Greek Law 5303/2026, published in the Government Gazette (Series A, No. 81/22.5.2026), introduces the most significant reform of Greek inheritance law since the Greek Civil Code came into force. Book Five of the Civil Code is replaced in its entirety, new legal institutions are introduced, and key rules governing wills, intestate succession, the forced share, estate debts and relations between co-heirs are revised.
The reform aims to adapt inheritance law to modern family and economic circumstances, strengthen heirs’ protection against unknown debts, and offer more options for planning in advance how a person’s estate will pass upon death.
When the New Inheritance Law Applies
Under the general rule in Article 41 of Law 5303/2026, the new rules on succession apply to the estates of persons who die on or after 16 September 2026.
Therefore, as a rule, the date of the deceased’s death determines which law applies:
For deaths occurring on or before 15 September 2026, the former inheritance law applies as a rule.
For deaths occurring on or after 16 September 2026, the new rules apply.
This rule is not absolute. The Law contains specific transitional provisions that must be considered separately in each case.
More specifically, where a will is made or revoked before the new law takes effect, the former regime continues to govern the form of the will and the testator’s capacity, even if the testator dies after 16 September 2026.
Conversely, a partition of an estate carried out after 16 September 2026 is governed by the new law even if the deceased died earlier, provided that an action for partition has not already been brought.
In addition, the third and fourth sentences of new Article 1763 of the Civil Code, concerning the conditions under which a published holographic will produces legal effects before being declared valid, have applied since the Law was published, i.e. from 22 May 2026, to holographic wills that had not been published by that date.
The date of death is therefore not always sufficient. The date on which the will was made and published, the stage reached in any partition proceedings and the Law’s specific transitional provisions must also be examined.
New Rights of the Surviving Spouse
Significant changes are introduced to the intestate succession rights of a surviving spouse.
Where the surviving spouse inherits alongside one child of the deceased, the spouse’s intestate share increases from one quarter to one third of the estate. Where there are two or more children, the spouse continues to receive one quarter. Where the spouse inherits alongside relatives in the second class of intestate heirs, the spouse receives one half of the estate.
If there are no relatives in the first or second class of intestate heirs, the surviving spouse is now entitled to the entire estate. As a result, grandparents and their descendants no longer inherit alongside the surviving spouse.
In addition to their share of the estate, the surviving spouse is entitled, subject to the statutory conditions, to exclusive and rent-free use for one year of the property that served as the couple’s principal residence.
The surviving spouse may also apply to the court to receive a usufruct over assets of the estate instead of their intestate share. This option must be exercised within the applicable statutory time limit, and whether the application is granted is a matter for the court.
The provisions governing a spouse’s inheritance rights apply correspondingly to partners in a registered civil partnership, in accordance with the relevant special legislation.
Protection for an Unmarried Cohabiting Partner
For the first time, special inheritance protection is granted to a person who lived with the deceased in an unmarried partnership, without either marriage or a registered civil partnership.
If there is no surviving spouse, this person may, subject to the statutory conditions, receive the household effects forming the statutory preferential entitlement known in Greek law as the “exaireton” and use the shared principal residence rent-free for one year.
As a rule, this protection requires stable cohabitation during the last three years before death. This time requirement does not apply where the couple had children together.
If there is neither a surviving spouse nor any relative entitled to inherit, the unmarried cohabiting partner may become the intestate heir to the entire estate. However, the partner must apply and obtain a court ruling confirming that the statutory conditions are met within the period prescribed by law.
The inheritance rights of an unmarried cohabiting partner should therefore not be treated as automatic; the applicable conditions must first be examined and confirmed by the court.
Statutory Legacy for a Person Who Provided Care
The new Law creates a statutory legacy in favour of a person who provided substantial care to the deceased without remuneration.
To qualify, the care must have been provided for at least six months during the three years preceding the death, and the carer must not have been discharging a corresponding statutory duty of care.
This does not make the beneficiary an heir. Instead, the beneficiary acquires a claim under a legacy, normally for a sum of money. Its value is determined by factors such as the nature and duration of the care and the extent of the deceased’s needs that were met. Where the circumstances so warrant, the court may order the transfer of an estate asset of equivalent value instead of a monetary payment.
The testator may expressly exclude this legacy in a will.
Introduction of Succession Agreements
One of the most important innovations is the introduction of binding agreements as to succession, effective upon death.
Until now, a person could determine how their estate would pass upon death primarily by making a will, which was generally freely revocable. Under the new regime, a person may, through a notarial agreement executed with all parties appearing in person, institute an heir, create a legacy, a fideicommissary substitution or a testamentary charge and, within the limits of the applicable rules of private international law, choose the law governing their succession.
The essential difference from a will lies in the binding nature of the agreement. Its core contractual provisions cannot be revoked unilaterally; they may be amended or terminated only by a subsequent agreement between the same parties, subject to the specific exceptions laid down by law.
Agreements as to succession may be concluded from 16 September 2026.
Renunciation of Future Inheritance Rights
The new Law also allows parties to enter into an advance agreement renouncing future inheritance rights.
The renunciation may cover all or part of a person’s rights in the other party’s estate and may be agreed with or without consideration. It may also be limited solely to a claim to the forced share.
The agreement must be executed by the parties in person before a notary and may not be made subject to a condition or time limit. In case of doubt, the effects of the renunciation also extend to the descendants of the person making it.
This new option may prove particularly important in structuring family and business assets. It must, however, be used with particular caution because of its serious and long-term consequences.
The Forced Share Becomes a Monetary Claim
Under the former law, a person entitled to a forced share participated in the estate as an heir to the extent of that forced share.
Under the new regime, the forced share becomes a monetary claim against the heir. The claim continues to equal one half of the value of the beneficiary’s intestate share, but the beneficiary no longer automatically acquires co-ownership of estate assets.
This change is intended, among other things, to prevent the fragmentation of real estate, businesses and other productive assets.
Where the circumstances so warrant, the court may still order, instead of monetary payment, the transfer in kind of a share or asset corresponding to the forced share.
The new Law also introduces new rules on the calculation of the forced share, the applicable limitation periods, its supplementation and deprivation, as well as on gratuitous transfers made before death.
Heirs’ Liability for Estate Debts Is Limited
A particularly important change is the reversal of the rule that has until now governed the liability of an heir who accepts an estate without reservation.
Under the former law, an heir who accepted the estate outright was liable for its debts out of the heir’s own assets, unless the estate had been accepted within the applicable time limit subject to the benefit of inventory.
Under new Article 1892 of the Civil Code, an heir is not, as a rule, liable for the estate’s obligations out of their personal assets. However, the heir may file a declaration with the registrar of the court having jurisdiction over the estate stating that the heir will administer and dispose of the estate freely, in which case the heir also assumes personal liability for its obligations.
Limiting liability does not mean that estate debts are extinguished or that the heir may freely dispose of estate assets without first making provision for the satisfaction of creditors.
The protection of the heir’s personal assets is not unconditional. The heir may incur personal liability if they dispose of estate assets in breach of statutory restrictions, if the estate’s value is reduced through their fault, or if they fail to observe the statutory order of priority for satisfying estate creditors.
At the same time, the procedure for court-supervised liquidation is strengthened. Liquidation may be requested by any person with a legal interest. Once the court decision ordering liquidation has been published, the estate’s rights and obligations are automatically separated from the heir’s personal assets and form a distinct pool administered by a liquidator.
Changes Affecting Wills
The new Law also reforms the rules governing the making and publication of wills and the point at which they produce legal effects.
Among other changes, a person aged 16 or over may in principle make a will. Since a minor cannot make a holographic or secret will, this right is in practice exercised by making a public (notarial) will before a notary.
A specific restriction is also introduced for holographic wills made by persons receiving care from healthcare or social care providers. The restriction applies to wills made both during the period of care and within three months after the care has ended for any reason.
A holographic will is invalid to the extent that it appoints as heirs any legal or natural persons connected with the care provider, as well as certain relatives or partners of those persons, unless they are persons who would qualify as intestate heirs.
The conditions under which a published holographic will produces legal effects before being declared valid are also redefined, while the rules governing emergency wills in cases of imminent danger of death are consolidated and modernised.
New Rules on the Partition of Estates
Each co-heir continues to have the right to seek partition of the estate at any time. Under the new law, however, a testator may no longer prohibit partition.
An agreement between the co-heirs partitioning all or part of the estate also operates as an acceptance of the inheritance by the parties. Where agreement exists, acceptance and partition can therefore be combined in a single instrument.
If an estate asset cannot practicably be divided in kind or such division would be economically disadvantageous, the court may, on the application of a co-heir, award to that co-heir the share held by another co-heir in the asset, against payment of an amount equal to its market value. If more than one co-heir seeks the same asset, the court will take into account, among other factors, each person’s ability to make beneficial use of it.
The court’s power to award the family home to the surviving spouse is also expanded and, subject to conditions, extends to another person who lived with the deceased and is entitled to inherit.
The Importance of Timely Estate Planning
Law 5303/2026 does not merely introduce isolated amendments; it changes the overall logic of Greek inheritance law.
The introduction of binding agreements as to succession, the ability to renounce future rights in advance, the conversion of the forced share into a monetary claim and the limitation of liability for estate debts create new opportunities, as well as new issues requiring careful planning.
Particularly during the transitional period, the correct treatment of each case requires an examination not only of the date of death but also of the date and type of any will, the existence of any agreement as to succession, the stage reached in the partition process, any debts and the deceased’s family relationships.
For this reason, before making or revoking a will, entering into an agreement as to succession, accepting or renouncing an inheritance, or carrying out a partition, an individual legal assessment of the specific circumstances of the case is necessary.
This article is provided for general information only and does not constitute legal advice. Each case requires an individual assessment based on its particular facts and the legal framework in force. For specialist advice, please contact our law firm.
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