Inheritance of Property in Greece for Residents Abroad: How Ownership Is Transferred After Death

The inheritance of real estate in Greece can appear complex, especially for those residing abroad. Greek expatriates, EU citizens or third-country nationals who inherit assets in Greece face legal procedures, tax obligations and bureaucracy that require careful handling. In this article we analyze in depth what applies and what steps are required, so that an heir living outside Greece may transfer to his/her name the property to which he/she is entitled due to death, with the least possible inconvenience.

Inheritance rights for Greeks abroad and foreign nationals

Everyone, whether Greek citizens living abroad or foreigners (EU citizens or third-country nationals), has the right to inherit real estate and other assets in Greece. Greek nationality is not required in order to acquire ownership through inheritance: Greek law allows foreign nationals to inherit, own and transfer real property in Greece, provided that they follow the lawful procedure and fulfil the relevant tax obligations. In practical terms this means that heirs who reside abroad must obtain a Greek Tax Identification Number (ΑΦΜ) and submit an inheritance tax declaration, paying any taxes due for the assets located in Greece.

Will and intestate succession

A decisive role in the inheritance procedure is played by the existence of a will. There are two main modes of succession under Greek law:

• Intestate succession (without a will): if there is no valid will, the estate is divided among the closest relatives according to the order of intestate succession set out in the Civil Code. First in line are the spouse and children, followed by parents and siblings along with the surviving spouse, then grandparents and other ascendants, and finally the State if there are no relatives.
• Testamentary succession: if there is a valid will, the estate is distributed according to the testator’s wishes as expressed in the will.

Where the deceased had made a will, it must be located and officially published, with an application usually submitted by the lawyer of the relatives together with the death certificate. The court issues a certificate of publication or non-existence of a will, confirming whether there is a deposited/published will of the deceased. At the same time, the certificate of close relatives is obtained from the Municipality, naming the legal heirs under intestacy. These documents are necessary for the procedure to proceed.

If there is a foreign will (i.e. the deceased had drafted a will in another country), its lawful recognition in Greece is required. In any case, the existence of a will will determine who the heirs are and which share each of them receives.

It should also be noted that Greek inheritance law includes the concept of the “forced share”. Spouses, children and parents cannot be completely excluded from the inheritance by will – they are entitled to a minimum share regardless of the content of the will, except for exceptional cases where the testator had a serious ground to disinherit them. This means that even a foreign national inheriting property in Greece may have to respect forced share rights of the testator’s relatives, according to Greek law, if Greek law applies.

Acceptance of inheritance and transfer of real estate

For the property to pass into the heir’s name, the mere existence of a will or family relationship is not enough – an official acceptance of inheritance and registration/recording thereof is required. Especially when the inheritance includes real estate in Greece, the heir must take specific steps so that the property is lawfully transferred from the deceased to him/her. Below we summarize the basic steps of the acceptance procedure:

1. Issuance of the death certificate: first step is the issuance of the official death certificate from the relevant Registry Office. This document certifies the death and is used throughout the following steps.
2. Search for a will and certificates: as mentioned, it must be determined whether a will exists and the lawyer must then carry out all lawful actions for its publication and issue the required certificates. In parallel, the certificate of close relatives is obtained from the Municipality of the deceased, which will be needed especially if there is no will (to prove who the legal heirs are).
3. Compilation of the estate information follows the collection of all necessary documents relating to the assets of the deceased. The lawyer of the heir will usually seek the relevant documentation, such as titles of ownership of the real estate (contracts, land registry records), any information on bank accounts or other assets (e.g. vehicles), as well as the E9 property statement of the deceased. This stage ensures that the heir knows precisely the assets – and possibly liabilities (debts) – included in the estate.
4. Obtaining a Greek Tax Identification Number (ΑΦΜ) and tax representation: if the heir does not already have a Greek ΑΦΜ, a Tax Identification Number must be issued in his/her name in order to acquire property in Greece. Residents abroad usually appoint a tax representative in Greece (contact person with the Tax Authority). The existence of an ΑΦΜ is necessary for all tax filings (inheritance tax, registration of property etc.).
5. Submission of inheritance tax declaration: before the completion of the acceptance, the beneficiaries must submit to the competent Tax Office a declaration of inheritance tax, listing the assets inherited and calculating the corresponding tax. The deadline for filing this declaration is nine (9) months from the date of death (or publication of the will) for residents of Greece, and is extended to twelve (12) months for residents abroad. If needed, an extension of a few months may be granted by the Tax Office.
6. Drafting and signing of the deed of acceptance of inheritance: this is the most critical step, where the heir officially declares that he/she accepts the inheritance (entire assets and liabilities). Traditionally, acceptance was made through a notarial deed: the heir (or his/her attorney-in-fact) signs before a notary a deed of acceptance detailing the assets and shares. However, with a recent legislative amendment, acceptance can also be completed through a lawyer directly before the Court without a notary. According to the amendment of Article 812 of the Code of Civil Procedure, heirs can now declare their acceptance by submitting a declaration to the Court Registry through their attorney-at-law, instead of a notary. In any case – either through notary or lawyer – the result is the issuance of an official acceptance deed establishing that the property passes to the heir. Acceptance concerns the estate as a whole (one cannot accept only the assets and leave the debts – one either accepts or renounces entirely). If the estate has substantial debts, there is the option of acceptance with the benefit of inventory (the heir limits his/her liability to the value of the estate), but this procedure is more complex and also requires timely declaration in Court.
7. Registration at the Land Registry: after the acceptance deed is completed, the final step is its registration at the competent Land Registry of the area where the property is located. This means that the acceptance is recorded in the official books, so that the property file is updated with the name of the new owner (heir). Only after registration is the heir considered to have fully acquired ownership. Registration fees apply. If there are multiple co-heirs, the undivided shares of each are recorded.

Timewise, the entire procedure may take from a few months to over a year, depending on complexity. In simple cases (e.g. one heir, all documents available, no disputes) the transfer may be completed in 4-8 months. If multiple heirs are involved, documents are missing or delays occur (e.g. late tax filings, need for court action in case of disputes), it is not uncommon for the matter to take more than a year.
What happens if acceptance is not completed? By law, there is no deadline for the acceptance itself (it may be delayed for years). However, if the heir does not wish to accept the estate (e.g. due to debts) a formal renunciation must be declared within a strict time limit – 4 months if residing in Greece or 12 months if residing abroad, from the moment the heir became aware of the succession (usually the death or publication of will). If that deadline passes without action, the heir is deemed to have tacitly accepted the inheritance. Also, if acceptance/registration has not taken place, the heir indeed is entitled to the ownership but cannot fully utilize it (e.g. cannot sell). It is therefore in the heir’s interest to complete the procedure in order to consolidate his/her rights and avoid problems (e.g. penalties, claims from third parties or co-heirs).

Execution from abroad by Power of Attorney

A key concern for heirs who are outside Greece is how to carry out all these actions without having to be physically present in the country. Greek law provides the solution through a Power of Attorney. The heir may grant a special Power of Attorney to a trusted person in Greece – usually a lawyer – so that he/she may act in his/her name for all steps of the acceptance. In practice, because completing a succession file may require months and many actions before courts, tax offices, notaries, municipalities, banks etc., it is practically impossible for a resident abroad to do everything personally. The Power of Attorney allows the appointed attorney-in-fact (e.g. lawyer) to carry out all necessary acts on behalf of the heir, ensuring that the inheritance is declared and the property lawfully passes to him/her.

How is a Power of Attorney drafted abroad? Through the locally competent Greek Consulate. Consular authorities can draft a notarial Power of Attorney on your behalf. The document is issued directly in Greek and is valid without any further formalities.

The Power of Attorney must specify clearly all actions the attorney-in-fact is authorized to perform. For inheritance matters, this usually includes: filing tax declarations (inheritance tax, E9 declarations), signing the deed of acceptance of inheritance, representation before Court or notary, submitting applications for certificates, and registration at the Land Registry. The heir can, if desired, include in the same Power of Attorney provisions for a future sale or utilization of the property. For example, if he/she intends to sell the inherited property immediately, he/she may grant now the authorization to the lawyer to also sign a sale contract after completion of acceptance, avoiding the need for a new Power of Attorney later. If however the heir is not certain of his/her intentions (e.g. may want first to decide whether to keep or sell the property), he/she may initially limit the Power of Attorney only to the acceptance actions and provide a separate Power of Attorney later for anything else needed.

In short, the ability to act through a Power of Attorney is invaluable for residents abroad. The entire procedure – from the beginning to registration – may be completed without the heir travelling to Greece at all. Professionals in Greece may act as your representatives and execute all necessary steps, updating you remotely. This provides great convenience to families scattered across various countries, as the procedure may be coordinated without all heirs having to be physically present.

Use of lawyer and professional support

The involvement of an experienced inheritance lawyer is considered almost essential in such cases. Greek inheritance law has particularities, and the procedure includes many stages, deadlines and documents – especially when the heir is far away, the difficulties increase (language barriers, different legal systems, need for remote coordination). A specialised lawyer undertakes to guide and represent you, offering multiple advantages:

• Coordination and advice: the lawyer will provide an overall picture of the case, check which assets and possible debts are included, and advise you whether acceptance is beneficial or not (e.g. in case of large debts, they may recommend renunciation or acceptance with the benefit of inventory). With his/her experience, the lawyer will highlight critical issues that may not be apparent to a layperson.
• Handling procedural actions: a lawyer may undertake to collect all necessary documents (certificates, titles etc.), file declarations at the Tax Office, draft pleadings or notarial instruments and generally carry out the bureaucracy. Importantly, with recent regulations, the lawyer may proceed with the completion of acceptance without your presence or a notary, by submitting the acceptance directly at court. This drastically reduces the need for travel and saves time.
• Observance of deadlines and legal protection: the deadlines (both for renunciation and for tax declarations) are strict. A reliable professional will ensure that no time limit is missed – for example, will ensure timely submission of the inheritance tax declaration and will inform you of the deadline for renunciation if you are considering it. In parallel, he/she will check the legality of each step, preventing errors that could cause problems in the future (e.g. incomplete documents that would delay registration).
• Representation and dispute resolution: in case disputes arise among co-heirs or other legal issues (e.g. contesting a will), your lawyer may represent you before Greek courts or mediate an out-of-court settlement. The presence of a specialist often prevents disputes from escalating, as all parties are properly informed about their rights and obligations.

Overall, appropriate legal support provides safety and clarity. With the guidance of an experienced legal advisor, interested parties may complete all necessary steps – from publication of will to final registration at the Land Registry – with confidence and without unnecessary stress. Timely and correct execution not only safeguards the heir’s rights, but also allows immediate utilization of the property without legal obstacles.

Contact us

If you are a resident abroad and have become heir of property in Greece, our firm can assist you in completing the process quickly and efficiently. We have expertise in inheritance cases for expatriates and foreign nationals, undertaking all steps from document collection and tax compliance to the final transfer and any subsequent actions (sale, lease etc.). Contact us today for a personal consultation regarding your case – we are at your disposal to explain the steps, answer your questions and ensure that your inheritance in Greece is settled in the best possible way.