A new inheritance framework taking effect on 16 September changes rules on estate debts, protected inheritance shares and surviving spouses' rights.
Implementation initially encountered a practical obstacle: the Notarial Association of the Courts of Appeal of Athens, Piraeus, the Aegean and the Dodecanese extended its members' abstention from publishing wills until 30 September, delaying the new system's practical operation.
Which estates are affected
The changes to distribution of property and accompanying debts apply to inheritance relationships involving people who die on or after 16 September 2026.
For earlier deaths, the previous framework generally continues to apply.
One of the most important changes concerns estates where property or deposits are accompanied by loans, tax liabilities or other debts.
Under the new rules, heirs are no longer automatically liable for estate obligations with their own personal assets.
Creditors may pursue claims up to the value of the inherited estate, without reaching the home, deposits or other assets the heir already owned.
However, an heir may lose this protection by disposing of estate assets in breach of the new rules.
The law also provides for court-supervised liquidation, allowing estate assets and liabilities to be treated as a separate pool.
Where there is no will
The distribution of an intestate estate also changes.
Where there is one child, the surviving spouse receives one-third of the estate rather than the previous one-quarter.
Where there are two or more children, the spouse's share remains one-quarter.
The surviving spouse also gains the right to exclusive, free use of the couple's principal home for one year after the death.
Limited protection is introduced for a partner who lived with the deceased without marriage or a civil partnership.
Subject to conditions, that partner may use the shared home for one year.
They may inherit the whole estate only where there is no spouse or relative with a prior claim and after the right has been confirmed by a court.
A person who provided substantial unpaid care for the deceased for at least six months during the final three years of life may also acquire a right to a monetary payment from the estate.
Protected shares become monetary claims
Children, parents and surviving spouses entitled to a legally protected share no longer automatically receive a co-ownership percentage in property and other assets.
Instead, the protected share becomes a monetary claim against the heir, equal to half the share the beneficiary would have received if there had been no will.
Succession agreements before death
The new framework also allows a property owner to agree in advance, through a notarial deed, who will inherit or receive a particular asset.
The change is particularly relevant to family businesses and property, allowing succession to be organised in advance and future disputes reduced.
An advance waiver of the whole inheritance, part of it or only the protected share is also permitted.
The parties must attend personally before a notary, and the waiver may be made with or without consideration.
