Disclaiming a Greek inheritance in 2026: deadlines, debts and the new regime

First question: which law applies

From 2026, the date of death must be known before safe advice can be given about a disclaimer. Deaths up to and including 15 September 2026 generally begin under the previous regime, while deaths on or after 16 September 2026 are primarily governed by the new Greek inheritance law.

The new framework separates estate debts from the heir's personal assets. This substantially changes the assessment, but does not remove the need to consider disclaimer, acceptance, liquidation and the specific consequences of each option.

Deadlines for earlier estates

Under the previous regime, an heir may generally disclaim within four months of learning that the inheritance has devolved upon them and the legal basis on which they are called. If the deceased had their last residence abroad, or the heir learned of the devolution while living abroad, the period is generally one year.

Where succession is based on a will, the period does not begin before publication of the will. If an earlier relative disclaims, it is necessary to identify when the next person learned that they had become the heir. The starting point is not determined only by the date of death and may require evidence of the actual circumstances.

Debts, investigation and acts requiring caution

Before deciding, the fullest possible picture should be obtained of real estate, bank accounts, tax and social security debts, loans, guarantees, pending litigation and other obligations. The existence of real estate does not necessarily mean that the estate's assets exceed its liabilities.

The interested person should also avoid disposing of or managing estate assets without advice. Depending on the applicable law and the facts, an act may affect the right to disclaim or create additional responsibility.

• Review of any will and the order of heirs
• Record of estate assets and liabilities
• Checks for tax, social security and bank debts
• Review of acts already undertaken
• Calculation of the correct start of the deadline

Minors and cross-border estates

Where a parent's disclaimer causes the inheritance to pass to a minor, the parent should not assume that their own declaration is enough. Protection of the child, court authorisation where required and the new rules under Article 1527 of the Civil Code require specific handling.

Particular care is also needed when the deceased or heir is connected with another country. In addition to time limits, questions of jurisdiction, applicable law, the European Certificate of Succession and recognition of acts may arise. Early review helps avoid decisions that are difficult to reverse later.