Greece (GR)
Greece is a southeastern European republic and EU member state, birthplace of democracy, philosophy, and the Olympic Games, celebrated for its 6,000 sun-drenched islands, ancient ruins from the Acropolis to Delphi, vibrant Mediterranean cuisine, and a warm culture that draws expats, retirees, digital nomads, and Golden Visa investors from across the world.
Estate & Inheritance in Greece
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Greek inheritance law is governed by the Civil Code (Articles 1710–2035). Greece has forced heirship rules protecting certain close relatives. EU Succession Regulation No. 650/2012 (Brussels IV) applies — Greek residents can choose the law of their nationality for their estate via an explicit declaration in a will. Inheritance tax applies but is relatively modest for close family. Property-heavy estates require careful planning, especially for international families with assets in multiple countries.
Intestacy — What Happens Without a Will
If there is no will, Greek succession law (Succession Code) applies. The estate passes by priority class: (1) Descendants (children, grandchildren) and spouse; (2) Parents, siblings, and their descendants and spouse; (3) Grandparents and their descendants and spouse; (4) Great-grandparents; (5) State. The surviving spouse inherits 25% alongside children (or 50% if alongside other relatives). Partners in a civil union (σύμφωνο συμβίωσης — same or opposite sex) inherit on the same basis as a married spouse under Law 4356/2015.
Types of Valid Will
Holographic Will
Ιδιόγραφη ΔιαθήκηEntirely handwritten by the testator (not typed), with full name, date, and signature. The simplest and cheapest form of will — no witnesses or notary required.
Valid if handwritten in full (not a single typed word), signed, and dated. Best written in Greek. If written in a foreign language, it remains valid in Greece but may face challenges in proving authenticity.
Store in a safe place and register with the Hellenic Court of Notaries (can be lodged with a notary for safekeeping). Upon death, must be filed at the competent Justice of the Peace (Ειρηνοδικείο) for probate. Must be published (δημοσίευση) by the court for it to take effect.
Notarial Will
Συμβολαιογραφική Διαθήκη / Δημόσια ΔιαθήκηDrafted and certified by a Greek notary in the presence of witnesses. More secure and less prone to challenge. Recommended for significant estates and international cases.
Strongest form of Greek will — very difficult to challenge on formal grounds. Automatically registered in the national will registry.
Automatically registered with the Εθνικό Μητρώο Διαθηκών (National Will Registry) at the Hellenic Court of Notaries (Συμβολαιογραφική Ένωση). Does not require a separate probate filing process.
Mystic Will
Μυστική ΔιαθήκηA sealed document containing the testator's will, delivered to a notary in front of witnesses. The content is kept secret but the existence is known.
Rarely used in practice — requires complex formalities. Less common than notarial or holographic wills.
Used when the testator wants to keep the contents private even from the notary. Has strict formal requirements — any deviation voids the will.
Forced Heirship
Greek law provides compulsory share (νόμιμη μοίρα) protections for close heirs: children are entitled to a forced share of 50% of what they would have received under intestacy. Surviving spouse also has forced heirship rights. It is not possible to disinherit forced heirs except for specific serious grounds (αποκλήρωση) listed in the Civil Code. When making a Greek will, your freedom of disposition is limited to the remaining 50% not protected by forced heirship.
EU Succession Regulation (Brussels IV)
Under EU Succession Regulation No. 650/2012, EU residents' estates are generally governed by the law of the country of habitual residence at the time of death. For a British, American, or Australian expat dying in Greece, Greek law would normally apply by default. However, the expat can choose the law of their nationality (e.g. English, US state, or Australian law) by making an explicit choice of law in their will. This choice must be clearly stated: "I choose the law of [country] to govern the succession of my estate." Consult a cross-border estate lawyer for advice on whether this is beneficial.
Inheritance Tax
Greek inheritance tax rates depend on the relationship between the deceased and the heir (3 tax categories) and the value of the inheritance. Certain categories of heirs are fully exempt. Tax is calculated on the net value of the inherited assets after allowances.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Category A: Spouse, children, grandchildren, parents (direct line) | €150,000 tax-free per heir (spouse, children, parents); 1% on €150K–300K; 5% on €300K–600K; 10% above €600K | 0–10% graduated (very low effective rate for most family estates) |
| Category B: Siblings, grandparents, great-grandchildren, step-relatives, in-laws, aunts/uncles, nephews/nieces, cousins | €30,000 tax-free per heir | 5–20% graduated |
| Category C: All other persons (unrelated, friends, non-civil-partners) | €6,000 tax-free | 20–40% (graduated) |
The primary residence (κύρια κατοικία) of the deceased may qualify for additional tax exemptions if inherited by spouse or children who also use it as their primary residence and meet income/asset requirements. Life insurance payouts are generally exempt from inheritance tax in Greece. Property values for tax are assessed at the ENFIA (objective) value, not necessarily market value — this can be significantly lower, reducing the tax bill.
Cross-Border & Multi-Country Estates
For expats with assets in multiple countries: each country may claim the right to tax the inheritance of assets located within its territory. It is possible to have both Greek inheritance tax on Greek-located assets and inheritance/estate tax in your home country on worldwide assets. Very few countries have double taxation treaties covering inheritance — typically you must deal with each country's system separately. A cross-border estate lawyer (experienced in both Greek law and your home country's law) is essential for planning purposes.
Certificate of Inheritance
In Greece, the probate process results in the issuance of a Δήλωση Αποδοχής Κληρονομίας (Declaration of Acceptance of Inheritance) filed with the local tax office (DOY). For some purposes, a Πιστοποιητικό Κληρονόμων (Certificate of Heirs) issued by the local Registry Office or Registrar is also required. For EU cross-border inheritance, a European Certificate of Succession (ECS) can be issued under EU Regulation 650/2012 — applies to EU estates. The ECS is issued by the notary or court of the country handling the succession.
Will Registration
Notarial wills in Greece are automatically registered in the national will registry (Εθνικό Μητρώο Διαθηκών — part of the Hellenic Court of Notaries system). Holographic wills can be lodged with a notary for safekeeping and registered in the same registry. Upon death, the registry is searched and any registered will is forwarded to the competent Justice of the Peace for publication. Registration fee: approximately €50–100.
Living Will & Healthcare Power of Attorney
Advance directives (living wills — Ζωντανή Διαθήκη) regarding medical treatment are not yet formally legislated in Greece. However, a notarial declaration regarding medical wishes can be made. Greek medical ethics practice generally follows family wishes in end-of-life decisions. International living wills may be recognised in practice at private hospitals with international patient departments — consult a lawyer for current status.
Useful Links
Estate & Inheritance
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