Greek Inheritance Law 2026: What Changes on 16 September

Three dates determine which law applies

1. Date of death. A death before 16 September 2026 is generally governed by the previous inheritance regime, subject to Article 33. A death on or after that date falls under the main body of the reform.
2. Date of the will or its revocation. A will made or revoked before commencement is not invalid merely because the law changed. Its form and the testator's capacity are assessed under the law in force when the act occurred.
3. Stage of distribution. Distribution after 16 September 2026 follows the new distribution rules even where the death occurred earlier, unless a distribution action had already been filed by that date.

What changes for deaths on or after 16 September 2026

Inheritance contracts taking effect on death

The revised Civil Code permits a contract under which a person may appoint an heir, leave a legacy or make another disposition taking effect on death. It is strictly personal, must be executed by notarial deed and requires the parties to appear in person. It is not an informal substitute for a will: its core provisions are not unilaterally revocable except where the law allows.

Article 33 allows these contracts, and advance contracts renouncing a future inheritance right, to be concluded from 16 September 2026. Before signing, the family position, forced shares, debts, lifetime gifts and tax consequences must be examined.

The surviving spouse and the main home

On intestacy, the surviving spouse receives one third when inheriting with one child, one quarter with two or more children, and one half with second-class relatives. Household items used by the spouses are additional, together with exclusive use of the main home for one year.

The spouse may also ask for usufruct over specified assets instead of the full-ownership share. The inheritance-court application is tied to a short period of four months after expiry of the Article 1845 periods. It is not automatic and requires valuation and legal assessment.

An unmarried partner: protection, not automatic equality with a spouse

If there is no surviving spouse, an unmarried partner may, subject to conditions, receive the household items and exclusive use of the main home for one year where the couple had permanently cohabited during the last three years or had children together. If no spouse or relative is called to inherit, the partner may seek the whole estate through the court within the disclaimer period.

The rule does not automatically equate every relationship with marriage or a civil partnership. The duration and reality of cohabitation, common children and absence of other heirs must be proved.

A person who provided substantial unpaid care

A person who provided substantial personal care without reasonable remuneration for at least six months during the deceased's final three years may have a statutory legacy claim. The amount is not fixed; the court considers duration, intensity and value of care and the estate. The testator may exclude this legacy by will.

The forced share becomes primarily a monetary claim

Descendants, parents and a surviving spouse who would inherit on intestacy retain a forced share equal to half their intestate portion. Its principal form is now a monetary claim against the heir, rather than automatic co-ownership of each estate asset. Where statutory conditions are met, the court may award an asset in kind.

The claim is subject to a two-year limitation period beginning after the end of the year in which the protected heir learned the relevant facts, and in all cases to a twenty-year maximum from death. Calculation remains complex because lifetime gifts and benefits may need to be brought into account.

Estate debts: separation from personal assets, with important exceptions

Under the new regime, an heir is in principle not liable with personal assets for estate obligations. Personal liability can nevertheless arise after a declaration of free management and disposal, an unauthorised transaction, culpable reduction of the estate or another Article 1895 event. Anyone with a legal interest may request judicial liquidation.

The practical message is not that debts disappear. The liability mechanism changes, and administration must be documented. Assets, liabilities, guarantees and pending claims should be inventoried before a sale, withdrawal, set-off or distribution.

What happens to wills already made

An older will does not become invalid merely because Law 5303/2026 commenced. Article 33 preserves the previous law on form and capacity for wills made or revoked before commencement, and similarly for an earlier ascendant distribution.

At the same time, specified sentences of the new Article 1763 concerning handwritten wills apply from publication to wills not yet published. Depending on who benefits and when publication occurs, an undeposited handwritten will may need to be declared the principal will. Neither “all old wills remain untouched” nor “every old will must be remade” is a safe general rule. The particular document must be reviewed.

Disclaimer, acceptance and time limits

The ordinary period for disclaiming remains four months. It is one year if the deceased's last residence was abroad or the heir learned of the devolution while residing abroad. For testamentary succession it does not begin before publication of the will. Its start depends on actual knowledge of the devolution and its basis, so it should not be calculated casually.

Preparing an inventory, paying funeral expenses and arranging publication of a will do not alone amount to acceptance. Disposal of assets or conduct presupposing the status of heir may have serious consequences. Minors and persons under judicial support require particular procedural care.

Key transitional points in Article 33

• Distribution after 16 September 2026 follows the new rules even after an earlier death, unless a distribution action had already been filed.
• An executor for an earlier estate generally remains under the previous regime, with the specific application of new Article 1989 from 16 September where management was assigned.
• For certain older estates, the law created a special six-month route from publication to request appointment of an inventory officer, only where all transitional conditions are met.
• The repeals in Article 34 operate from 16 September 2026 and must not be applied retrospectively without specific analysis.

Practical checklist before taking action

1. Record the exact date of death, last residence and date on which the heir learned of the call to inherit.
2. Locate every will, notarial deed, gift, parental gift, civil-partnership instrument and family agreement.
3. Map real estate, bank accounts, businesses, debts, guarantees, pending litigation and tax obligations.
4. Do not sell, withdraw or distribute assets before checking the effect on disclaimer rights and personal liability.
5. Identify the spouse, children, parents, partner, care provider and every potential forced heir.
6. Preserve evidence of care, cohabitation, common children, expenses and the sequence of actions.

Frequently asked questions

A relative died in June 2026. Does the whole new law apply?

Not automatically. The main body of Parts A, B and C is linked to deaths on or after 16 September 2026. Some provisions apply from publication and transitional rules may still affect distribution, wills or liquidation.

Must I rewrite a will made before 16 September?

Not solely because the law changed. It should nevertheless be reviewed against current assets, family circumstances, forced-share rights and the new planning options. Review does not mean automatic revocation.

Does an unmarried surviving partner automatically become an heir?

No. The law provides specified protection and, only under defined conditions, a court route to the whole estate where no spouse or inheriting relatives exist.

Can an heir never be exposed to debts under the new law?

No. There is a default separation from personal assets, but free management, unauthorised acts or culpable depletion of the estate may create personal liability.