British Expat Dies in Greece: UK Pension, Tax, and Estate Steps

The Complications That Hit Expat Families Harder

When a British expatriate dies in Greece — someone who was permanently resident there, not a tourist — the administrative burden is heavier than a holiday death. The family faces two full estate systems (Greek and UK), a UK pension that does not stop automatically, Greek tax obligations tied to the deceased's AFM number, and no access to the DWP Tell Us Once service that simplifies domestic death reporting.

Stopping the UK State Pension

The UK state pension paid abroad does not stop automatically when the pensioner dies. The Pension Service must be notified directly. Every payment that arrives after the date of death must be repaid from the estate.

Contact the DWP Pension Service directly with the deceased's National Insurance number, date of death, and a copy of the death certificate. If the pension was paid into a UK bank account, the bank will freeze the account on notification of death — but the pension payment may already have been credited. The overpayment liability falls on the estate regardless.

If the deceased was also receiving a Greek pension, the Greek pension provider must be notified separately through the relevant EFKA office.

HMRC and the Tax Position

A British expat who was permanently resident in Greece may still have UK tax obligations — particularly if they retained UK rental income, UK investments, or were in their first few years of overseas residence and still treated as UK-domiciled for inheritance tax purposes.

HMRC must be notified of the death. The executor or personal representative contacts the relevant tax office with the deceased's Unique Taxpayer Reference (UTR) and a copy of the death certificate. Outstanding income tax, capital gains tax, and any inheritance tax liability must be settled before the estate can be distributed.

If the deceased was registered with HMRC as a non-resident landlord or received a UK pension taxed at source, these arrangements need to be formally closed.

The Greek AFM Tax Number

Every permanent resident in Greece holds an AFM (Αριθμός Φορολογικού Μητρώου) — a tax identification number issued by the Independent Authority for Public Revenue (AADE). When the person dies, the AFM must be deactivated through the local tax office (DOY).

Until the AFM is deactivated:

• Property tax (ENFIA) continues to be assessed against the deceased
• Any Greek bank accounts tied to the AFM remain frozen pending estate clearance
• Greek utility contracts (electricity, water) tied to the AFM continue billing

A Greek lawyer or accountant can handle the AFM deactivation and the final Greek tax return. The executor typically needs a Power of Attorney authenticated by a Greek notary or — if acting from the UK — apostilled by the FCDO and translated into Greek.

Greek Inheritance Obligations

If the deceased owned property or assets in Greece, Greek succession law applies to those assets. For deaths on or after 16 September 2026, the 2026 reform (Law 5303/2026) makes forced heirship claims monetary rather than physical co-ownership — excluded relatives have a creditor claim rather than an automatic share in the property. A non-resident heir who wishes to renounce must file the formal declaration within one year (12 months) of the relevant date — the date of death, or the date the will is officially probated; a formal acceptance has no legal deadline, but is needed to transfer Greek property.

If the deceased's will includes a choice-of-law clause selecting English law under EU Regulation 650/2012 (Brussels IV), Greek forced heirship rules can be bypassed entirely for the succession of their worldwide assets. Without this clause, Greek law governs the Greek property.

Greek inheritance tax is assessed on the beneficiary, not the estate. Rates depend on the relationship: spouses and children receive a €150,000 tax-free threshold, with graduated rates above that. For an heir residing outside Greece, the tax return must be filed within 12 months of the date of death or, if there is a will, the date it is officially probated.

Tell Us Once Is Not Available

The DWP Tell Us Once service — which notifies HMRC, DVLA, the Passport Office, and other agencies in a single transaction — is only available if the deceased normally resided in England, Scotland, or Wales. Permanent expatriates are excluded. The executor must contact each UK agency individually.

The Double Estate Problem

An expat death in Greece means running two estate processes in parallel: UK probate for UK-based assets (using the apostilled Greek death certificate and Form PA19, or a UK consular death certificate) and Greek probate for Greek-based assets (through a Greek notary and the local court). Neither system waits for the other, and each has its own deadlines, document requirements, and costs.

The British Person Dies in Greece guide covers both the UK and Greek estate processes, with timelines for each jurisdiction and worksheets for tracking the dual administrative chain.