Under Greek law, inheritance is primarily governed by a valid disposition upon death
If none exists, or if it does not cover the entire estate, statutory succession applies – either in favor of the deceased’s relatives (Orders I-IV), the surviving spouse or registered partner (Order V), or the Greek state (Order VI).
A. Inheritance Rights of Relatives
- First order (Art. 1813 ZGB): the deceased’s descendants (children, grandchildren, great-grandchildren). They generally receive the entire estate, provided there is no spouse/partner, who otherwise inherits ¼ alongside them. Within this order, the principle of representation by branch applies; children inherit in equal shares.
- Second order (Art. 1814 ZGB): the deceased’s parents, their siblings, and the children and grandchildren of predeceased siblings; the right to inherit ends at the fourth degree of the collateral line.
- Third order (Art. 1816 ZGB): the deceased’s grandparents and their children and grandchildren, likewise limited to the fourth degree of the collateral line.
- Fourth order (Art. 1817 ZGB): the deceased’s great-grandparents, who inherit in equal shares.
B. Inheritance Rights of the Spouse and Registered Partner
Since Law 4356/2015 (registered partnership) and Law 5089/2024 (marriage for all), registered partners and same-sex spouses have the same statutory inheritance rights as spouses in a traditional marriage.
- Share of the estate: under Art. 1820 ZGB, the surviving spouse/partner always inherits ¼ alongside relatives of the first order, and ½ of the estate alongside relatives of the second to fourth orders; in addition, the so-called “preferential share” (household effects and the like) is granted, which may be restricted if the children’s needs so require.
- Fifth order (Art. 1821 ZGB): if there are no relatives of Orders I-IV, the spouse/partner becomes sole heir.
- Exclusion (Art. 1822 ZGB): the right to inherit lapses if the marriage/partnership no longer existed at the time of death, or if the deceased had already validly filed for divorce or dissolution.
- Equalization of accrued gains (Art. 1400 ZGB): where the matrimonial property regime is governed by Greek law, a contractual claim to equalization of accrued gains exists; the law rebuttably presumes a contribution of ⅓ of the increase in assets.
C. Inheritance Rights of the State
If there are neither relatives of Orders I-IV nor a spouse or registered partner, the Greek state (Treasury) is called to inherit as sole heir under Art. 1824 ZGB.
D. Tax Aspects (as of 2026)
Heirs of the first order as well as spouses/partners fall into tax Category A. An allowance of €150,000 per heir applies; for the surviving spouse/partner (after at least five years of marriage/partnership or where there are joint children) and for minor children, the allowance increases to €400,000. Amounts exceeding this are taxed progressively at rates of 1% to 10%.
FAQ
Statutory succession applies if the deceased did not leave a valid disposition of property upon death (will or, since the 2026 reform, an inheritance contract), or if such a disposition does not cover the entire estate.
Greek law distinguishes between several orders of succession:
• Orders I to IV: the deceased's relatives,
• Order V: the surviving spouse or registered partner,
• Order VI: the Greek State.
A relative of a closer order excludes relatives of more distant orders.
The first order (Art. 1813 Greek Civil Code) consists of the deceased's descendants – children, grandchildren and great-grandchildren. Children inherit in equal shares. Within this order, the principle of representation by branch applies: a predeceased child is replaced by his or her own descendants. If there is no surviving spouse or partner, the descendants inherit the entire estate.
The second order (Art. 1814 Greek Civil Code) consists of the deceased's parents and siblings, as well as the children and grandchildren of predeceased siblings. The right to inherit ends at the fourth degree of the collateral line.
The third order (Art. 1816 Greek Civil Code) consists of the deceased's grandparents and their children and grandchildren, likewise limited to the fourth degree of the collateral line. The fourth order (Art. 1817 Greek Civil Code) consists of the deceased's great-grandparents, who inherit in equal shares.
Yes. Since Law 4356/2015 (registered partnership) and Law 5089/2024 (marriage for all), registered partners and same-sex spouses have the same statutory inheritance rights as spouses in a traditional marriage.
For deaths before 16 September 2026, the surviving spouse or registered partner inherits ¼ of the estate alongside relatives of the first order and ½ alongside relatives of the second to fourth orders (Art. 1820 Greek Civil Code).
For deaths on or after 16 September 2026, the reform has improved the spouse's position: alongside one child the spouse inherits ⅓, alongside two or more children ¼, and alongside relatives of the second order ½.
In addition to the share of the estate, the surviving spouse or partner receives the household effects and similar items as a so-called preferential share. This may be restricted if the needs of the children so require.
If there are no relatives of Orders I to IV, the spouse or registered partner inherits the entire estate as sole heir (fifth order, Art. 1821 Greek Civil Code).
The spouse's right to inherit lapses if the marriage or partnership no longer existed at the time of death, or if the deceased had already validly filed for divorce or dissolution (Art. 1822 Greek Civil Code). Under the reformed law, pending dissolution proceedings – including a consensual divorce – are sufficient to exclude the spouse.
Yes, if the matrimonial property regime is governed by Greek law. Under Art. 1400 Greek Civil Code, the surviving spouse has a claim under the law of obligations to participate in the increase in the deceased spouse's assets during the marriage. The law rebuttably presumes a contribution of one-third of the increase in assets.
If there are neither relatives of Orders I to IV nor a spouse or registered partner (and, under the reformed law, no entitled cohabiting partner), the Greek State (Treasury) inherits as sole heir (Art. 1824 Greek Civil Code).
For deaths on or after 16 September 2026, the surviving spouse additionally receives:
• the right to use the main family residence exclusively and free of charge for one year after the death,
• the option to request a usufruct over estate assets instead of the statutory share,
• the possibility that the court awards the family residence to the spouse, subject to an equalisation payment if its value exceeds the spouse's share.
Yes, to a limited extent. A partner who lived with the deceased in permanent cohabitation for at least the last three years before death – or without a minimum period if there are joint children – is entitled, where there is no spouse, to the household effects and to use the residence for one year. If there is neither a spouse nor any relative entitled to inherit, the cohabiting partner may inherit the entire estate after the conditions have been established by the court.
Yes. A person who provided substantial care to the deceased without remuneration for at least six months within the last three years before death receives a statutory legacy. Its amount depends on the type, duration and extent of the care.
Heirs of the first order as well as spouses and registered partners fall into tax Category A. A tax-free allowance of €150,000 per heir applies; for the surviving spouse or partner (after at least five years of marriage or partnership, or where there are joint children) and for minor children, the allowance increases to €400,000. Amounts above the allowance are taxed progressively at rates of 1% to 10%.
As of June 2026. All information on these pages is provided without guarantee or liability.