Greek Inheritance Tax for Foreigners: Rates, Deadlines, and Filing

Greece taxes inherited assets based on their value and the heir's relationship to the deceased. Foreign heirs are subject to Greek inheritance tax on all assets located in Greece — real estate, bank deposits, vehicles, and other property — regardless of their own country of residence or citizenship.

Tax Categories by Relationship

Greek inheritance tax uses three categories that determine both the tax-free threshold and the progressive rates applied to the estate's value:

Category A — spouse, children, grandchildren, parents: the highest tax-free threshold and lowest rates. Most family inheritances fall here.

Category B — siblings, nieces/nephews, grandparents, in-laws, step-parents, foster children: moderate thresholds and rates.

Category C — all other beneficiaries, including unrelated friends, partners (if not formally married or in a civil partnership), and business associates: the lowest threshold and highest rates.

The tax is calculated on the "objective value" (antikeimeniká axía) of real estate as determined by the AADE tax authority, not the market value. For bank deposits, the taxable amount is the balance at the date of death. Both real estate and financial assets are aggregated into a single taxable total per heir.

Filing Deadlines

These deadlines are statutory and non-negotiable. AADE does not grant extensions for foreign heirs unfamiliar with Greek tax procedures.

How to File: The myPROPERTY Portal

All inheritance tax declarations must be submitted digitally through the myPROPERTY sub-portal of AADE's myAADE system. The filing requires:

• The deceased's AFM (Greek tax identification number)
• Certified Greek death certificate
• Certificate of Next of Kin (Pistopiitikó Engytéron Syngenón)
• A certified copy of the will (if one exists) or confirmation of intestate succession
• E9 property declaration listing all Greek real estate in the deceased's name
• Bank statements confirming account balances at the date of death

Foreign heirs without Taxisnet credentials (the Greek digital government login) typically need a Greek accountant or tax adviser to file on their behalf. The filing system is primarily in Greek.

The Tax Clearance Certificate

After the inheritance tax return is processed and any tax due is paid or formally assessed, AADE issues an Article 105 Tax Clearance Certificate. This document is essential — Greek banks will not release inherited funds exceeding €1,500 without it.

Processing time for the certificate runs 15 to 45 business days after filing. Any dispute over property values, missing documentation, or unpaid installments delays the certificate further.

The Final Income Tax Return

Separately from inheritance tax, the heirs must also file the deceased's final personal income tax return (Form E1) covering income earned from January 1 of the year of death up to the exact date of death. The E9 property declaration must be updated within 30 days of the will's publication to reflect the transfer of real estate to the heirs.

While AADE automatically deactivates the deceased's tax relationships upon death notification (since September 2020), it does not file outstanding returns. This is the heirs' responsibility — or, practically, their accountant's.

Common Mistakes

Assuming automatic notification is enough. The automatic death notification from the Citizens' Registry to AADE deactivates the deceased's AFM but does not fulfill the heir's filing obligations. The inheritance tax return and final income tax return must be filed separately.

Missing the deadline because of probate delays. The inheritance tax filing deadline runs from the date of death, not from the completion of probate. Even if court certificates, bank documents, and property valuations are not yet finalized, the filing must be submitted — AADE allows provisional filings to be amended later.

Ignoring Greek property. Foreign heirs sometimes assume Greek property outside their immediate awareness — a small island plot, a deceased parent's village house — is not worth the administrative effort. But unfiled inheritance tax declarations generate penalties and interest that accumulate indefinitely, and unregistered property transfers can eventually result in forfeiture to the Greek state.

The Greece Expat Death Administration Guide includes a complete inheritance tax filing walkthrough with deadline tracking and a document preparation checklist for the myPROPERTY portal.

See more Greece guides →