The Fifth Book of the Civil Code has been replaced in its entirety.
The decisive criterion is the date of death.
This work is carried out by our lawyers in Greece, before the competent authorities and courts.
Law 5303/2026 on the reform of succession law (Government Gazette A 81 of 22 May 2026)
replaced the Fifth Book of the Civil Code in full. Its substantive provisions apply to the
succession of persons who die on or after 16 September 2026, subject to the transitional
provisions.
The decisive criterion is therefore not when you deal with the matter but when the deceased
died. For deaths before that date the previous law continues to apply, and the two regimes will
coexist for years. In every case the first thing we check is the date of death.
Liability for debts. The former rule of unlimited liability with the heir’s own assets, unless acceptance under benefit of inventory had been declared in time, is reversed: separation of the estate from the heir’s personal property becomes the rule. For the diaspora this is perhaps the
most significant change, because the risk of inheriting debts unknowingly is sharply reduced.
Forced heirship. The reserved portion ceases to operate as a share in rem and becomes a monetary claim. The beneficiary no longer acquires automatic co-ownership of the property,
which limits the fragmentation of family real estate.
Succession agreements. Institutions previously prohibited are now permitted: by notarial deed, the deceased may regulate during his lifetime the transfer and distribution of his estate, and
prospective heirs may renounce their rights.
Acceptance and distribution in one deed. A single notarial act may cover both acceptance and distribution among co-heirs; it is registered with the Cadaster and takes effect retroactively from the date of death.
Renunciation. The framework is restated, with specific provision for when the time limit begins to run where the heir lives abroad, a new regime for minors, and an express list of acts that do not amount to tacit acceptance.
Wills, spouse and carers. Holographic wills are retained but with stricter safeguards of
authenticity and a greater role for notarial and electronic recording; the rights of the surviving spouse are recalibrated, the position of a partner in an unregistered relationship is regulated, and a monetary claim is provided for a person who cared for the deceased without payment.
Inherited property does not pass into your name by the death alone. A notarial deed of acceptance is required and, above all, its registration with the competent Cadastre office; it is registration that completes the publicity of title, taking effect retroactively from the date of
death. Until then the property cannot be sold, transferred, mortgaged or lawfully let, and no notary will draw up a contract of sale.
Before the deed is signed, certain matters must be in order: the inheritance tax return filed with the tax administration and the relevant certificate obtained, with a Greek tax number for the heir; a recent property tax certificate confirming that the property was declared in the deceased’s property statement for the required years and that the tax has been paid or arranged; identification of the property through a cadastral extract and diagram, or a certificate for areas still being surveyed, together with the deeds of title and their registration certificates; the death certificate, the certificate of next of kin and certificates as to the publication of a will and as to renunciation; and a check of the cadastral entries for mortgages, prenotations, seizures and claims.
Frequently the property appears in the Cadastre as belonging to an unknown owner, or with incorrect boundaries, area or owner details, because no declaration was made during the survey. A correction of the cadastral entry then comes first, administratively where that suffices and judicially where it does not, within the time limits laid down by law. Since those limits run, the matter should not be left pending.
Not as to the substantive provisions. The law in force at the date of death applies, subject to the transitional rules.
No. Acceptance and its registration with the Cadastre come first.
Under the new framework separation of the estates is the rule and exposure is limited. In older successions the risk is assessed under the previous law, which makes early examination urgent.
No, but you do need a Greek tax number.
