must pay inheritance tax before formally accepting the inheritance. The tax amount depends on two factors—your relationship to the deceased and the objective value of the inherited assets.
| Category | Relationship | Tax-Free Threshold | Tax Rates (Progressive) |
|---|---|---|---|
| A | Spouse, Children, Grandchildren, Parents | €150,000 | 5% – 10% |
| B | Siblings, Nieces/Nephews, In-laws | €30,000 | 5% – 20% |
| C | Cousins, Friends, Others | €6,000 | 10% – 40% |
Renouncing Inheritance
Just as Greek law provides pathways for claiming a legacy, it also provides a critical legal shield for those who wish to decline one. Inheriting in Greece is universal, meaning you inherit the deceased's liabilities and debts as well as their assets.
Understanding the Debt Risk
When you accept an inheritance, you inherit both the assets and any registered debts. If these debts exceed the property's value, you could become financially liable. Renunciation allows you to step away entirely. Once you renounce, the entitlement passes to the next class of relatives in the legal hierarchy.
Strict Legal Deadlines
To be valid, renunciation must occur within specific windows. If these deadlines pass, you are considered to have automatically accepted the estate.
- Heirs Living Abroad: You have 12 months to file a formal renunciation.
- Heirs Living in Greece: You have 4 months to act.
- Foreign Residents: It is critical for expats to be registered as "Foreign Residents" with the Greek tax authorities to ensure they qualify for the 12-month window.
Renunciation Process:
The procedure involves three essential steps
- 1
Documentation
We gather the death certificate and kinship records to prove your legal status.
- 2
Court Declaration
We file the formal renunciation declaration with the appropriate court on your behalf.
- 3
Finality
Once registered, the renunciation is permanent and irrevocable.
Why Choose Us?
Inheritance matters in Greece involve strict deadlines and complex documentation—challenges that multiply when you live abroad. We manage the process from start to finish, coordinating every legal and administrative detail on your behalf.
Our firm brings together all necessary professionals—lawyers, engineers, notaries, and accountants—to provide complete support for passing on or accepting an inheritance.
Nothing Falls Through the Cracks
We manage the gathering, official translation, and registration of all supporting documents. Our team ensures that every piece of paperwork meets the strict requirements of Greek authorities, preventing administrative delays before they happen.
Guaranteed Compliance
Property transfers in Greece now require a mandatory Building Digital ID and Energy Certificate. Our in-house engineers handle these technical assessments directly, guaranteeing that your inherited real estate is legally compliant and ready for transfer.
Strict Deadlines
We manage the 12-month filing window for residents abroad and handle all necessary court declarations. Through a Power of Attorney, we represent you in every legal proceeding, ensuring all milestones are reached without requiring your travel to Greece.
Seamless Communication
From wherever you are in the world, you work with one point of contact that orchestrates the entire process. We bridge the gap between Greek bureaucracy and your location, providing clear updates and a unified strategy until the case is closed.
Frequently Asked Questions
Below are answers to additional concerns you might have regarding your inheritance. If your specific situation isn't covered here, please don't hesitate to contact us for personalized guidance.
I live abroad. Do I have to travel to Greece to accept or renounce an inheritance?
No. In most cases, we can manage the entire process through a specialized Power of Attorney (PoA) signed at your local Greek Consulate. Our team handles the filings, tax declarations, and property registrations on your behalf, so you don't have to travel to Greece.
I know I have an inheritance, but I don't have any documents. Can you help?
Yes. We can help you obtain the necessary documents through a specialized Power of Attorney. We also handle the registration of your inheritance with the Greek tax authorities, and ascertain the inheritance tax liability.
What happens if someone dies without a will in Greece?
Greek law applies intestate succession rules. The estate passes to heirs in a specific order: spouse and children first, then parents and siblings, followed by grandparents and their descendants. The surviving spouse receives 1/4 of the estate alongside children.
Are there forced heirship rules in Greece?
Yes. Greek law protects certain family members (spouse, children, parents) with a 'legitim'—a minimum share they're entitled to regardless of the will's contents. This reserved portion is typically 1/2 of what they would inherit under intestacy.
Can I inherit property in Greece if I'm not a Greek citizen?
Yes. Non-citizens can inherit property in Greece. However, properties in border regions may require additional government approval. EU citizens generally face no restrictions.
What documents do I need to claim an inheritance?
Typically required: death certificate, certificate of nearest relatives, the will (if any), proof of relationship, your ID/passport, and a Greek tax number (AFM). For foreign documents, apostille and certified translation are necessary.