Inheritance Laws in Greece
Inheritance Laws in Greece are governed by the Greek Civil Code, with specific provisions for both testate (with a will) and intestate (without a will) succession. Greek inheritance law is influenced by both statutory provisions and mandatory rules of forced heirship, which ensure that certain close family members are entitled to a portion of the estate.
1. Testate Succession (Inheritance According to a Will)
In Greece, individuals can choose to create a will (known as a "diataxi") to determine how their estate will be distributed after their death. The Greek Civil Code allows testators significant freedom to dispose of their property as they wish. However, there are limitations, particularly when it comes to forced heirship rules.
Valid Wills in Greece:
- A will must be made in writing and signed by the testator.
- The will must be witnessed by two or more individuals, and they must sign in the presence of the testator.
- Types of Wills: There are several types of wills allowed in Greece, including holographic (handwritten) wills, notarial (officially signed) wills, and public wills that must be registered with a Greek notary.
Testator's Freedom to Distribute Property:
While individuals can generally distribute their estate as they choose, Greek inheritance law limits this freedom in favor of certain forced heirs.
2. Intestate Succession (Inheritance Without a Will)
If a person dies intestate (without a valid will), Greek law dictates how the estate will be divided. The estate is typically inherited by family members in a prescribed order.
Order of Priority in Intestate Succession:
Spouse and Children:
- If the deceased is survived by a spouse and children, the estate is divided between them.
- The spouse receives a quarter of the estate if there are children, and the remaining three-quarters are divided equally among the children.
- If there are no children, the spouse receives half of the estate, and the other half is divided among the deceased's parents or other relatives.
Children:
- Children of the deceased inherit equally, regardless of whether they are sons or daughters. They are entitled to the remaining portion of the estate after the spouse's share.
Parents:
- If the deceased has no spouse or children, the estate will be inherited by the parents. If both parents are deceased, the estate passes to the siblings.
Other Relatives:
- If no spouse, children, or parents survive, the estate is inherited by more distant relatives, such as siblings, grandparents, aunts, or uncles.
The State (Greek Government):
- If no family members can be located or if the deceased has no living relatives, the estate is ultimately inherited by the state.
3. Forced Heirship Rules in Greece
Greece has forced heirship rules that protect the rights of close family members, particularly children and the spouse. These rules ensure that a person cannot entirely disinherit their children or spouse under a will, even if the testator wishes to leave all of the estate to someone else (e.g., a friend or charity).
Who Are Forced Heirs?
- Children (including adopted children) are considered forced heirs and cannot be completely excluded from the inheritance. They are entitled to a portion of the estate, known as the "legitime".
- The surviving spouse is also a forced heir and entitled to a share of the estate.
- The legitime is a portion of the estate that cannot be reduced or taken away from the forced heirs. In general, the legitime is calculated as half of what the heir would have received under intestate succession.
Calculation of Forced Heirship Share:
- Children: Each child is entitled to half of what they would receive if the estate were being divided under intestate rules.
- Spouse: The spouse’s forced share is one-quarter of the estate if children are present, and one-half if there are no children.
For example:
- If a person dies with two children, the children will inherit half of the estate (as per intestate rules). The spouse will inherit one-quarter of the estate. The remainder can be freely distributed, but the forced heirs (spouse and children) must receive their share.
4. Wills and Probate Process in Greece
In Greece, after a person dies, the executor (if named in the will) or a court-appointed administrator (if there is no will) will handle the estate's distribution.
Probate Procedure:
- The probate process in Greece involves submitting the will (if one exists) to the Greek courts. The court then verifies its authenticity and ensures that it complies with Greek inheritance law.
- If there is no will, the court appoints an administrator to handle the estate and distribute it according to the laws of intestate succession.
- A public notary or lawyer may assist with the administration of the estate and ensuring compliance with inheritance law.
Inheritance Tax:
Greece imposes an inheritance tax on the assets that are inherited. The tax rates are progressive, and the amount of tax depends on the relationship between the deceased and the heir, as well as the value of the estate.
- Direct relatives (such as children, spouses, and parents) are subject to a lower tax rate compared to more distant relatives or non-relatives.
- The inheritance tax rate ranges from 1% to 40%, with exemptions and deductions available for close family members.
5. Inheritance of Real Property in Greece
The inheritance of real property in Greece (such as land or buildings) is subject to the same laws and probate process. The transfer of real property requires registration with the land registry to ensure that the new owner is officially recorded.
- It is also important for foreign heirs to be aware of the specific legal requirements for inheriting real property in Greece, as there may be specific regulations regarding foreigners inheriting property in certain areas, especially if the property is near national borders or in certain protected regions.
6. International Considerations
As an EU member state, Greece follows the EU Regulation 650/2012 (also known as the European Succession Regulation), which allows individuals to choose which country's laws will govern their estate. This regulation applies when a person is a citizen of a member state of the European Union or resides in one. Therefore, if a person has assets in multiple EU countries, they may choose Greek law to govern the inheritance of those assets.
For non-EU citizens, Greek inheritance law still applies, but it may also be subject to the laws of the country where the deceased resided or had nationality. It is important to ensure that the will complies with the legal requirements in all jurisdictions involved.
7. Disputes and Challenges to a Will
Disputes can arise in Greece regarding the validity of a will or the fairness of the distribution of the estate, especially concerning forced heirship rights. Family members who believe that the will violates their forced heirship rights (e.g., children or a spouse who are not given their due share) can challenge the will in court.
Challenges may be based on:
- The validity of the will (e.g., incorrect witnesses or signatures).
- The deceased’s mental capacity at the time the will was made.
- Allegations of undue influence or coercion.
If a will is successfully contested, the estate will be distributed according to intestate succession rules or based on any prior valid wills.
Conclusion
Greek inheritance laws balance freedom of testation with forced heirship rules that protect close family members (spouse and children). While individuals can generally distribute their estates through a will, children and the surviving spouse are guaranteed a minimum portion of the estate under forced heirship provisions. If there is no will, Greek law follows a structured system of intestate succession, prioritizing the spouse and children, followed by more distant relatives. Disputes over inheritance can be resolved in Greek courts, and the country imposes an inheritance tax on estates, with varying rates depending on the relationship between the deceased and the heir.
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