What Happens If You Inherit Property in Greece as a Foreigner

You own a holiday home in Greece, you are not Greek, and one day it has to pass to your heirs. What happens next surprises a lot of foreign owners, because Greek law can force a fixed share of the property to certain family members regardless of what your will says. Here is what actually happens when a foreigner's Greek property is inherited, and how to keep it from becoming a tax and paperwork trap.

What happens to my Greek property when I die?

Your Greek property passes under succession rules, and which country's law applies is decided by the EU Succession Regulation. Greek property does not automatically follow your home country's inheritance rules. Instead, Regulation (EU) No 650/2012, known as Brussels IV, governs which law applies, and the default is the law of the country where you were habitually resident at death. This single point catches most foreign owners off guard.

Can I choose my own country's inheritance law for my Greek home?

Yes, but only if you say so explicitly in a valid will. Under Brussels IV you may choose the law of your nationality to govern your entire estate, including the Greek property, instead of the law of your country of residence. Without that express choice, the default applicable law applies, which may not be the one you expect. Making the choice in writing is the most important single step a foreign owner can take.

What is Greek forced heirship?

Greek law reserves a fixed portion of the estate, called the nomimi moira or legitime, for close relatives. Under the Greek Civil Code, children, a surviving spouse, and in some cases parents are entitled to half of what they would have received under intestacy, and you cannot freely disinherit them. This forced share is the feature that most often clashes with the wishes of foreign owners used to full testamentary freedom.

Does forced heirship still apply if I choose my national law?

Often it can be avoided, but not always, because Greek courts may still apply mandatory rules to Greek-located assets. Brussels IV generally lets your chosen national law override Greek forced heirship, which is why buyers from common-law countries use the choice-of-law to gain full freedom. However, Greek courts can apply overriding mandatory provisions where the property and heirs are strongly connected to Greece, so legal advice on your specific family situation matters.

Who inherits if I die without a will?

If you die intestate, the applicable law's default rules decide, and under Greek intestacy the spouse and children take fixed shares. Greek intestate succession gives the surviving spouse a quarter alongside children, who share the rest, with more distant relatives inheriting only if there are no closer ones. Dying without a will removes your ability to direct the property and forces your heirs through the default scheme.

Do my heirs pay Greek inheritance tax?

Yes, Greek inheritance tax applies to property located in Greece regardless of where the deceased or the heirs lived. The tax is calculated on each heir's share, with rates and allowances depending on how closely the heir was related to the deceased. Because the property is in Greece, Greek tax authorities have the right to tax it even if everyone involved is foreign.

How much is Greek inheritance tax for close family?

Close relatives in Category A get a 150,000 euro tax-free allowance, then pay between 1 and 10 percent. Category A covers spouses, children, grandchildren, and parents. So a child inheriting a 400,000 euro Greek property would have 250,000 euros taxed on a sliding scale topping out at 10 percent, not the whole value. The result is usually a modest bill for direct descendants.

What about heirs who are not close relatives?

Distant relatives and unrelated heirs pay far more, with allowances shrinking and rates rising sharply. Category C, which includes non-relatives, has only a 6,000 euro allowance and rates that climb to 40 percent. Leaving Greek property to friends, partners you never married, or distant relations can therefore produce a heavy tax charge that close-family heirs would never face.

Are there reliefs for a main residence?

Yes, a spouse or child inheriting the deceased's main home can claim a significant exemption if they own no other property. A surviving spouse can claim an inheritance tax exemption on a primary residence worth up to 250,000 euros, and a child up to 200,000 euros, provided they do not already own other real estate. These reliefs can wipe out the tax entirely on a modest family home.

What is the practical process my heirs go through?

Heirs must accept the inheritance before a Greek notary and register the transfer, which involves paperwork and deadlines. They obtain a Greek tax number (AFM), file an inheritance tax declaration, usually within nine months if the death occurred in Greece or one year if abroad, and then sign a notarial acceptance deed registered at the Land Registry or Cadastre. Missing the filing deadline triggers penalties and interest.

How long do my heirs have to deal with it?

The inheritance tax declaration is generally due within six months of death for deaths in Greece, and one year for deaths abroad, with possible extensions. Until the acceptance deed is signed and registered, the heirs cannot sell, mortgage, or fully use the property. Estates left unaddressed for years become harder and more expensive to untangle, especially across borders.

How can a foreign owner make this easier in advance?

Make a will that expressly chooses your national law where appropriate, keep a clear paper trail, and get cross-border advice before there is a problem. A Greek-law will or a home-country will with an explicit choice-of-law clause, an up-to-date AFM, and organised title documents save your heirs months of difficulty. Confirming the title is clean and properly registered while you are alive is the kind of groundwork Bektu encourages every owner to do.