Your Attorney for International Inheritance Law: Kosmidis & Partner Advises You on Inheritance Matters with a Foreign Connection
Deaths on or after 17 August 2015
For deaths on or after 17 August 2015, the European Succession Regulation (EU) No. 650/2012 applies. Art. 25(1) of the German Introductory Act to the Civil Code (EGBGB), which was previously decisive under German law, as well as Art. 28 of the Greek Civil Code (ZGB), no longer apply since then. As a basic rule, under Art. 21 of the Regulation, the entire succession is governed by the law of the state in which the deceased had their habitual residence at the time of death – unless it is clear from all the circumstances that there was manifestly a closer connection to another state.
Under Art. 22 of the Regulation, the deceased may choose the law of the state whose nationality they possess at the time of the choice or at the time of death; the choice of law must be made expressly in a disposition of property upon death. The Regulation applies universally (Art. 20 of the Regulation), i.e. even where the law it designates is that of a non-member state (e.g. the law of a US state, noting that the United States has no uniform federal law of succession).
Note: the Regulation applies to all EU member states except Denmark and Ireland, which do not participate. It was never applicable to the United Kingdom in any event; Brexit (effective since 31 January 2020) has not changed this.
Deaths Before 17 August 2015
For the administration of estates relating to deaths that occurred before 17 August 2015, Art. 25 EGBGB and Art. 28 ZGB continue to apply.
Art. 25 EGBGB (Introductory Act to the German Civil Code)
Under this provision, succession is governed by the deceased’s national law at the time of death. An exception is the limited choice of law under Art. 25(2) EGBGB: for immovable property located domestically, the deceased may choose German law by way of a disposition of property upon death; this can result in a split estate if the deceased’s national law continues to govern the remainder of the estate.
Art. 28 of the Greek Civil Code (ZGB)
Art. 28 ZGB likewise looks to the deceased’s nationality at the time of death. For Greek nationals living abroad, Art. 21 of Law 1738/1987 provides for an important exception: a person who was continuously domiciled abroad for at least 25 years before their death is not subject to the restrictions of Greek compulsory-portion law.
A further exception concerns the formal validity of dispositions of property upon death: here, Art. 11 ZGB refers to the Hague Convention on the Form of Testamentary Dispositions of 5 October 1961, which Greece ratified through Law 1325/1973; Art. 27 of the EU Succession Regulation also essentially refers to its principles, so that Art. 11 ZGB remains substantively instructive even today, though for deaths on or after 17 August 2015 it is superseded by the EU Regulation, which takes precedence.
FAQ
For deaths on or after 17 August 2015, the European Succession Regulation (EU) No. 650/2012 applies. As a basic rule (Art. 21 of the Regulation), the entire succession is governed by the law of the state in which the deceased had his or her habitual residence at the time of death.
Yes. If it is clear from all the circumstances that the deceased was manifestly more closely connected with another state at the time of death, the law of that other state applies.
Yes. Under Art. 22 of the Regulation, a person may choose the law of the state whose nationality he or she possesses at the time of the choice or at the time of death. The choice of law must be made expressly in a disposition of property upon death, for example in a will. Since the Greek inheritance law reform of 2026, a choice of law can also be made in a Greek inheritance contract.
Often, yes. A German national living in Greece, for example, can ensure through a choice of law that German law applies to his or her entire estate – and vice versa. Whether a choice of law is advantageous depends on the family and asset situation and should be considered carefully.
Yes. The Regulation applies universally (Art. 20 of the Regulation), i.e. even if the law it designates is that of a non-member state – for example the law of a US state (the United States has no uniform federal law of succession).
It applies in all EU member states except Denmark and Ireland, which do not participate. It never applied to the United Kingdom; Brexit (effective since 31 January 2020) has not changed this.
For deaths on or after 17 August 2015, Art. 25(1) of the German Introductory Act to the Civil Code (EGBGB) and Art. 28 of the Greek Civil Code no longer apply. They have been superseded by the Regulation.
For the administration of estates of persons who died before 17 August 2015, Art. 25 EGBGB (Germany) and Art. 28 Greek Civil Code (Greece) continue to apply.
Succession was governed by the deceased's national law at the time of death. As an exception, Art. 25(2) EGBGB allowed a limited choice of law: for immovable property located in Germany, the deceased could choose German law by a disposition upon death. This could lead to a split estate if the deceased's national law continued to govern the rest of the estate.
Art. 28 Greek Civil Code likewise referred to the deceased's nationality at the time of death.
Yes. 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. According to the available information, this rule has been retained under the 2026 reform.
For the formal validity of dispositions upon death, Art. 11 Greek Civil Code refers to the Hague Convention on the Form of Testamentary Dispositions of 5 October 1961, which Greece ratified by Law 1325/1973. Art. 27 of the EU Succession Regulation is essentially based on the same principles. A will is therefore generally formally valid if it complies, for example, with the law of the place where it was made, the testator's nationality, domicile or habitual residence, or – for immovable property – the place where the property is located.
It remains substantively instructive. For deaths on or after 17 August 2015, however, it is superseded by the EU Succession Regulation, which takes precedence.
As of June 2026. All information on these pages is provided without guarantee or liability.