Separate Greek inheritance tax and renunciation deadlines, identify the applicable succession law and review the September 2026 reform.
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An inheritance file needs separate checks for the applicable law, heirship, debts, renunciation, tax and property registration. Law 5303/2026 changes the framework for deaths on or after 16 September 2026, with important transitional exceptions. Do not act using a generic deadline alone.
Legal support for inheritance and estates
Article 41 of Law 5303/2026 applies Parts A, B and C to succession of people who die on or after 16 September 2026. Article 33 contains transitional rules, so the date of death is the starting point, not the only question. Earlier wills, estate division, certificates and particular procedures may require a separate analysis. Law 5303/2026: succession reform, Articles 3, 33 and 41.
| File | Review required |
|---|---|
| Death before 16 September 2026 | Start with the prior succession regime, then check Article 33 transitional provisions. |
| Death on or after 16 September 2026 | Apply the reformed provisions where Greek succession law governs; identify any specific transitional exception. |
| Older estate with unresolved debt exposure | Article 33(8) creates a conditional six-month-from-publication opportunity for certain older heirs to seek inventory. It is not a universal extension or automatic protection. Obtain urgent advice. |
The law was published on 22 May 2026. Anyone considering that special transitional procedure should have the publication date, eligibility conditions, enforcement history and exact filing deadline checked immediately. Do not delay because another tax or property deadline appears later.
| Issue | General rule | Starting event and caution |
|---|---|---|
| Inheritance tax return | AADE describes nine months for a death in Greece, or one year where the death occurred abroad or the heir/legatee resided abroad at death. | Normally death; for testamentary heirs, publication of the will; other tax-deferral events can apply. |
| Renunciation under the new Greek provision | Article 1845 provides four months, or one year where the deceased's last domicile was abroad or the heir was abroad when the period began. | Knowledge of the succession and its basis; for a testamentary disposition, not before publication. Earlier deaths require the prior law and transitional analysis. |
| Property registration | A separate title and registration process. | Completing tax filings does not by itself complete the real-estate title file. |
Source for the tax row: AADE: inheritance tax, filing periods and starting events. Source for the reformed renunciation rule: Article 3 of Law 5303/2026: succession reform, Articles 3, 33 and 41. Special cases, including minors, later-called heirs and prior acts of acceptance, need individual review.
The old statement that every heir automatically risks all personal assets is not a correct description of every post-reform estate. New Article 1892 provides a default rule against personal-asset liability for estate obligations, with exceptions including a declaration of free management/disposal and the circumstances in Article 1895.
That is not a promise that inherited debts disappear. Disposing of estate assets, reducing their value through fault or ignoring creditor priorities can change the result. Earlier estates may still require analysis of acceptance, inventory protection and transitional relief. Obtain advice before selling, distributing funds or signing an acceptance document. Law 5303/2026: succession reform, Articles 3, 33 and 41.
No. Within its scope, EU Succession Regulation 650/2012 generally uses the deceased's habitual residence at death and permits a choice of the law of nationality, subject to its provisions. Article 20 allows the designated law to be that of a non-EU state; third-country connections do not automatically make Greek succession law govern Greek property. Renvoi, exceptions, the date of death and the forum can affect the analysis. EU Succession Regulation 650/2012, Articles 20-22, 34 and 83.
Succession law is not the same as inheritance tax or Greek land-registration requirements. A US, UK, Canadian or Australian estate may require coordinated advice in both jurisdictions. A foreign grant, will or court order should not be assumed sufficient on its own for a Greek property transaction.
Send a brief outline first, not identity or bank documents through an unsecured enquiry form. After engagement, agree a suitable document-transfer method and a written deadline list.
Identify the necessary succession evidence, tax declarations, notarial acts and registration steps. Check the cadastral record and technical status before marketing an inherited property. Where several heirs are involved, agreeing a price is not enough: ownership shares, authority to sign and disputes must be resolved.
Mediation may be useful where parties are willing and the dispute is suitable. It is not a guaranteed shortcut and does not suspend a statutory deadline merely because discussions are underway. A sale timetable should follow the title and estate review, not precede it.
That is not the general AADE rule cited here. AADE describes nine months or one year depending on the circumstances, with different starting events including will publication for testamentary heirs.
No. The main commencement rule refers to deaths on or after 16 September 2026, and Article 33 sets out transitional exceptions.
Do not assume so. Disposal and management can affect liability, creditor rights and title. Obtain advice under the regime applicable to the estate.
Representation may be possible with the correct authority, but the scope and formalities depend on the act. Renunciation requires particular care and special authority.
Sources checked on 10 October 2026. Read the relevant provision together with amendments and the requirements for your case.
Request an initial 20-minute discovery call, or send a brief outline of your situation. The firm will confirm availability and the scope and fees for any further work. An enquiry does not create a lawyer-client relationship.
For an imminent deadline, telephone the office. Do not rely on the enquiry form to protect a deadline.