Greek inheritance tax: start by mapping the property and family connection

Separate tax scope from the question of who inherits

Gov.gr’s English-language succession tax page says the beneficiary of an acquisition is liable for inheritance tax and that the tax depends on the value transferred and the relationship to the deceased. It describes three kinship categories with different tax bands and tax-free amounts. This is a tax starting point only: it does not identify who is an heir or determine anyone’s inheritance share.

The page also describes tax scope by reference to property located in Greece and certain movable property abroad, with distinctions tied to nationality and domicile. It lists an exception for some movable property abroad after at least ten consecutive years of establishment outside Greece, alongside exceptions to that exception. These are complex statutory descriptions; do not decide whether tax is due from a short summary.

Questions to bring to an adviser

• Where is each asset located, and is it movable or immovable property?
• What were the deceased person’s nationality and domicile, and what are the beneficiary’s facts?
• Which local tax professional can assess whether the described scope applies?

Treat an old general page as a pointer, not a tax calculation

The Gov.gr page identifies Greece’s inheritance-tax code and the Independent Authority for Public Revenue (AADE) as responsible for the content. It is marked last updated 25 July 2022. Because the source itself is not recent, it should be used to identify questions and official institutions—not to rely on current rates, allowances, filing steps or deadlines without checking more recent official guidance.

Prepare a factual list of assets, values, family relationships, residence and nationality history, and any foreign connection. A qualified Greek tax professional can determine which current filing instructions and supporting records apply; this article does not calculate tax or recommend a tax position.

Questions to bring to an adviser

• Has AADE’s current guidance been checked in addition to the older Gov.gr summary?
• Are current rates, exemptions and filing deadlines being confirmed rather than inferred?
• What records substantiate asset location, valuation, kinship and residence?

Know the territorial and professional limits

This article is a narrow Greece inheritance-tax starting point. It does not cover Greek succession law, will formalities, estate administration, property registration, other taxes or the law of another country. It does not assess special categories or exclusions mentioned on the official page. Cross-border assets and differences in nationality or domicile require a fact-specific review.

This article has not been reviewed by a lawyer or human editor. Consult qualified local counsel and a Greek tax professional, and confirm current requirements with AADE before acting.

Questions to bring to an adviser

• Is the question tax liability, inheritance rights, estate administration or more than one of these?
• Are foreign assets, long-term residence abroad or a special status involved?
• Which qualified local adviser can verify the current rules with AADE?

Official starting points

Check these sources for updates; their guidance may have changed since our last source check.

• Gov.gr — Persons liable for inheritance tax (content responsibility: AADE)