Last updated 14 October 2026. By Demetre E. Katsouris, Managing Partner, Katsouris Law Firm.
The short answer: Law 5303/2026, published on 22 May 2026, replaced the entire inheritance book of the Greek Civil Code. The new rules apply to anyone who dies on or after 16 September 2026, whatever their nationality, in respect of property in Greece. If you own a Greek apartment, house or land and live abroad, seven changes affect you: heirs are protected from estate debts by default; the protected share of children and spouse becomes a money claim rather than co-ownership; a surviving spouse takes a larger share; inheritance contracts are now permitted; a will can choose the law that governs it; wills are published online by notaries within days rather than months; and gifts made in the last five years, not ten, count when the protected shares are calculated. A will made before September 2026 is still valid, but it was drafted for a different set of rules and should be reviewed.
1. Heirs are no longer liable for the deceased’s debts by default
Under the old law an heir who did not act within a short deadline became personally liable for every debt of the deceased, without limit. Heirs abroad, who often learned of the death late and of the deadlines later, were the main victims. Under the new law the heir’s own assets are protected unless the heir chooses otherwise, sells estate assets without court permission, runs the estate down, or pays out legacies before creditors. The “benefit of inventory” procedure no longer exists as a separate step. Where an estate’s debts exceed its assets, a court-appointed lawyer liquidates it.
If the death occurred before 22 May 2026 and you missed the old inventory deadline, there is a window to 22 November 2026 to ask the court for an inventory, provided no creditor has yet enforced against you.
2. The protected share is now a money claim
Greek law has always guaranteed children and the spouse a minimum share of the estate, regardless of the will. Until now that share was delivered as co-ownership of the actual assets, which is why so many Greek apartments ended up owned by four siblings in three countries and could not be sold. For deaths from 16 September 2026 the protected heir instead has a claim for money equal to half the value of their intestate share, enforceable against whoever inherited. The court can still order delivery of a specific asset where the circumstances require it. The claim expires two years after the end of the year in which the heir learned of it, and in any event twenty years after the death.
For an owner abroad this is the single most useful change: you can now leave the house in Greece to one child and provide for the others in money, and the house stays saleable.
3. The surviving spouse takes more
Alongside one child, the spouse now takes one third of the estate (previously one quarter); alongside two or more children, one quarter. The spouse also has the right to live in the family home rent-free for a year after the death and may ask for a usufruct over estate assets instead of a share. A spouse is excluded if divorce proceedings, including consensual divorce, were already pending.
A partner who lived with the deceased for at least three years without marriage, or who has children with them, now has limited rights for the first time: use of the home for a year and a preferential legacy, and the whole estate if there is no spouse and no relatives. Someone who cared for the deceased without payment for at least six months in the last three years is entitled to a statutory legacy.
4. Inheritance contracts are allowed
Greek law prohibited agreements about a future inheritance. From 16 September 2026 two are permitted: a contract in which the owner appoints an heir or legatee in binding form, and a contract in which a future heir gives up their rights in advance, with or without payment. Both are signed before a notary in person and cannot be revoked by one side alone. We explain how families with members in several countries can use them in a separate article.
5. You can choose the law that governs your estate
The EU Succession Regulation already lets a person choose the law of their nationality in a will. Law 5303/2026 adds the possibility of making that choice in an inheritance contract. For a dual national, or for a foreign citizen whose main asset is a house in Greece, the choice between Greek law and home-country law can change who inherits and how much. It needs to be made deliberately, in a document that will be recognised in both countries.
6. Wills are published online, by notaries, in days
Every will is now published by a notary on the electronic Wills Register. The old court-based publication, which could take a year or more, is gone. A will made abroad can be published through a Greek consulate with a copy lodged in the Register. A public will needs two witnesses instead of three. A handwritten will that was never deposited with a notary for safekeeping must be published within two years of the death or it loses effect; that rule already applies to handwritten wills not published by 22 May 2026.
7. Gifts in the last five years count, not ten
When the protected shares are calculated, gifts and parental provisions made within five years before the death are brought into account, down from ten. A parental gift of an apartment made six years before the death is now outside the calculation. This changes the arithmetic of estate planning for families that use parental gifts, and it is one reason existing wills and gift plans should be looked at again.
What this does not change
Inheritance tax is untouched: the thresholds (€150,000 tax-free for spouse, children and parents) and rates are the same. The acceptance deed before a notary, the registration at the Cadastre, the apostilles and translations, and the need for a Greek tax number for every heir all remain. The renunciation deadline for an heir abroad is still one year.
What to do now
If you have a Greek will: have it read against the new rules. The protected-share calculation, the spouse’s share and the five-year gift window may mean it no longer does what you intended.
If you have a foreign will that mentions Greek property: check that it makes a choice of law and that it will be accepted by the Wills Register without a court process.
If you have no will: for deaths after 16 September 2026, Greek intestacy gives your spouse and children fixed shares that you may not want, and gives a long-term partner very little. A short Greek will, or an inheritance contract, is now the better tool.
Frequently asked questions
My mother died in August 2026. Which law applies? The old law, with the transitional debt provision above. Partition of her estate after 16 September 2026 follows the new law if no partition claim had already been filed.
I am not Greek. Does Law 5303/2026 apply to my Greek apartment? Greek procedure applies to Greek property in any event. Which country’s substantive law decides your heirs depends on your habitual residence and any choice of law you made.
Can I still disinherit a child? The grounds are now the same for every protected heir and expressly include domestic violence. Disinheritance deprives the child of the money claim described above, not merely of a share.
This article is general information, not legal advice; it reflects the position on the date above and may change.
To have an existing will reviewed under Law 5303/2026, or to discuss a new one, contact us at info@katslaw.eu or +30 210 8982 864.
