Inheriting Greek Property as a Foreign Heir: What Is Known in 2026

Heirs who live outside Greece owe Greek inheritance tax on property located in Greece, whatever their residence; the sources we read agree on that and disagree on the rates, the allowances and the filing deadline, so no figure on this page should be used without a Greek lawyer's confirmation. The two 2025 laws are often confused: one changed procedure at the notary, the other changed tax for Greek citizens abroad, and neither is a general rate cut for foreign owners.

What the sources agree on

• A foreign heir pays Greek inheritance tax on assets located in Greece, regardless of where the heir lives.
• Tax depends on the relationship between the heir and the person who died: children and spouse are in the most favourable category, distant relatives and non-relatives pay the most.
• The return has a deadline, and an heir abroad is reported to get longer than one in Greece.

Where they disagree

Point	What we found
Rates	One source says the closest category pays between 0% and 10%; an older guide gives a flat 1% for the first two categories with allowances of €95,000 and €20,000, and 20%, 30% and 40% for distant relatives above €6,000.
Category A allowance	One blog says it rose from €100,000 to €150,000. We could not confirm it.
Deadline	Reports differ: six months, nine months, or one year for heirs abroad.

The two 2025 laws

• Law 5221/2025 is described as mainly procedural: wills and inheritance certificates move to notaries, with its notarial and administrative provisions in force from 1 November 2025.
• Law 5222/2025 carries the tax change reported by KPMG and Chambers: movable assets outside Greece owned by Greek citizens who have lived abroad for at least five consecutive years (instead of ten) are exempt. That concerns Greek citizens abroad, not buyers of Greek property.

For non-dom and Golden Visa families

• Family members included in the Greek non-dom regime are exempt from Greek inheritance and gift tax on foreign assets (IMI Daily): see flat taxes in Europe. That does not cover property in Greece.
• Not in the sources: what happens to a Golden Visa permit when the investor dies, and what status family members keep. Ask in writing before you buy: selling or losing the qualifying property.

Questions for your lawyer

1. What are the rates and allowances for my heirs, in each category?
2. Which deadline applies to an heir living abroad, and what is the penalty for missing it?
3. Which country's inheritance law applies to my estate, and does my will work in both countries?
4. What happens to the permit and the property if I die?
5. Does my home country also tax the inheritance, and is there a treaty?

Sources: KPMG Greece, "Tax Updates" (6 August 2025); Chambers Private Wealth; Greek Herald and Protothema on the 2025 inheritance laws; IMI Daily (5 February 2026); estate-planning blogs, as described. Informational, not legal or tax advice.