How to Handle Greek Inheritance as a Non-Resident Heir

If you have inherited property or financial assets in Greece and you live outside the country, the most important thing to understand immediately is that you have deadlines running against you — and the consequences of missing them range from automatic tax penalties to personal liability for the deceased's debts.

Non-resident heirs get longer deadlines than Greek residents for most steps, but the process is more complex because you are navigating a Greek-language bureaucracy remotely. Here is the sequence that matters.

The Critical Decision: Accept or Renounce

Before anything else, determine whether the estate has debts. Under Greek law applicable to deaths before September 16, 2026, accepting an inheritance means you are personally liable for the deceased's debts — not from the estate's assets, but from your own. If debts exceed assets, renouncing is not optional — it is self-preservation.

Non-resident renunciation deadline: One year from the date you learned of the death or your heirship (compared to four months for residents). File at the competent succession court. This deadline is absolute — miss it and you are treated as having accepted the inheritance, debts and all.

For deaths after September 16, 2026: Law 5303/2026 decouples personal assets from estate debts. Creditors can only pursue the inherited estate itself, not your personal assets. This is a fundamental change, but you still need to understand what you are inheriting and file the correct paperwork.

The Non-Resident Timeline

Non-residents get 12 months for both renunciation and tax filing, compared to 4 months and 9 months respectively for residents. These extended deadlines are the only procedural accommodation the Greek system makes for foreign heirs.

Step-by-Step Process

1. Obtain Documentation

You need the Greek death certificate (Ληξιαρχική Πράξη Θανάτου) with a Hague Apostille, and evidence of your relationship to the deceased (birth certificates, marriage certificates). If a will exists, locate it — Greece is establishing a digital Wills Registry under the 2026 reform, but older wills may be held by a notary.

2. Search for Debts

Before accepting, instruct a Greek lawyer to search for registered debts against the deceased. Check: tax arrears with AADE, bank loans, registered mortgages, social security obligations with e-EFKA, and any court judgments. This search typically costs €300-€500 and can save you from inheriting catastrophic liability.

3. Choose Your Probate Pathway

Two options for non-contested inheritance:

• Court inheritance certificate (kleronomitirio): Filed at the succession court of the deceased's last domicile. Takes 2-6 months. No minimum value threshold.
• Notarial acceptance deed (Apodochi Klironomias): Faster, typically completed in days. Notarial fees for certain inheritance acts are capped at €200 under Law 5095/2024. Required for real estate transfers.

For non-resident heirs, the notarial route usually requires a Greek-language Power of Attorney (POA) granted to your Greek lawyer or a trusted person in Greece, authenticated with an Apostille from your country.

4. File Inheritance Tax

The non-resident deadline is one year from the date of death. Tax rates depend on your relationship to the deceased and the value of inherited assets:

• Category A (spouse, children, parents): Tax-free up to €150,000 per heir, then 1-10% on the remainder
• Category B (siblings, grandparents, in-laws): Lower exemptions, 5-20% rates
• Category C (unrelated): Minimal exemptions, 20-40% rates

File through the myAADE portal or via your Greek tax representative. Non-residents without a Greek tax number (AFM) must obtain one first — this requires an in-person or power-of-attorney application at the local tax office.

5. Transfer Real Estate

If the inheritance includes Greek property, the notarial acceptance deed must be registered at the local Land Registry and then declared at the Hellenic Cadastre (Ktimatologio) within one month. Missing the Cadastre deadline during an active cadastral survey window risks permanent forfeiture of the property to the Greek state.

Remote Management Strategies

Most non-resident heirs manage the Greek inheritance process through a combination of:

• Greek inheritance lawyer — handles court filings, debt searches, and represents you via POA
• Local notary — executes acceptance deeds and property transfers
• Tax representative — files inheritance tax return and the deceased's final income tax return

The Someone Died in Greece: English Speaker's Emergency Guide covers the complete process from first notification through Cadastre registration, including the 2026 reform implications and a professional services decision matrix that identifies exactly when each type of professional is needed.

Who This Is For

• Non-resident heirs who received notification that they have inherited Greek assets
• Family members abroad trying to understand their obligations before deadlines expire
• Heirs considering whether to accept or renounce a Greek inheritance

Who This Is NOT For

• Greek residents handling a local estate (shorter deadlines and different procedures apply)
• Heirs whose only inherited asset is a bank account with a survivorship clause (bypasses probate entirely)
• Families currently in active litigation over a Greek estate

Frequently Asked Questions

Can I handle a Greek inheritance entirely from abroad?

For the legal and tax steps, yes — through a Greek lawyer holding your Power of Attorney. You will likely need to visit Greece once for the notarial acceptance if real estate is involved, though some notaries accept POA-based execution. The administrative steps (Cadastre, AADE filings) can all be managed remotely.

What happens if I simply ignore a Greek inheritance?

Under pre-2026 law: after the one-year renunciation window expires, you are deemed to have accepted — including all debts. Under post-2026 law: you still have tax filing obligations and potential penalties, but personal liability for debts is eliminated.

How much does it cost to settle a Greek inheritance from abroad?

Typical costs for a straightforward estate: lawyer (€1,500-€3,000), notary (€200-€500), inheritance tax (varies by value and relationship), Cadastre registration fees (€50-€150). Total administrative cost excluding tax: €2,000-€4,000 for an uncontested estate.

Do I need a Greek tax number (AFM)?

Yes. Non-residents must obtain an AFM to file inheritance tax returns or conduct any financial transaction in Greece. Apply through the local tax office (DOY) or via your Greek tax representative using a POA.

See more Greece guides →