Acceptance of Inheritance in Greece is an important legal procedure for heirs who wish to establish and exercise their inheritance rights, particularly when the estate includes real estate located in Greece.
An inheritance may include property, money, contractual rights and other assets, but it may also involve debts and other liabilities. Before proceeding, an heir should therefore determine the basis of succession, identify the estate and consider the legal and tax consequences.
The Law Office of Anna Deftereou in Athens provides legal assistance concerning inheritance matters for heirs residing in Greece and abroad.
For broader inheritance legal services, visit our Greek Inheritance Lawyer page.
What Is Acceptance of Inheritance in Greece?
Acceptance of Inheritance in Greece concerns the legal position of a person who has been called as an heir and accepts the inheritance that has devolved upon them.
The succession may arise under a valid will or according to the rules of intestate succession where no applicable will determines the inheritance.
The practical procedure depends on the assets involved and the circumstances of the estate.
Where Greek real estate forms part of the inheritance, a notarial deed of acceptance and the subsequent steps required for the inherited property are particularly important.
Acceptance should not be approached merely as an administrative formality. The estate can include both rights and obligations, so the heir should understand the inheritance before proceeding.
Who Is Entitled to an Inheritance?
The first step is to establish who is legally called to inherit.
This may depend on:
- the existence and contents of a will;
- the family relationship with the deceased;
- the applicable rules of intestate succession;
- previous renunciations by other heirs;
- other circumstances affecting the order of succession.
Where a will exists, its legal status and publication should be examined.
Where there is no applicable will, the relevant family relationships become particularly important in determining who is called as heir.
Will or Intestate Succession
Greek inheritance matters can arise through testamentary or intestate succession.
In testamentary succession, the deceased has left a will determining the disposition of their estate within the limits established by law.
In intestate succession, the inheritance passes according to the statutory rules applicable where there is no effective testamentary disposition governing the relevant estate.
Before preparing an acceptance, it is therefore necessary to determine the legal basis on which the particular heir is called to the inheritance.
Documents for Acceptance of Inheritance in Greece
The documents required vary according to the estate and the legal basis of succession.
Depending on the case, documentation may include:
- death certificate;
- documents establishing family status;
- the published will, where one exists;
- certificates concerning the existence or publication of wills;
- certificate concerning renunciation or non-renunciation of the inheritance;
- identification documents of the heir;
- tax identification information;
- property titles;
- cadastral information;
- inheritance tax documentation;
- additional certificates required for the particular estate or notarial procedure.
The exact file should be determined according to the inheritance rather than relying on a generic list.
Official information concerning certificates of non-renunciation is available through Gov.gr – Certificate Concerning Non-Renunciation of Inheritance.
Checking the Estate Before Acceptance
Before proceeding with an Acceptance of Inheritance in Greece, it can be important to identify both the assets and known liabilities of the estate.
An inheritance may include:
- apartments, houses or land;
- bank deposits;
- vehicles;
- shares or business interests;
- contractual or financial rights;
- outstanding debts;
- tax liabilities;
- obligations connected with real estate.
An inheritance should therefore not be evaluated solely on the basis of its visible assets.
This is particularly important where the deceased had significant financial obligations or where the heir does not have complete information about the estate.
Acceptance and Inheritance Debts
Inheritance can involve liabilities as well as assets.
An heir should therefore understand the potential consequences of accepting an estate that contains debts.
Greek inheritance law also contains rules concerning acceptance under the benefit of inventory in circumstances where that legal mechanism is available and properly exercised.
The appropriate course depends on the individual estate.
Where there is uncertainty about substantial liabilities, the heir should examine the available legal options before taking actions concerning inherited assets.
Acceptance or Renunciation of Inheritance
An heir who does not wish to remain heir may need to consider renunciation of the inheritance within the applicable legal period.
Acceptance and renunciation have fundamentally different consequences.
A person who is uncertain should therefore establish the legal and financial position of the estate as early as possible.
For the renunciation procedure, see our Renunciation of Inheritance Greece service page.
We also provide a detailed informational guide explaining How to Renounce an Inheritance in Greece.
Acceptance of Inheritance Involving Real Estate
Real estate is one of the most common reasons why a formal Acceptance of Inheritance in Greece becomes practically important.
Where an estate contains Greek property, the procedure may involve examination of the deceased’s ownership titles, inheritance documentation, tax procedures, preparation of the notarial deed and completion of the required property-registration steps.
Before proceeding, it can also be useful to verify the legal status and registration details of the inherited property.
For real-estate matters, see our Real Estate Lawyer Greece page.
Where examination of property documentation is required, see Property Legal Check Greece.
The Role of the Notary
The notary has an important role where a notarial deed of acceptance of inheritance is required.
The procedure should not be described as a generic “probate court approval” process, as sometimes occurs in English-language articles based on legal systems outside Greece.
Instead, the Greek procedure should be considered according to the type of inheritance, the assets involved and the acts required to establish and register the heir’s rights.
Where a notarial acceptance is being prepared, the necessary legal, tax and property documentation must be assembled for the particular estate.
Inheritance Tax Declaration
Inheritance tax is a separate but closely connected part of the inheritance procedure.
The Independent Authority for Public Revenue (AADE) provides for electronic submission of inheritance tax declarations through the myPROPERTY system for supported cases.
Where a notarial deed of acceptance of inheritance will be executed, the inheritance tax declaration is completed through the applicable electronic procedure by the notary and accepted by the heir.
Other cases may follow the procedure provided by AADE according to the type of assets and declaration.
Official information is available at:
AADE – Inheritance Tax and myPROPERTY
Deadline for the Inheritance Tax Declaration
The tax declaration deadline should not be confused with the deadline for renouncing an inheritance. They concern different procedures.
According to the current information published by AADE, an inheritance tax declaration is generally submitted within nine months when the deceased died in Greece.
A one-year period applies where the deceased died abroad or where the heirs or legatees were residing abroad at the time of death.
The starting point and applicable rules can depend on circumstances such as intestate or testamentary succession, so the individual case should be checked before calculating a deadline.
Heirs Living Abroad
Many Greek inheritance cases involve heirs who permanently reside outside Greece.
This is particularly common where descendants of Greek families live in the United States, Canada, Australia, the United Kingdom or elsewhere but inherit property or other assets located in Greece.
Residence abroad does not by itself prevent an heir from dealing with an inheritance in Greece.
However, additional practical issues can arise concerning:
- foreign identification documents;
- powers of attorney;
- Apostille or other authentication requirements;
- translations;
- Greek tax identification;
- communication with Greek authorities;
- coordination with a notary;
- inheritance tax documentation;
- inherited property.
The exact requirements depend on the heir’s circumstances and the estate.
Can Acceptance of Inheritance Be Handled from Abroad?
Depending on the required acts and the authority granted, an heir residing abroad may be able to complete substantial parts of the procedure through legal representation.
An appropriate power of attorney may be required.
The document should grant the powers necessary for the specific inheritance procedure rather than relying on a generic authorisation that may not cover the required acts.
The form, authentication and translation requirements should be established before the power of attorney is executed abroad.
Foreign Documents
Inheritance cases involving heirs abroad frequently require foreign documents to be used before Greek authorities or professionals.
Depending on the country and type of document, authentication such as an Apostille and an appropriate Greek translation may be necessary.
Applicants should first establish exactly which document is required before arranging authentication and translation.
This can avoid the cost and delay of preparing a document that does not satisfy the requirements of the Greek procedure.
Inherited Property and the Hellenic Cadastre
Where real estate forms part of the inheritance, cadastral and property-registration issues may also need to be addressed.
The inherited right must ultimately be reflected through the applicable property-registration system.
The exact procedure depends on the property, the area and the status of its records.
Official information concerning property registration is available through the Hellenic Cadastre.
Any discrepancies in ownership details, property descriptions or existing registrations should be identified before they create difficulties in a later sale or other transaction.
Selling Inherited Property
An heir who intends to sell inherited Greek property should first ensure that the necessary inheritance and property procedures have been completed.
A buyer cannot simply rely on the fact that the seller is a relative of the deceased.
The seller’s inheritance rights and the legal status of the property need to be properly established and documented.
A later sale may also require legal due diligence, tax documentation, engineering documentation and a notarial deed.
For broader assistance with Greek property transactions, visit Real Estate Lawyer Greece.
Multiple Heirs
An inheritance may pass to several heirs.
In such cases, each heir’s share and legal position should be established.
Co-ownership of inherited real estate can later create practical issues concerning use, leasing, expenses, sale or division of the property.
The existence of multiple heirs does not necessarily mean that all of them will make the same decision concerning their inheritance rights.
One heir’s renunciation can also affect the subsequent order of succession.
Previous Renunciations by Other Heirs
Where another person called to the inheritance has renounced it, this can affect who becomes the next heir.
Therefore, an individual may become relevant to an inheritance even though they were not initially expecting to inherit.
This is particularly important in estates containing debts, where successive family members may consider renunciation.
Official certificates concerning whether renunciations have been made can form part of establishing the inheritance position.
Acceptance Under Benefit of Inventory
Greek inheritance law provides a mechanism commonly translated as acceptance under the benefit of inventory.
This should be distinguished from ordinary acceptance and from complete renunciation.
Its legal purpose concerns the heir’s position in relation to the inherited estate and liabilities, subject to the conditions and procedures established by law.
It should not be assumed to apply automatically simply because an estate contains debts.
Where substantial or uncertain liabilities exist, the circumstances should be examined before the heir decides how to proceed.
Changes to Greek Inheritance Law in 2026
Greek inheritance law underwent significant legislative changes during 2026, including changes affecting inheritance procedures.
For that reason, older English-language guides should not automatically be relied upon for current procedural requirements.
Recent legislative changes include provisions concerning representation by an authorised lawyer in declarations relating to acceptance or renunciation of inheritance.
The law applicable to an individual inheritance can also depend on the date of death and relevant transitional provisions.
This is another reason why an inheritance should be examined according to its specific facts rather than through a generic “probate” model imported from another legal system.
Common Problems in Greek Inheritance Cases
Problems can arise where:
- the heir lives abroad;
- a will has not yet been properly dealt with;
- previous civil-status records are incomplete;
- several heirs are involved;
- another heir has renounced;
- the estate contains debts;
- property titles contain inconsistencies;
- foreign documents require authentication;
- inherited property has cadastral issues;
- tax declarations remain outstanding.
Resolving these matters before a notarial or property transaction can prevent complications later.
Frequently Asked Questions
What is Acceptance of Inheritance in Greece?
Acceptance of Inheritance in Greece concerns an heir accepting the inheritance that has devolved upon them and completing the legal, tax, notarial or registration steps required by the circumstances of the estate.
Is there a probate court procedure like in the United States?
Greek inheritance procedure should not generally be described through the American concept of probate. The steps depend on the basis of succession, the assets involved and the legal acts required in Greece.
Do I need a notary?
A notary plays an important role where a notarial deed of acceptance is required, particularly in inheritance procedures involving real estate.
Do I have to pay inheritance tax?
Inheritance tax obligations depend on factors including the relationship between the deceased and heir, the nature and value of the inherited assets and applicable tax rules. The appropriate tax professional should advise on the individual tax position.
What if the inheritance contains debts?
The heir should examine the estate before proceeding. Depending on the circumstances, renunciation or other mechanisms provided by Greek inheritance law may need to be considered.
Can I accept an inheritance if I live outside Greece?
Yes, residence abroad does not by itself prevent an heir from dealing with a Greek inheritance. Appropriate representation and foreign-document procedures may be required.
Can I sell inherited property immediately?
Before selling inherited property, the heir must ensure that the necessary inheritance and property procedures have been completed so that their rights can be properly established for the transaction.
Is the inheritance tax deadline the same as the renunciation deadline?
No. They are separate deadlines relating to different legal and tax procedures.
Legal Assistance with Acceptance of Inheritance in Greece
The Law Office of Anna Deftereou provides legal assistance concerning inheritance matters for heirs residing in Greece and abroad.
Assistance may include examination of inheritance documentation, coordination concerning the acceptance procedure, inherited real estate and representation where legally available and appropriately authorised.
For broader inheritance matters, visit our Greek Inheritance Lawyer page.
If you are considering the alternative of renunciation, see Renunciation of Inheritance Greece.
For legal assistance concerning an Acceptance of Inheritance in Greece, contact our law office in Athens.
Law Office of Anna Deftereou
39 Stadiou Street, Athens, Greece
Tel.: +30 210 323 8062
Email: adeftereou.law@gmail.com