Complete Real Estate Inheritance Procedure in Greece

Published on April 23, 2026 and written by Cyril Jarnias

Real Estate Succession in Greece

Real estate succession in Greece is a complex process, often shrouded in mystery for the uninitiated, yet crucial for anyone who owns or inherits property in this country of enchanting landscapes and unparalleled cultural richness.

With its specific regulations, influenced by a legal framework that is both modern and rooted in millennia-old traditions, managing an estate can present unique challenges.

Understanding the essential steps to follow, from administrative formalities to tax implications, is indispensable for navigating this legal labyrinth smoothly.

This article aims to shed light on the key aspects of real estate succession in Greece, offering property owners and heirs all the necessary information to effectively protect their interests.

Anticipating Cross-Border Transfer in Greece

Cross-border real estate successions in Greece require rigorous anticipation, both legally and fiscally. Here are the key elements to consider:

Implications of Greek and European Laws

• EU Regulation No. 650/2012 applies to all successions opened since August 2015 involving a link with an EU member state (except Denmark, Ireland, and the United Kingdom).
• By default, the applicable law is that of the country of the deceased’s habitual residence at the time of death.
• It is possible to opt for the national law of the deceased (that of their nationality), which can simplify certain situations for non-residents owning property in Greece.
• In the absence of such an option, the Greek real estate succession will be subject to Greek civil law.

Steps to Ensure Compliant Transfer

• Draft an international or localized will specifying the choice of applicable law.
• Appoint a local legal representative (lawyer or notary) to handle administrative and legal procedures with Greek authorities.
• Have any foreign will recognized through a probate procedure before Greek courts; the document must be officially translated and apostilled if necessary.
• Obtain a European Certificate of Succession to facilitate the recognition of inheritance rights in all relevant member states.

Tax Specifics Associated with International Successions

Aspect	Detail
Inheritance Tax	Progressive based on family relationship; rates generally ranging from 1% to 40%.
Exemptions	For surviving spouse/children up to certain thresholds.
Bilateral Treaty	Few in number; verification necessary depending on the deceased’s country of origin.
Taxable Assets	All assets located in Greece are taxable in this country.

Recommendations to Avoid Cross-Border Disputes

• Prioritize drafting a will compliant with BOTH Greek and international standards (clarity on the choice of law).
• Regularly check the alignment between the chosen legislation and changes in assets/family situation.
• Involve specialized notaries or bilingual tax lawyers with international experience as early as possible.

Available Resources in Greece

Institutions & professionals that can assist:

• Greek notaries specialized in private international law
• Experienced tax lawyers in international wealth management
• Local notarial chambers
• The Hellenic Bar Association, often with a dedicated service for international succession matters

Key Takeaway:

Anticipating each step, clarifying your wishes in writing through a suitable will, and appointing competent local contacts—these are all essential actions to securely establish your cross-border real estate transfer in Greece.

Understanding Inheritance Rights for Foreigners in Greece

Inheritance rights in Greece are governed by a set of rules that apply to both Greek citizens and foreigners. However, certain specifics and international conventions can influence the situation of foreign heirs.

Main Applicable Rules

• The law applicable to the succession is primarily determined by the nationality of the deceased. However, since the entry into force of Regulation (EU) 650/2012, a person can choose that their succession be governed by the law of their country of nationality instead of the country where they habitually reside.
• If no choice is made, the law of the country where the deceased habitually resided applies.
• Protected heirs (close relatives such as the surviving spouse and children) generally cannot be excluded from the succession under Greek law.

Differences Between Foreigners and Greek Citizens

Key Point	Greek Citizen	Foreigner
Applicable Law	Greek Law	Possible national law or Greek law
Choice Possible	Not relevant	Can opt for their national law
Administrative Procedure	Identical	Identical

The main difference for foreigners is therefore the possibility offered by the European regulation to explicitly opt for their own national legislation.

Tax Implications for Foreign Heirs

• Inheritance tax in Greece is relatively low: between 0% and 5% depending on the degree of kinship with the deceased.
• A special exemption of up to €400,000 exists for the surviving spouse (after five years of marriage) and minor children.
• The tax base used is not the market value but an administratively set “objective value,” often lower than the commercial value of real estate.

Necessary Administrative Steps

1. Obtain a Greek tax number (“AFM”) for each foreign heir.
2. Provide:
   • Official deed or certificate confirming the death,
   • Certificate of inheritance established in the deceased’s state with an apostille,
   • Official translation of documents into Greek,
   • Other documents required by the local notary.
3. Appear before a notary in Greece to establish the deed of acceptance of inheritance.
4. File an inheritance declaration with the tax authorities so the tax administration can calculate any taxes due on the real estate inheritance located in Greece.

Deadlines to Respect

The inheritance declaration must be filed within a legal deadline that varies depending on the case, but it is recommended to complete all procedures within six months of the death when all assets are located on Greek territory; this deadline can extend up to twelve months if all concerned parties reside outside Greece.

International Conventions Influencing These Rights

EU Regulation (EU) No. 650/2012 allows European nationals owning property in Greece:

• To expressly choose that their succession be subject to their national legislation;
• Or, if no option has been made, for the law of their last habitual residence to apply automatically;

This significantly simplifies the cross-border organization of successions within the European Union.

Common Concrete Examples Encountered

A French national owning a secondary home dies without having made their choice known: if their habitual residence was still registered in France at the time of death, then French legislation will generally apply, even concerning their assets located on Greek soil; otherwise, it could potentially be Greek law if their main residence had been officially transferred before their death.

A German family collectively inherits a property purchased several years ago during an extended stay: each person must obtain an AFM tax number and then provide the local notary with all certified translated proofs of their relationship with the deceased before any effective transfer can occur—otherwise, no cadastral change can be made, nor can any authentic deed be drawn up before the competent local notary.

In all cases involving several different European jurisdictions, it is recommended for both heirs and owners anticipating their future estate transfer to clearly organize their legal choice via a compliant will in order to avoid any subsequent conflict regarding the effective distribution or differentiated payment of related taxes.

The Role of the Notary in an International Succession

The notary plays a fundamental role as an intermediary in an international succession in Greece, guaranteeing legal security and compliance at every stage of the probate process. Their mission consists of:

• Facilitating the application of private international law: When a deceased person or heirs have ties to multiple countries, the notary must identify the law applicable to the succession, taking into account, among other things, the nationality and habitual residence of the deceased. For example, under Greek private international law, the estate is generally subject to the legislation of the deceased’s last country of nationality. This analysis conditions all subsequent steps and requires in-depth expertise to avoid any conflict of laws.
• Verifying and validating necessary official documents: The notary ensures that all documents (foreign wills, civil status records, European Certificates of Succession) comply with Greek requirements. They also arrange for their legalization or apostille if needed so that they are admissible by local authorities.
• Coordinating between different professionals: In complex cross-border situations involving multiple jurisdictions (for example, if the heirs reside outside Greece or if the estate includes real estate located in different countries), they collaborate closely with their foreign counterparts to ensure mutual recognition of probate acts and facilitate the practical execution of decisions made.

The stages where their intervention is crucial include:

Key Stage	Essential Role of the Notary
Will Search	Notification to the competent court in case of a holographic or secret will
Legal Analysis	Determination of the applicable law under Greek private international law
Official Acceptance	Drafting and then signing before a notary of a deed of acceptance of inheritance
Land Registration	Transmission to the local/national office for final registration in the land registry
Tax Coordination	Calculation and declaration of tax duties due in Greece (or in France or another state)

Concrete Examples Where Their Expertise is Indispensable:

• In the case of heirs living outside Greece: setting up a power of attorney allowing a local representative (lawyer/notary) to act on their behalf.
• Cross-validation with a foreign notarial office regarding the existence/validity/implementation of the will.
• Simultaneous management of tax formalities in two states when required due to the absence of a bilateral treaty.

Notarial expertise thus guarantees:

• A smooth and secure transition between legal systems,
• Effective protection against any litigation risk,
• The rapid and compliant completion, according to local/international standards, of all formalities necessary for the legal transfer of real estate during an international succession.