Accepting Real Estate Inheritance in Greece 2026
✦ Summary by Terra Property
- Law 5303/2026 overhauls Greek inheritance law, but the substantive changes apply only to deaths from 16.9.2026 onward — not retroactively.
- The forced heirship share (νόμιμη μοίρα) becomes a monetary claim: heirs entitled to it no longer automatically gain co-ownership of the property.
- Liability for the estate's debts is reversed — separation of estate assets from personal assets is now the rule, not the exception.
- Inheritance tax (Category A) carries a tax-free threshold of €150,000 (or €400,000 for a spouse/civil partner/minor children), with a graduated rate of 1%-10%.
- Unmarried cohabiting partners are now recognized as legal heirs (5th order) but are still taxed under the least favorable Category C — a legislative gap worth watching.
- Last reviewed: June 2026
If you've recently lost a loved one who owned property in Greece, the rules around inheriting that property are changing significantly in 2026. Law 5303/2026 has already been published (Government Gazette A' 81/22.5.2026), but the core substantive changes — new inheritance shares, a new debt liability system, inheritance contracts — apply, as a general rule, to the estates of people who die on or after 16.9.2026. Meanwhile, inheritance taxation itself remains governed by the Property Taxation Code (law 5219/2025), with its own brackets, tax-free thresholds, and deadlines that matter before you sign anything.
This guide walks through every stage of the process: from the first critical deadlines through registration with the Land Registry (Κτηματολόγιο) and the eventual lawful sale of the property.
What changes under Law 5303/2026 — the new landscape
Law 5303/2026 is not a minor amendment; it replaces the entire Fifth Book of the Greek Civil Code. It is the most significant reform of Greek inheritance law in roughly 80 years.
| Topic | Before (old regime) | After (Law 5303/2026) |
|---|---|---|
| Inheritance contracts | Expressly prohibited | Permitted for the first time |
| Heir's liability for estate debts | Automatic unlimited personal liability — the default rule | Separation of estate assets and personal assets is the default rule (new Article 1892 of the Civil Code). Personal liability arises only as an exception |
| Forced heirship share (νόμιμη μοίρα) | A property right that could create co-ownership in inherited real estate | A monetary claim only. The protected heir no longer automatically acquires a share of ownership in the specific property |
| Spouse's share with 1 child | 1/4 | 1/3 |
| Unmarried cohabiting partner | No recognition at all | Intestate inheritance rights (5th order of succession) |
| Holographic will with incomplete date | Invalid | No longer automatically invalid on that ground alone |
| Exclusive use of the family home | Did not exist | 1 year, free of charge, for the surviving spouse |
When does the new law actually apply — a timeline
This is the point that confuses most people, including many lawyers encountering the reform for the first time.
The general rule (Article 41, Law 5303/2026): Parts A, B, and C of the law — meaning all of the substantive changes — apply to the inheritance of people who die on or after 16.9.2026.
From 22.5.2026 (the date of publication): The procedural provisions of Part D and certain specific transitional rules already took effect. These include amendments to the Code of Civil Procedure governing how a holographic will is formally declared valid, how an inheritance contract is published, how renunciation declarations are filed, and how an unmarried partner's inheritance right is judicially confirmed (Articles 18–21, Law 5303/2026). In practice, though, several of these procedures are tied to the new substantive rights, which as a rule only exist for deaths from 16.9.2026 onward.
Transitional provision (Article 33): Certain new rules can be used even for older cases under specific conditions — for example, the new partition agreement between co-heirs can be used even where the death occurred before 16.9.2026, provided no partition lawsuit has already been filed. Each case needs individual review by a lawyer.
⚠️ Important: For deaths before 16.9.2026, the new inheritance shares, the new debt liability system, and inheritance contracts do not apply as a matter of substantive law.
Inheriting with or without a will — the new rules
Intestate succession (no will)
When there is no will, the estate is distributed according to the statutory order of heirs. Law 5303/2026 significantly reshapes this order, particularly with respect to spouses and unmarried partners (see the next section).
Inheriting under a will — new provisions
The law keeps the three traditional types of will (holographic, public, secret) but introduces new rules:
Holographic wills: an incomplete or missing date no longer automatically renders the will invalid on that ground alone (new Article 1721 of the Civil Code). A will drafted inside a hospital, nursing home, or similar care facility is invalid to the extent it leaves property to staff, owners, or their relatives, if it was drafted during the period of care or within 3 months of its end (new Article 1724). A published holographic will only takes legal effect without formal court declaration if it had already been deposited with a notary or it benefits descendants or a spouse; in every other case — and whenever publication happens more than 2 years after death — formal declaration is required.
Public and secret wills: defects in the notarial procedure or in witness participation render the will invalid, even where there is no doubt about its authenticity.
New inheritance shares: spouses, civil partners, and unmarried couples
Spouse and civil partner
| Family composition | New spouse's share |
|---|---|
| Concurring with 1 child | 1/3 (up from 1/4) |
| Concurring with 2+ children | 1/4 (unchanged) |
| No children, parents, siblings, or nieces/nephews | The entire estate |
In addition, a surviving spouse is entitled to exclusive, free use of the family home for 1 year after death, regardless of their inheritance share. They may also request usufruct over estate assets instead of their inheritance share — usufruct that ends on their own death and cannot be passed on. The same rights apply to a registered civil partner.
Unmarried cohabiting partners — recognized as heirs for the first time
For the first time, a person's unmarried partner can inherit under intestate succession, provided they had lived together permanently for at least 3 years before the death, or had a child together (with no minimum duration requirement in that case).
The partner is placed in the 5th order of succession, immediately before the State. This means they inherit nothing if there is any heir from one of the four preceding orders — children, parents, siblings, or grandparents/aunts/uncles, among others. Judicial recognition is required to confirm the right (Article 812A, Code of Civil Procedure).
If you want to meaningfully protect an unmarried partner, a will or an inheritance contract is the only reliable way to do it — relying on the 5th-order rule alone will rarely achieve anything in a family with any closer relatives.
Terra Property's practical perspective: "Recognizing inheritance rights for unmarried partners is a historic step. In practice, though, in any family with an heir from a closer order, the 5th order receives nothing at all. If protecting a partner is the goal, a will or an inheritance contract is what actually achieves it."
Accepting or renouncing an inheritance — process and deadlines
Renunciation deadline
Residents of Greece: 4 months from becoming aware of the inheritance. Residents abroad, or where the deceased was a resident abroad: 12 months.
⚠️ Trap: If the deadline passes without action, the inheritance is treated as fictitiously accepted — debts included.
Ways to accept an inheritance
Explicit acceptance: by a notarial deed. This is the standard route for real estate.
Implicit acceptance: through actions that imply an intention to accept. Be careful — collecting rent from an inherited property before you've decided what to do can itself count as implicit acceptance.
Acceptance with the benefit of inventory — for inheritances from deaths before 16.9.2026: the heir accepts, but their liability is capped at the value of the estate. This requires drawing up an inventory and filing a declaration with the court registry (Article 812, Code of Civil Procedure, as amended). For deaths from 16.9.2026 onward, the old Articles 1902–1912 of the Civil Code governing this mechanism have been repealed and replaced by the new general rule of estate-personal asset separation under new Article 1892.
💡 Tip: Check the date of death first. For older inheritances, accepting with the benefit of inventory within the deadline can be critical. For deaths from 16.9.2026 onward, the new separation-of-assets system applies instead.
Estate debts — the reversal introduced by Law 5303/2026
This is the single most consequential change for anyone inheriting property along with debt, and it applies to deaths from 16.9.2026 onward.
Under the old Civil Code (Article 1901), accepting an inheritance automatically triggered unlimited personal liability for the estate's debts. Law 5303/2026 reverses that rule (new Article 1892): an heir who accepts an inheritance is no longer automatically personally liable with their own assets. The estate and the heir's personal assets are kept separate (new Article 1894), and creditors are satisfied out of the estate itself.
Personal liability can still return, as an exception, if the heir declares to the court registry that they intend to manage and freely dispose of the estate, disposes of estate assets in violation of the restrictions under Article 1895, breaches the legal order of priority among creditors, or culpably reduces the value of the estate. The protection is not lost simply because the heir benefited in some way — it is lost only when one of these specific legal grounds applies.
Alongside this, the law also upgrades judicial liquidation as a separate tool (Article 814, Code of Civil Procedure, as amended): on the application of anyone with a legitimate interest, the court can order liquidation of the estate, appointing a liquidator and ranking creditors by priority.
⚠️ Trap: Implicit acceptance (such as collecting rent) is still an act of acceptance. And violating the restrictions of Article 1895 brings personal liability back.
Filing the inheritance tax return — deadlines and the tax authority
Inheritance taxation is governed by the Property Taxation Code (law 5219/2025) and does not change under Law 5303/2026.
Filing deadline (Article 85, Property Taxation Code)
9 months if the deceased died in Greece. 1 year if the deceased died abroad, or if the heir or legatee was a resident abroad at the time of death. The starting point of the deadline may differ where a will exists or in other special circumstances.
Where to file
Electronically through the myPROPERTY platform (via myAADE → Applications → myPROPERTY → Inheritance). When a notarial acceptance deed is drawn up, the certified notary typically files the return.
Payment
The tax is generally payable in 12 equal bi-monthly installments, with a minimum installment amount of €500 (except the last one). A 5% discount applies for timely lump-sum payment, where the legal conditions are met.
Tax-free thresholds and inheritance tax brackets
Category A (spouse/civil partner, children, grandchildren, parents)
| Value bracket | Rate |
|---|---|
| First €150,000 | 0% (tax-free) |
| Next €150,000 | 1% |
| Next €300,000 | 5% |
| Amount above that | 10% |
Category B
Great-grandchildren and further descendants, grandparents and above, siblings, nieces/nephews, uncles/aunts, stepparents, in-laws. Tax-free threshold €30,000, with rates from 0%–20% on a sliding scale.
Category C
Anyone not included in Category A or B. Tax-free threshold of just €6,000, with the highest rates.
⚠️ Tax trap for unmarried cohabiting partners: Law 5303/2026 recognizes intestate inheritance rights for unmarried cohabiting partners. However, Article 78 of the Property Taxation Code does not explicitly place them in Category A or B. Under the current wording of the tax law, they fall into Category C. Whether a legislative amendment or an interpretive tax authority circular will follow remains to be seen.
Example — Category A: a child inherits a property with an assessed value of €350,000. Tax-free €150,000 × 0% = €0. Next €150,000 × 1% = €1,500. Next €50,000 × 5% = €2,500. Total tax due: €4,000.
💡 Tip: If you're inheriting a primary residence, you may be entitled to an additional exemption under specific ownership and size conditions. Check your individual case with a tax advisor.
Documents needed to accept an inherited property
The exact set of documents is determined by the notary, depending on whether there is a will, the type and location of the property, the state of the title, and the stage of Land Registry coverage in that area. Typically required: death certificate, a certificate of next of kin (from the relevant Municipality), a family status certificate, the published will and, where required, the court decision declaring it valid, the property's title deeds, an ENFIA (property tax) certificate for recent years, and a Land Registry extract. Additional documents (a topographical survey, an engineer's certificate, a tax clearance certificate for the deceased, and so on) may be requested depending on the specific case.
Inheritance contracts taking effect on death — the new institution
Law 5303/2026 introduces, for the first time, the institution of an inheritance contract taking effect on death: a contract entered into during the future deceased's lifetime with their heirs. It is executed by notarial deed in the presence of witnesses, is binding — it cannot be unilaterally revoked — and is published after death and registered with the Land Registry. If the person who made the contract later disposes of property gratuitously in breach of it during their lifetime, the other party to the contract can seek to have that transaction set aside.
Because the forced heirship share no longer creates co-ownership in specific assets, an inheritance contract can ensure a particular property passes intact to a specific heir, significantly reducing the risk of disputes with other children or protected heirs blocking a future sale.
A related new institution is the waiver of future inheritance rights, allowing a future heir to renounce in advance, usually in exchange for a lifetime gift of property from the parent.
Terra Property's practical perspective: "An inheritance contract opens the door to planning succession long before death actually occurs. For families with several properties and several future heirs, this means avoiding decades of shared ownership, blocked transactions, and uncertainty over how to use the property."
Partition agreements between co-heirs
A partition agreement deals with the division of an estate after death, among heirs who have already become co-owners. Law 5303/2026 simplifies the process by allowing a single deed that covers both acceptance and partition at once.
Example: three siblings inherit an apartment (€250,000) and a plot of land (€80,000). Instead of a partition lawsuit, they can use a single notarial deed to accept and divide the estate: one sibling takes the apartment, the other two take the land plus a cash balancing payment. The agreement is registered with the Land Registry and takes effect retroactively from the date of death.
💡 Tip: The new partition agreement can also be used for older cases of shared ownership (death before 16.9.2026), as long as no partition lawsuit has already been filed.
Notarial deed and registration with the Land Registry
Completing the acceptance of inherited real estate involves: filing the inheritance tax return and obtaining clearance from the tax authority, drawing up the acceptance deed before a notary, and registering it with the relevant Land Registry office (Κτηματολόγιο).
⚠️ For a sale: registration with the Land Registry is a necessary precondition. Without it, the heir does not appear as the registered owner, and the transfer cannot be completed.
⚠️ For renting out the property: leasing is considered an act of management and does not formally require completed acceptance first. However, collecting rent from an inherited property before formally accepting it can count as implicit acceptance, with the consequences that follow. Consult a lawyer before renting out a property you haven't yet decided whether to accept or renounce.
Updating your property tax declaration (E9) and ENFIA after inheriting
Heirs are required to update their E9 property declaration through myAADE. For inherited property, the deadline is the last business day of the month following the expiry of the renunciation period.
ENFIA (the annual property tax) is calculated based on the property rights that exist on January 1st of each year, as they should be reflected in the E9 declaration. In inheritance cases, the tax liability doesn't depend on when the notarial acceptance deed happens to be signed. Heirs need to update their E9 promptly, in line with the renunciation deadline, so the inherited property is correctly reflected in the next ENFIA calculation.
Unauthorized constructions, titles, and zoning issues
The existence of zoning or building violations doesn't prevent acceptance of the inheritance itself, but it can create a serious obstacle to a later sale, gift, lifetime transfer, or other transaction involving the property. Before any such use of the property, an engineer's review is needed to check the building permit and existing structures, any prior lawful regularizations under earlier laws, and whether new regularization is required under the currently applicable Law 4495/2017.
Any fines or other liabilities already assessed against the property need to be checked separately, as part of the estate's liabilities.
When can an inherited property be sold or rented out
Before a transfer, you typically need: a signed notarial acceptance deed registered with the Land Registry, the required inheritance tax certificate with the relevant tax conditions met, an updated E9 declaration, updated ENFIA status, any zoning issues checked and resolved where necessary, and a legal check of Land Registry records for mortgages, pre-notations, seizures, or third-party claims.
If co-heirs don't agree, a sale isn't possible without everyone's consent. The new partition agreement is often the fastest way to resolve that.
If you're considering a lifetime transfer of your own property instead of waiting for it to pass through inheritance, see our complete guide to parental property gifts in Greece 2026 — with a tax-free threshold reaching €800,000, it's often the more tax-efficient option.
⚠️ Note: This article is for informational purposes only and does not constitute legal or tax advice. For any inheritance matter, consult a lawyer and a tax advisor.