If you own a home in Greece, retire there, or have family ties to the country, it helps to understand how Greek succession law treats your estate. Two ideas matter most: Greece protects close relatives through forced heirship, and an EU regulation lets you choose which country's law governs your estate. Planning ahead can spare your family a slow and costly process.
Forced heirship: why close family cannot simply be cut out
Greek succession law follows the continental European tradition of forced heirship (the "reserved portion", or nomimi moira). Unlike in England or many US states, you are generally not free to leave your assets to whomever you wish. A defined share is reserved by law for your closest relatives, and a will cannot simply override it.
The protected heirs are typically your children (and their descendants), your surviving spouse, and, where there are no descendants, your parents. As a broad rule, the reserved portion is calculated as a fraction of what each of these heirs would have received under the intestacy rules if there had been no will, with the remainder forming a "disposable portion" that you can leave freely. The exact fractions depend on who survives you and how many heirs there are.
In practice, a foreigner who makes a Greek will leaving everything to, say, a partner or a charity may find that protected relatives can still claim their reserved share. These rules and proportions can change, so confirm the current position with a lawyer before relying on any figure.
The EU Succession Regulation and choosing your national law
For deaths from August 2015 onwards, the EU Succession Regulation (No 650/2012, often called "Brussels IV") applies in Greece. It is designed to stop families dealing with several different inheritance systems for a single estate.
The starting rule is that the law of the country where you were habitually resident at death governs your whole succession, wherever your assets are located. So a foreigner who has genuinely settled in Greece could have Greek law, including forced heirship, applied to their worldwide estate by default.
The Regulation also offers an important option: you may choose the law of your nationality to govern your succession instead, through an express choice of law clause in your will.
- A national of a country without forced heirship (for example, the United Kingdom or many common-law states) may be able to choose that law and keep more freedom over how the estate is divided.
- If you hold more than one nationality, you can generally choose the law of any of them.
- The choice should be stated clearly; it is not assumed simply because you are foreign.
The Regulation is technical, and how each country's courts apply it can differ. Whether a choice of law genuinely removes forced-heirship claims in your particular situation is exactly the kind of question to put to a qualified adviser.
Greek wills and how they are made
A will is the clearest way to set out your wishes and to make a choice-of-law election. Greek law recognises several forms, the most common being:
- Holographic will — written, dated and signed entirely in your own hand. Simple and private, but easy to lose or challenge.
- Public (notarial) will — dictated to a notary before witnesses. More formal and harder to dispute, though less private.
- Secret will — handed to a notary in a sealed form.
A will made validly abroad can often be recognised in Greece, but coordination matters. Many foreigners who own Greek property keep a separate will covering their Greek assets, carefully drafted so it does not accidentally revoke or conflict with a will in their home country. Getting this wrong can leave part of the estate without clear instructions.
If there is no will
Without a valid will, the estate passes under Greek intestacy rules, which set a fixed order of heirs starting with the spouse and children. The outcome may not match what you would have wanted, which is one reason planning ahead is worthwhile.
Probate and dealing with foreign assets
Settling an estate in Greece is mostly a notarial and administrative process rather than a court-driven one, unless there is a dispute. In broad terms, heirs usually need to:
- Obtain the death certificate and a certificate confirming whether a will exists.
- Accept the inheritance before a notary (acceptance can be express or, in some cases, implied).
- Register any real estate in their names at the competent land registry or cadastre.
- File an inheritance tax return and pay any tax due.
Heirs may also be able to renounce an inheritance within a strict deadline, which matters where the estate carries debts. Missing that window can mean inheriting liabilities, so timing is important and worth checking early with a lawyer.
Inheritance tax and the foreign element
Greece charges inheritance tax, with rates and tax-free allowances that depend on how closely the heir is related to the deceased. Close family generally enjoy lower rates and higher exemptions than distant relatives or unrelated beneficiaries. Thresholds and rates change from time to time, so treat any figure as approximate and confirm the current numbers with a tax adviser or lawyer. Where assets or heirs sit in more than one country, cross-border tax and any relevant treaties also come into play.
Practical points for foreigners
- A Greek tax number (AFM) is usually needed to deal with the estate and pay tax.
- Heirs living abroad often act through a power of attorney so a representative can handle filings locally.
- Foreign documents typically need official translation and, often, an apostille to be accepted.
A few words before you act
Greek succession sits at the meeting point of forced heirship, EU rules and local probate practice, and small drafting choices can have large consequences for your family. This guide is general information, not advice on your particular situation, and the rules and figures it touches on can change over time. Before making or changing a will, choosing the law that governs your estate, or accepting an inheritance, it is well worth speaking with a qualified Greek inheritance lawyer who can review your circumstances and confirm the current position.