Last updated 14 October 2026. By Demetre E. Katsouris, Managing Partner, Katsouris Law Firm.
The short answer: you can inherit Greek property without travelling to Greece, but not without acting. An heir living abroad has one year to renounce the inheritance if they do not want it. An inheritance tax declaration must be filed within a fixed period of the death. Everything else — the Greek tax number, the acceptance deed, the registration at the Cadastre — can be done by a lawyer under a power of attorney. For deaths on or after 16 September 2026, Greek inheritance law has been rewritten by Law 5303/2026: the most important change for heirs abroad is that you are no longer personally liable for the deceased’s debts simply because you missed a deadline.
First, which law applies to the death
The date of death now decides which set of rules you are under.
| Date of death | Rules that apply |
|---|---|
| Before 16 September 2026 | The previous Civil Code rules, with one transitional lifeline on debts (see below) |
| On or after 16 September 2026 | Law 5303/2026, which replaced the whole inheritance book of the Civil Code |
The deadlines, documents and registration steps described below are the same under both regimes. What differs is liability for debts, the shares of a surviving spouse, the position of forced heirs, and how a will is published.
Second, the deadlines
| Step | Deadline for an heir living abroad |
|---|---|
| Renounce the inheritance, if you do not want it | One year from the date you learned of the death and of your entitlement, where the deceased’s last residence was abroad or the heir lived abroad when the period began (four months otherwise) |
| File the inheritance tax declaration | Within the statutory period from death, which is longer where the deceased or the heir lived abroad; confirm the current period with your lawyer |
| Accept and register the inheritance | No fixed deadline, but nothing can be sold, rented, mortgaged or divided until it is done |
Under the old rules the renunciation deadline was critical because an heir who did nothing inherited the deceased’s debts personally and without limit, unless they had accepted “with the benefit of inventory” within a short window. Under Law 5303/2026 the rule is reversed: the heir is not liable with their own assets unless they choose to declare that they will manage the estate freely, or they dispose of estate assets without court authorisation, diminish the estate, or pay out legacies before creditors. The benefit of inventory as a separate step has been abolished. The practical rule for heirs abroad is now “do nothing rash with the estate’s assets until the position is clear”, rather than “renounce within the year or be ruined”.
Transitional lifeline. If the death occurred before 22 May 2026 and you missed the old inventory deadline, you may apply to the court for an inventory under the new provisions until 22 November 2026, provided no enforcement has been attempted against your own assets. If that describes your situation, contact us this month.
Third, who inherits
For a person who died on or after 17 August 2015, the EU Succession Regulation generally applies the law of the country where the deceased was habitually resident, unless they chose the law of their nationality in a will. For a Greek citizen who lived in Melbourne, Toronto or Johannesburg and left an apartment in Athens, this can mean foreign law decides who inherits, while Greek procedure still governs how the Athens apartment is transferred. Resolving this is the first thing a lawyer does.
If there is a will made abroad, it must be proved or recognised in its home country, then apostilled, translated and published in Greece. Publication is now done by a notary on the electronic Wills Register rather than through the court, and it can be done through a Greek consulate abroad. A handwritten will that was never deposited for safekeeping has to be published within two years of the death or it loses effect.
If there is no will and Greek law governs, Greek intestacy rules apply: spouse and children first, then parents and siblings, and so on. For deaths from 16 September 2026 the surviving spouse takes one third when inheriting alongside one child (previously one quarter), one quarter alongside two or more children, and has the right to stay in the family home for a year. A partner who lived with the deceased for at least three years, without marriage or a registered partnership, now has limited rights for the first time.
Forced heirship — the protected minimum share for children and spouse — still exists, but for deaths from 16 September 2026 it is a money claim against the heir rather than automatic co-ownership of the property. That is a significant change for families where one child lives in Greece and the others abroad: it is now possible for a will to leave the house to one person and a sum of money to the others, without creating a four-way co-ownership that nobody can sell.
Fourth, the documents
Almost every document from outside Greece needs an apostille under the Hague Convention and an official translation into Greek. Start collecting these on day one:
- Death certificate.
- Birth and marriage certificates proving the family relationship to the deceased.
- The will, if any, with its probate or grant.
- Passport copies of every heir.
- The deceased’s Greek documents, if available: title deeds, old tax returns, ENFIA statements, the Greek tax number.
Countries outside the Hague Convention require consular legalisation instead of an apostille, which takes longer.
Fifth, the Greek tax number and the power of attorney
Every heir needs a Greek tax number (AFM). A lawyer can obtain it under a power of attorney without the heir attending. The same power of attorney covers the inheritance tax declaration, the acceptance deed and the registration, so it should be drafted once, broadly, and signed at a Greek consulate or before a foreign notary with an apostille. See our separate article on signing a power of attorney from abroad.
Sixth, the inheritance tax declaration
The declaration is filed with the tax office competent for the deceased. Tax is assessed on the objective value of the property, with a tax-free threshold and rates that depend on the heir’s relationship to the deceased: spouse, children, grandchildren and parents are in the most favourable category, with a tax-free amount of €150,000 per heir and low rates above it; more distant relatives have lower thresholds and higher rates. A late declaration attracts a surcharge, and the acceptance deed cannot be signed until the tax has been assessed and dealt with.
Seventh, acceptance and registration
The acceptance of the inheritance is recorded in a deed before a Greek notary, signed by the heir or by the attorney under the power of attorney, and the deed is then registered at the Land Registry and the Cadastre. Only after registration is the heir the owner of record, able to sell, let or divide the property. In areas where the Cadastre is still being finalised there may be additional declarations to file.
Tracing a parent’s or grandparent’s property
A recurring situation: the family knows there was “a field in the village” or “the house on the island” but has no deed. The chain may run through a grandparent who died decades ago and whose inheritance was never accepted. In that case two inheritances have to be processed in sequence, the older one first, with the documents of both generations. Law 5303/2026 helps here: a single certificate of inheritance can now be issued covering successive successions, instead of one per generation.
The search starts with the names and the village. The Land Registry index, the Cadastre records and the local tax office together usually locate what the family owned. It is slower where land has never been registered in the Cadastre, and it is not unusual for the search to reveal that other relatives have already claimed, or are occupying, part of the property. That leads to the question of co-ownership, which we deal with in a separate article.
How long it takes
For a single property and a small number of heirs with documents in order, the work typically runs several months from instruction to registration. Where a grandparent’s inheritance must be processed first, or the property is unregistered, a year or more is realistic. Costs consist of the lawyer’s fee, the notary’s fee for the acceptance deed, registration fees, translation and apostille costs, and the inheritance tax itself.
Frequently asked questions
Do all the heirs have to act together? Each heir accepts or renounces their own share. One heir’s inaction does not stop another from accepting, but it complicates any later sale.
Can I sell straight away? Not until the acceptance is registered. A buyer’s lawyer will not allow a deed to be signed by someone who is not the registered owner.
I renounced in my home country. Does that count in Greece? Not necessarily. A renunciation for Greek assets is made before the Greek court registry. Take advice before relying on a foreign renunciation.
My father died in 2024 and I never did anything. Am I liable for his debts? Possibly, under the old rules — but the transitional provision above may still help if you act before 22 November 2026.
Does the new law change what inheritance tax I pay? No. Law 5303/2026 is a civil-law reform. The tax thresholds and rates are unchanged.
This article is general information, not legal advice; it reflects the position on the date above and may change.
If you have inherited property in Greece and do not know where to start, send us the deceased’s name, the date of death and the village or town, and we will tell you what the first step is: info@katslaw.eu or +30 210 8982 864.
