This is a tax imposed on:

• every asset, movable, immovable, as well as intangible assets (e.g., receivables, copyrights, patent rights, etc.) located in Greece and owned by citizens or foreigners who have died.
• movable property that is located abroad and belonged to deceased Greeks or foreign nationals whose residence was in Greece.

An obligation that arises for heirs is the submission of an Inheritance Tax Return.
 

The inheritance tax return is submitted to:
• the Tax Office competent for the residence of the deceased, as it was declared in the Tax Registry, if he was a resident of Greece.
• the Tax Office of Residents Abroad and Alternative Taxation of Tax Residents if the deceased was a foreign resident, regardless of whether he died in Greece or abroad.

It is possible that the Tax Office competent for the residence of the deceased is different from the Tax Office competent for his taxation.

Example
Suppose that A. had his registered office of his business activity in Chalkida but his residence in Kifissia. His heirs will complete the employment cessation procedures at the Tax Office of Chalkida, but the inheritance tax return will be submitted to the Tax Office of Kifissia, which is the Tax Office of the deceased’s residence.

For deaths from 01/01/2022 onwards, the inheritance tax return is submitted to the digital portal myAADE through the myPROPERTY application. For the other cases, it is submitted to the digital portal myAADE through the "My Requests" platform, by selecting the Subject “Capital,” Procedure "Inheritance Tax Return Submission" and attaching the necessary supporting documents.
 

The inheritance tax return is submitted:
• Within nine months of the death, if the deceased died in Greece, or
• Within one year if the deceased died abroad or his heirs were residing abroad at the time of death.

The deadline for submitting the inheritance tax return normally starts from:
• The death of the deceased for intestate (without a will) heirs
• The publication of the will for the testamentary heirs/legatees
• The publication in the press of the final court decision that declares the disappearance of a person
• The termination of the dispute, the combination of the usufruct with the bare ownership, the collection of copyrights, and so on.
 

The supporting documents normally required to submit an inheritance tax return are:

• Death certificate
• Copy of will
• Certificate of next of kin or inheritance certificate*, if available
• Certificate of non-publication of a will by the competent Magistrate’s Court or record of publication of a will with a copy thereof and certificate of non-publication of another will by the Magistrate’s Court
• Other supporting documents provided for in relevant decisions, so that the tax can be determined

The competent Magistrate’s Court is defined as that of the deceased’s residence.

* Definition: The inheritance certificate is a certificate that proves the heir’s inheritance right. The heir may submit an application for the issuance of an inheritance certificate to the competent Magistrate’s Court. 

For cases of death before 01/03/2013, certificates of non-publication of a will or non-publication of another will (depending on the case) are required, from both the Magistrate’s Court and the Court of First Instance.

• In order to draw up the notarial deed of acceptance of inheritance, the heir must present the ENFIA (Unified Property Tax) certificate of the last five years for the properties he inherits.

• In the Inheritance Tax Return, all the heirs declare, in addition to the assets of the inheritance, all of its liabilities which include the debts of the deceased that legally exist on the date of his death.

The heirs are liable for all the debts of the deceased in proportion to their inheritance share. The heir who accepts the inheritance is liable for paying the debts of the inheritance with his entire property (individual and inherited). Indicatively, the payment of overdue and non-overdue debts of the deceased to the State. The heir(s) who has/have disclaimed the inheritance are not liable for the debts of the deceased.

In the event that the heir accepted the inheritance with the benefit of the inventory, his liability is limited to the assets of the inheritance. This means that he is liable for paying the debts with the assets of the inheritance and not with his personal property. If he is deprived of the benefit according to the written provisions, he is liable as a simple heir.

The heirs have the possibility to settle the debts certified in the name of the deceased in accordance with the current legal framework at the percentage of their inheritance share.