Inheritance and probate in Greece: what happens to a foreign owner's home.
// Short answer
Greek property is taxed in Greece whoever owned it and wherever the heirs live. A spouse, child or parent pays nothing on the first EUR 150,000, then 1% to 10%; a spouse of five years or a minor child is exempt on the first EUR 400,000. The return is due within nine months, or a year if the death was abroad or the heirs live abroad. Ownership passes only when an acceptance deed or a certificate of succession is registered.
How this compares with twenty-two other countries, rates and deadlines side by side: inheritance tax on property abroad, compared.
Rules and rates as of October 2026. This explains the rules and where they are written; it is not legal advice on an estate.
On this page
Which country's law decides who inherits property in Greece?
The EU Succession Regulation applies to deaths from 17 August 2015. By default the whole estate follows the law of the country where the person lived (was habitually resident) at death. A will can instead choose the law of a country whose nationality the person holds (Article 22), which lets a British or American owner pick British or US law.
The Regulation applies whatever law it points to, EU or not (Article 20). For owners who live outside the EU, that country's own rules can refer the question back to an EU state's law (Article 34); a choice of law in the will avoids that. The Regulation does not change how the property is recorded in the Greece land register; local registration rules still apply.
Is my UK or US will valid in Greece?
Greece is a party to the 1961 Hague Convention on the form of wills, so a will that is valid in form where it was made, or under the testator's nationality, domicile or habitual residence, is valid in form in Greece.
The heirs still need certified, translated copies for the notary and the land registry.
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Who must inherit under Greek law?
When Greek law applies, descendants, parents and the surviving spouse or registered partner are each reserved half of what they would have received without a will.
Without a will, children share equally and the spouse takes a quarter; alongside parents or siblings the spouse takes half. An heir can renounce within four months of learning of the inheritance, or within one year if the deceased or the heir lived abroad; after that, acceptance is assumed.
How much inheritance tax does a foreign heir pay in Greece?
Greek inheritance tax applies to any asset in Greece, owned by a resident or a non-resident, and is owed by each heir. The rate depends on the heir's category: close family (A), wider family (B) or anyone else (C).
| Category | Tax-free | Then |
|---|---|---|
| A: spouse or partner, children, grandchildren, parents | €150,000 | 1% to €300,000, 5% to €600,000, 10% above |
| B: siblings, nephews and nieces, grandparents, step- and in-law relatives | €30,000 | 5% to €100,000, 10% to €300,000, 20% above |
| C: anyone else | €6,000 | 20% to €72,000, 30% to €267,000, 40% above |
A spouse or partner of at least five years and minor children are exempt on the first €400,000 each. The separate first-home exemption is only for Greek and EU or EEA citizens, so a British or American heir cannot use it. Yearly taxes while you hold the property: Greece property tax for foreigners.
The tax is now governed by Law 5219/2025, which kept the rates and changed the article numbers. AADE's English page still cites the old Law 2961/2001.
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Greece estate pack
Own a home in Greece? What your heirs will face, worked out
One 300,000 euro Athens flat worked: nothing for a spouse of five years, 1,500 euros for a child, 84,900 for a friend. Which law decides, the reserved shares, the US treaty, the deadlines from 4 months to a year, and a 7-point checklist to take to a lawyer.
How does a Greek inheritance work, and how long does it take?
The tax return is due within nine months if the death was in Greece, or one year if it was abroad or the heirs lived abroad, filed through AADE's myPROPERTY application. The tax is normally paid in 12 equal instalments every two months, with a 5% discount for paying in full at the start.
Ownership of Greek property passes only when a notarial deed of acceptance, or a court certificate of succession, is registered at the land registry or cadastre, and it then dates back to the death. No administrator is needed. No official source gives a typical total length. The registry the heirs deal with: the AFM and the Hellenic Cadastre explained.
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Frequently Asked Questions
Do non-residents pay inheritance tax in Greece?
How long do you have to file an inheritance tax return in Greece?
How long does probate take in Greece?
Can a UK heir use the Greek first-home exemption?
Header photo: Yair Haklai, CC BY-SA 4.0, via Wikimedia Commons. All credits: image credits.