Who inherits in Greece without a will?

First: does Greek law apply?

Since 17 August 2015, EU Regulation 650/2012 decides which country’s law governs a succession. The general rule is the law of the country where the deceased was habitually resident at death — not their nationality, and not where the property is. A Greek national who lived in Germany may therefore be inherited under German law, while a foreign national who lived in Athens is normally inherited under Greek law. A person may choose the law of their nationality in a will, but by definition that does not happen when there is no will.

The rules below apply where Greek law governs.

The four classes of heirs

Relatives are grouped into classes. A closer class excludes all later classes; within a class, the closer degree excludes the more remote.

• First class — descendants (Article 1813): children, and through them grandchildren and further descendants.
• Second class (Article 1814): parents, brothers and sisters, and the children and grandchildren of a brother or sister who has died.
• Third class (Article 1815): grandparents and their descendants (uncles, aunts, cousins).
• Fourth class (Article 1816): great-grandparents.

If there is no spouse and no relative in any of these classes, the estate passes to the Greek State (Article 1824).

The surviving spouse’s share

The spouse is not part of a class but inherits alongside them (Article 1820):

• with children or other descendants: one quarter (1/4) of the estate;
• with relatives of the second, third or fourth class: one half (1/2);
• with no relatives in the first four classes: the whole estate (Article 1821).

The spouse is also entitled in advance to the household furnishings and similar items used by the couple, unless other heirs need them. A partner in a registered cohabitation agreement (σύμφωνο συμβίωσης) has comparable rights, with some differences. A spouse loses the right to inherit if, at death, the deceased had validly filed for divorce on well-founded grounds.

How children share the estate

Children inherit in equal parts, whatever their age or nationality and whether born inside or outside marriage, once parentage is legally established. Adopted children inherit as children. If a child died before the parent, that child’s own children take their parent’s share between them.

Example: a man dies leaving a wife and three children. The wife receives 1/4. The remaining 3/4 is divided equally, so each child receives 1/4.

Example: a woman dies leaving a husband and her mother, but no children. The husband receives 1/2 and the mother 1/2 — if the deceased also had siblings, they share that half with the mother.

Accepting or renouncing

An heir becomes an heir automatically at death, but may renounce. Renunciation must be declared at the registry of the competent district court (Ειρηνοδικείο) within four months of learning of the inheritance and the reason for being called to it — or within one year if the deceased’s last residence was abroad, or the heir lived abroad when they learned of it (Article 1847). After the deadline, the inheritance is treated as accepted, including any debts. Where debts may be significant, acceptance with the benefit of inventory can limit liability to the value of the estate.

Steps for an heir living outside Greece

1. Obtain a Greek tax number (AFM). Required for almost every later step; it can be issued through a representative.
2. Gather civil documents. Death certificate, proof of relationship, and evidence of the deceased’s family status. Foreign documents generally need an apostille and an official Greek translation.
3. Grant a power of attorney, if you will not travel. It is signed before a Greek consulate or a local notary with apostille, so a lawyer or representative in Greece can act for you.
4. Confirm there is no will. Searches are made at the competent courts for any published will.
5. Prove your status as heir — usually through a certificate of inheritance (κληρονομητήριο) from the Greek court or a European Certificate of Succession.
6. File the inheritance tax return with the Greek tax authority within six months of death, or one year if the deceased or the heir lived abroad. Spouses and children fall in tax category A, which carries a tax-free threshold of €150,000 per heir, with progressive rates above it.
7. Accept the inheritance by notarial deed for any real estate, and register it with the Hellenic Cadastre or land registry. Only then can the property be sold or transferred in your name.

Common complications

• Property that was never registered in the deceased’s name, or that differs from cadastral records.
• Co-heirs in several countries who must sign together.
• Missed renunciation deadlines where the estate carries debts.
• An earlier will discovered after the process has started.

This guide summarises the general rules of the Greek Civil Code and EU Regulation 650/2012 as at the date above. Thresholds, deadlines and procedures change, and each estate depends on its facts. It is not legal advice for any particular matter.