Inheriting Property in Greece as a Foreigner: A Practical Guide

Inheriting property in Greece (κληρονομιά, klironomia) is a common situation for children of Greek parents raised abroad, for the spouse of an expat who lived on an island, and for families of people who owned a holiday home. There is no probate in Greece as people in Britain or America know it: no executor is appointed by default, and the heirs themselves, or their representatives, take the steps. This guide explains which law decides who inherits, how an inheritance is accepted or refused, what happens to debts, how the inheritance tax is declared and how the property ends up in the heirs' names.

1. Which law appliesThe law that decides who the heirs are
2. First stepsCertificates, the will, AFM, the assets
3. Accept or renounceThe heirs decide; renouncing has a deadline
4. Tax declarationThe declaration and the tax
5. RegistrationThe property in the heirs' names

Which law decides who inherits

Greece applies the European Succession Regulation. In general, the law that governs the whole estate is that of the country where the deceased habitually lived at death, unless they picked, in a will, the law of a country whose nationality they held. A British owner who lived in London may therefore leave a Greek house under English law, while someone who had settled in Corfu is usually treated under Greek law.

Where Greek law applies, close relatives are protected by a reserved share (νόμιμη μοίρα): children, the spouse and, in some cases, the parents cannot be fully left out by a will. Without a will, Greek law shares the estate between the spouse and the children, and other relatives inherit only when there are none. Planning ahead with a will avoids many of the questions below, and a will that seems to break these rules can be challenged; see contesting a will.

The first steps after a death

1. The death certificate. A death in Greece is registered with the municipal registry office (Ληξιαρχείο); a certificate issued abroad needs an apostille and a translation. When the death happened in Greece, the practical side is covered under dealing with a death abroad.
2. The will. A will made in Greece takes effect only after a court publishes it (δημοσίευση διαθήκης); a will made abroad is usually recognised in Greece if it was valid in form where it was made, but it still goes through a Greek formality before use.
3. Tax numbers. Each heir obtains an ΑΦΜ, because the inheritance tax return and the deed cannot be filed without one; see AFM number application.
4. The assets. Properties are traced through the cadastre and the deceased's tax records, bank accounts through the banks.
5. Representation. Heirs abroad often sign a power of attorney at a Greek consulate so that a lawyer can act for them in Greece.

Accepting or renouncing the inheritance

The most important rule for a foreign heir is that doing nothing has legal effect. Once the time allowed for a refusal has run out, the law regards the heir as having taken the estate together with its debts. Heirs resident outside Greece are given more time than those living there, and the clock runs from when they learn of the death and of their right, or from the publication of the will, so the date matters and is worth fixing early.

• Renunciation (αποποίηση κληρονομιάς) is a declaration filed with the competent court, in person or through a representative; recent reforms have moved some of these steps from the courts to lawyers, and a lawyer confirms the current route.
• Acceptance with the benefit of inventory (ευεργέτημα της απογραφής) limits the heir's liability for debts to what the estate is worth; minors accept in this way.
• Plain acceptance makes the heir answer for the deceased's debts, including unpaid taxes and loans.

Before deciding, heirs usually ask for a picture of the debts: tax arrears, mortgages registered against the property and any court cases.

The inheritance tax declaration

Greece does levy inheritance tax (φόρος κληρονομιάς). Each heir files an inheritance tax declaration (δήλωση φόρου κληρονομιάς), now submitted online through the tax authority's property platform, often by a lawyer or accountant. The tax depends on how closely the heir was related to the deceased, with the nearest relatives in the most favourable category, and on the value of what each receives. The declaration comes first in practice: the notary will not draw up the deed of acceptance without it. An heir who pays tax on the same estate at home can ask about double taxation through a personal tax consultation.

Registering the property in the heirs' names

A Greek house becomes the heirs' only when the acceptance is recorded by a notary in a deed of acceptance (πράξη αποδοχής κληρονομιάς) and registered with the cadastre (Κτηματολόγιο). Documents commonly gathered for this:

• the death certificate
• evidence of the family relationship, such as the Greek certificate of closest relatives or the matching document from abroad, and the will with the record of its publication
• the AFM of every heir
• proof that the inheritance tax declaration was filed and the tax dealt with
• certificates on the property's own annual tax
• for buildings, an engineer's certificate on unauthorised additions

Bank accounts follow a different path: banks usually ask for a certificate of inheritance (κληρονομητήριο), issued by a court, before they release money or close the account. A court decision about the estate given abroad may need recognition in Greece; see enforcement of foreign judgments.

After registration: keeping, sharing or selling

Several heirs usually end up as co-owners in undivided shares (εξ αδιαιρέτου). They may keep the house together, buy one another out or sell; when they cannot agree, each of them may ask the court to divide or sell the property, see co-ownership disputes. A sale is possible only after acceptance and registration, and it follows the route described under selling property in Greece, with questions about tax on the gain where it applies. As long as the property is held, the yearly ΕΝΦΙΑ and the property declaration fall on the heirs; see property tax for foreign owners for those duties.

Where a lawyer usually helps

A Greek inheritance lawyer typically checks which law applies, fixes the deadline for renunciation, traces the property and the debts, coordinates the tax declaration with an accountant and prepares the notary's deed. Lawyers who speak English work in Athens and Thessaloniki, and the wider subject is gathered under Probate Law.

Questions and answers

Do heirs pay inheritance tax in Greece?

Yes. It is declared by each heir, and the amount depends on the family relationship and on the value received; the rates and allowances come from the law and have been revised more than once.

What happens if I ignore an inheritance in Greece?

Once the period for renunciation has passed, the heir is treated as having accepted, debts included. The property still cannot be sold or registered until the formal acceptance and the tax declaration are done.

Can I refuse an inheritance in Greece from abroad?

Yes. The heir can authorise someone in Greece to file the refusal on their behalf, provided it reaches the court within the period that applies to heirs living abroad.

Is a foreign will valid in Greece?

Usually, if it was valid in form where it was made. It is translated and goes through a Greek formality before the notary or the cadastre can rely on it.

Can I sell an inherited house in Greece straight away?

Not until a notary has recorded the acceptance and the cadastre has entered it; until then the heirs have no title they can transfer.

How long does inheritance take in Greece?

It varies with the number of heirs, whether a will exists, the state of the property's records and how quickly the documents arrive from abroad.