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If you live abroad and inherit a house or land in Greece, you generally have one year to decide whether to renounce the inheritance and one year to file the Greek inheritance tax return. After that you accept the inheritance before a notary and register it in the Hellenic Cadastre, and only then can you sell or divide the property. Most of the steps can be done from abroad through a power of attorney.
Last verified: 28 October 2026Inheriting Greek property from abroad follows a fixed order: death record, will or intestacy, a decision to keep or renounce, the tax return, notarial acceptance and registration. Each step has its own deadline or condition.
| Step | Deadline or condition | Rule |
|---|---|---|
| Record the death in Greece (Greek citizens) | Through the consulate or the Special Civil Registry of Athens | Law 344/1976 |
| Publish any will | Without culpable delay once the death is known | Civil Code, Art. 1759 |
| Renounce, or let the deadline pass | 4 months, or 1 year with a foreign link | Civil Code, Art. 1845 |
| File the inheritance tax return | 9 months, or 1 year with a foreign link | Property Tax Code, Art. 85 |
| Pay the tax | 12 two-monthly instalments, or one payment with 5% off | AADE |
| Notarial acceptance and registration | Required before ownership can pass on | Civil Code, Arts. 1193, 1195, 1198 |
| Property declaration (E9) | 31 January, or the last working day of the month after the renunciation period ends, if later | AADE |
All the rules on this page are in force. The reformed inheritance law (Law 5303/2026) applies to deaths from 16 September 2026; the previous Civil Code text still governs earlier deaths, with some transitional exceptions.
If the deceased was a Greek citizen who died abroad, the foreign death certificate is registered in Greece. Since 1 January 2022 this is done mainly through the competent Greek consulate, and in some cases at the Special Civil Registry of Athens (Eidiko Lixiarcheio).
According to the government’s procedures register (mitos.gov.gr), the Special Civil Registry of Athens needs:
The service is free. The closest relatives, people who lived with the deceased and anyone present at the death are the ones who must declare it. AADE’s myPROPERTY guide also requires the death to be recorded in the tax registry before heirs file the inheritance tax return online.
If there is a will, it must be published before it takes effect for the heirs. If there is none, the Civil Code decides who inherits, starting with the children and the surviving spouse.
For deaths from 16 September 2026, a notary who holds a will must publish it on the notaries’ electronic Wills Registry (Mitroo Diathikon) without culpable delay once they learn of the death. Anyone holding a handwritten will must take it to a notary for publication (Civil Code, Art. 1759). For heirs under a will, the renunciation and tax deadlines do not start before the will is published.
Under the reformed Civil Code, descendants inherit first and children take equal shares (Art. 1808). The surviving spouse inherits alongside them (Art. 1810):
The spouse may also use the couple’s main home free of charge for one year after the death. These shares apply to deaths from 16 September 2026; for earlier deaths, check the previous rules with a lawyer.
For deaths from 17 August 2015, the EU Succession Regulation (650/2012) applies the law of the deceased’s habitual residence, unless they chose the law of their nationality (Arts. 21–22). Registering rights in Greek property still follows Greek law (Art. 1(2)(l)). Inside the EU, heirs can prove their status with a European Certificate of Succession (Arts. 62–63). Denmark and Ireland are not bound by the Regulation. Confirm how this applies to you with a Greek lawyer or accountant.
An heir can renounce within 4 months, or within 1 year if the deceased’s last residence was abroad or the heir lived abroad when the period started. If the deadline passes without renunciation, the inheritance is treated as accepted.
Article 1845 of the Civil Code starts the clock when the heir learns of the inheritance and the reason they are called to it. Under a will, it does not start before the will is published. The period is suspended for the same reasons as the limitation period.
For deaths from 16 September 2026, an heir is not liable with their own assets for the estate’s debts. That protection is lost if the heir declares to the court clerk that they will manage and dispose of the estate freely, or in the cases listed in Article 1895 (Art. 1892). See what the reform changes for property heirs.
Greek inheritance tax applies to all property in Greece, wherever the deceased or the heirs live. Heirs who lived abroad at the time of death, or whose relative died abroad, have one year to file; otherwise the deadline is nine months.
Article 85 of the Property Tax Code (ratified by Law 5219/2025, Government Gazette A’ 130/18.07.2025) sets the deadlines, which AADE also lists for residents abroad:
The period runs from the death for heirs without a will and from publication of the will for heirs under a will. If the heir takes possession of the assets within the first nine months, Article 85 shortens the one-year period to nine months from taking possession. The Property Tax Code has applied since 18 July 2025 and replaced the earlier inheritance tax code (Law 2961/2001, Art. 62), which set the same periods; AADE’s page for residents abroad still cites the earlier code.
The competent tax office (DOY) is the one for the deceased’s last residence in Greece. If the deceased lived abroad, it is the Tax Office for Non-Residents and Alternative Taxation of Residents (DOY Katoikon Exoterikou), according to AADE.
Returns are filed online through AADE’s myPROPERTY application, or on paper through the “My Requests” service, by registered post or courier. AADE’s myPROPERTY guide describes the usual route:
Heirs fall into three categories. Category A covers the spouse or civil partner, children, grandchildren and parents; Category B includes siblings, nephews and nieces; Category C is everyone else. Each category has its own scale. The spouse or civil partner and minor children each have a €400,000 tax-free amount (the spouse after at least five years of marriage or partnership). The rates, a worked example and gift rules are in our guide to inheritance and gift tax for owners abroad.
The heir acquires the inheritance automatically at the death, but ownership of Greek property does not pass on until the acceptance is registered. Acceptance is made by public document, usually a notarial deed, and registered in the Hellenic Cadastre.
Notaries are unsalaried public officials. Their fees and the Cadastre’s registration fees are set by official scales; see the costs of buying for how those scales work.
The probate court issues, on the heir’s application, a certificate of the heir’s right and share (Civil Code, Art. 1923). It can be registered in place of a notarial acceptance. For deaths before 16 September 2026, certificates must also list the forced heirs (Law 5303/2026, Art. 33(5)).
When several heirs inherit one house, they become co-owners in undivided shares. Any co-owner can ask at any time to end the co-ownership, by agreement or through the court.
From 16 September 2026, the new law governs the distribution of an estate even if the death was earlier, provided no partition action had been filed (Law 5303/2026, Art. 33(4)). For deaths from 16 September 2026, a disinherited child’s forced share is a cash claim against the heir, worth half the value of the intestate share (Civil Code, Art. 1820). Confirm how this applies to you with a Greek lawyer or accountant.
You can sell once the acceptance is registered in your name. The sale then follows the normal rules for any Greek property sale, including the licensed engineer’s checks.
Heirs must add inherited property to their property declaration (E9), and from then on pay the annual property tax (ENFIA). Non-residents have the same E9 obligation as residents, according to AADE.
The general E9 deadline is 31 January of the year after a change. For inherited property, if the renunciation period has not ended by 31 January, the E9 is due by the last working day of the month after it ends, according to AADE. The rule is in Article 2(8) of the Property Tax Code, as amended by Law 5313/2026 (Art. 128).
ENFIA is calculated each year on the property held in Greece on 1 January, based on the E9. It can be paid in up to 10 monthly instalments. See ENFIA for owners abroad and Greek property taxes for owners abroad.
Many inherited village houses were never registered or appear in the Cadastre under the wrong name or as “unknown owner”. These need a correction before the heirs can accept, register or sell.
Other corrections of first registrations follow their own procedure under the Cadastre law (Law 2664/1998). Confirm how this applies to you with a Greek lawyer or accountant.
Most steps can be done without travelling, through a power of attorney given to a Greek lawyer or a relative. The power of attorney can be signed at a Greek consulate.
Work through these in order. The renunciation and tax deadlines run in parallel, so start early.
Register the death in Greece if the deceased was a Greek citizen, get a Greek tax number (AFM) and decide within the renunciation period whether to keep the inheritance. Then file the inheritance tax return, accept the inheritance before a notary and register the acceptance in the Hellenic Cadastre. Only then can you sell or divide the house.
Yes, on property in Greece. Greek inheritance tax applies to all property located in Greece, whoever owns it and wherever the heirs live, according to AADE. Greece and the United States have an inheritance tax treaty. Close family pay far less than other heirs.
One year if the heir lived abroad at the time of death or the deceased died abroad, and nine months otherwise. The period runs from the death, or from publication of the will for heirs under a will.
One year if the deceased’s last residence was abroad or you lived abroad when the period started; otherwise four months. The period starts when you learn of the inheritance. After it passes, the inheritance is treated as accepted.
Usually not. You can give a power of attorney at a Greek consulate to a lawyer or relative in Greece, who signs the notarial acceptance for you. Renouncing through someone else needs a special power of attorney made as a notarial document.
Any co-owner can ask at any time to end the co-ownership. If all agree, they can divide the property, buy each other out or sell. If not, any co-owner can ask the court for judicial partition.
