Forced heirship (Pflichtteil) under Greek inheritance law

For deaths before 16 September 2026, Greek law recognises a genuine right of forced heirship: the person entitled acquires the status of a (co-)heir directly upon the death, in the amount of his or her compulsory-portion quota (Arts. 1825 § 2, 1846 Greek Civil Code). The right is inheritable and may be accepted or disclaimed. German law, by contrast, grants only a monetary claim.

For deaths on or after 16 September 2026, the compulsory portion has become a monetary claim against the heir – similar to German law. The person entitled no longer becomes a co-heir with a share in the estate assets, but a privileged creditor of the estate. This is intended in particular to prevent real estate from being fragmented among many co-owners. Where the circumstances require it, the court may exceptionally order that a percentage or a specific asset be transferred instead of money. The claim is inheritable, transferable and can be waived.

Provided they would be statutory heirs, the following persons are entitled (Art. 1825 § 1 Greek Civil Code):

• the descendants (children, grandchildren, great-grandchildren),
• the surviving spouse or registered partner (Law 4356/2015),
• the deceased's parents – but only if there are no descendants.

This circle of entitled persons has in principle been retained under the reform.

The compulsory portion is always half of the statutory share – both under the previous law (Art. 1825 § 1 sentence 2 Greek Civil Code) and under the reformed law. Example: if a child would inherit 100% under statutory succession, his or her compulsory portion is 50%. Because the reform increases the spouse's statutory share alongside one child to ⅓, the spouse's compulsory portion in that case is ⅙.

All heirs are counted, including those disinherited by will and those who disclaim (Art. 1830 Greek Civil Code).

The value of the estate at the time of death, after deducting debts, funeral costs and inventory costs (Art. 1831 Greek Civil Code). Lifetime transfers to persons entitled to a compulsory portion that must be taken into account are added, as well as gifts to third parties made in the period before death, unless they fulfilled a moral obligation.

Under the previous law, gifts to third parties made within the last ten years before death are added. For deaths on or after 16 September 2026, this period has been shortened to five years; parental transfers and gifts made in contemplation of death are now expressly included.

Under the previous law (Art. 1828 Greek Civil Code), the beneficiary may either accept the bequest and claim the difference, or disclaim it and demand the full compulsory portion.

No. Conditions, time limits or the appointment of an executor are deemed not written insofar as they impair the compulsory portion (Art. 1829 Greek Civil Code). Granting only a right of usufruct or a right of residence instead of the compulsory portion is likewise not permitted.

Under the previous law, enforcement generally takes place through the inheritance action (petitio hereditatis, Arts. 1871 et seq. Greek Civil Code) to establish the right of inheritance and obtain the return of the estate. If the estate is insufficient, an action against the recipient of a gift that infringes the compulsory portion may be considered (Arts. 1835–1838 Greek Civil Code). The limitation period is two years (Art. 1836 § 2 Greek Civil Code); the recipient can avert the action by paying the shortfall.

For deaths on or after 16 September 2026, the person entitled asserts a payment claim against the heir. According to the available information, it becomes time-barred two years after the end of the year in which the entitled person became aware of the claim, and in any event 20 years after the death. The former action to reverse gifts has been replaced by a monetary claim against the recipient for the shortfall, limited to the value of the gift; this claim becomes time-barred three years after the death.

Yes, but only on serious grounds provided for by law. The reform has renamed disinheritance as "deprivation of the compulsory portion" and introduced uniform grounds for all persons entitled; domestic violence is now expressly mentioned.

Since the 2026 reform, yes: a person may waive future inheritance rights – in whole or in part, for example limited to the compulsory portion, with or without consideration – in a notarial advance waiver contract. This was not possible under the previous law.

Under Art. 21 of Law 1738/1987, a Greek national who was continuously domiciled abroad for at least 25 years before death is not subject to the restrictions of Greek compulsory-portion law. In addition, the EU Succession Regulation must be observed: if the deceased's habitual residence was outside Greece (or a valid choice of law was made), the compulsory portion is generally governed by the applicable foreign law.

Yes. The inheritance tax return must be filed electronically via the myPROPERTY platform of the Greek tax authority AADE within six months of the death or the opening of the will (twelve months if the heir is resident abroad).

The tax class depends on the degree of kinship:

• Category A (spouses/partners, children, grandchildren, parents): allowance €150,000 (€400,000 for the spouse after at least five years of marriage and for minor children); 1% to 10% above the allowance,
• Category B (e.g. great-grandchildren, grandparents, siblings, nieces and nephews): allowance €30,000; 5% to 20%,
• Category C (all other persons): allowance €6,000; 20% to 40%.