With Law 5303/2026 “Reform of Inheritance Law and Other Provisions” (A’ 81/22.5.2026), Book Five of the Civil Code is replaced in its entirety. The new law reverses the rule of the heir’s liability for the debts of the estate, converts the forced heirship share into a monetary claim, introduces two institutions that until now were prohibited — the inheritance contract causa mortis and the contract of advance renunciation — and rearranges intestate succession.

The new provisions apply to the succession relationships of persons whose death occurs from 16 September 2026 onwards, subject to the exceptions provided by the transitional provisions.

1. Liability for debts under the new inheritance law: the heir is now protected by operation of law

Under the previous law, an heir who had not timely declared acceptance with the benefit of inventory was liable for the debts of the estate with his or her personal assets, without limitation. Inaction operated to his or her detriment.

The new Article 1892 of the Civil Code reverses the rule: the heir is not liable with his or her personal assets, unless he or she personally declares to the clerk of the court of succession that he or she will manage and dispose of the estate freely, or unless one of the cases of Article 1895 of the Civil Code applies. The separation of the hereditary estate from personal assets ceases to be a privilege obtained by formal declaration and becomes the rule — the benefit of inventory, as an independent institution, is abolished.

The protection, however, is not unconditional. The heir again becomes exposed with his or her personal assets, in particular if he or she disposes of assets of the estate without judicial authorisation before the decision on liquidation, if he or she culpably diminishes the value of the estate, or if he or she satisfies legacies, conditions and gifts causa mortis before satisfying the creditors and the forced heirs. In practice, the heir no longer needs to choose to protect himself or herself — he or she does, however, need to take care not to choose to expose himself or herself.

At the same time, the judicial liquidation of the estate (Articles 1893 et seq. of the Civil Code) is upgraded to a central mechanism: it is ordered at any time, upon application by any person having a legitimate interest, while the liquidator can no longer be the heir himself or herself — a lawyer is appointed from a special list. From the publication of the decision, the estate is automatically separated and the registration of a mortgage or prenotation on hereditary immovable property in favour of the heir or his or her creditors is expressly prohibited.

2. Forced heirship becomes a monetary claim

The second major reform concerns forced heirship. The forced heir no longer participates compulsorily as an heir: he or she acquires a monetary claim against the heir, equal to one half of the value of his or her intestate share (Article 1820 of the Civil Code). The claim arises upon death, is inheritable and transferable, and may be the subject of unilateral renunciation. The court retains the discretion to order, if the circumstances so require, the in-kind delivery of a percentage or of a specific asset.

The new time limits are also decisive: the claim is prescribed two years after the end of the year in which the forced heir became aware of its existence and, in any event, after the lapse of twenty years from the death.

As regards calculation, the temporal horizon for bringing gifts into account is reduced from ten to five years before the death, while parental provisions are now expressly added, as well as every gift causa mortis. The action for reduction of an ungrateful gift is replaced by a claim against the recipient of the gratuitous provision for payment of the deficient amount (Article 1830 of the Civil Code), with liability not exceeding the value of the object and a three-year prescription period from the death. Finally, “disinheritance” is renamed deprivation of the forced heirship share (Articles 1832 et seq. of the Civil Code), with uniform grounds now applying to all forced heirs and express reference to domestic violence.

3. Two new institutions for family and business planning

The inheritance contract causa mortis (Articles 1798 et seq. of the Civil Code) allows the decedent to contractually appoint an heir, to create a trust, a legacy or a condition and — a point of particular practical value for international estates — to choose the applicable law to his or her succession. It is drawn up before a notary with personal appearance, while its binding provisions are not unilaterally revocable, except in the case of misconduct by the beneficiary. Lifetime freedom of disposition is not affected; the beneficiary may, however, seek the setting aside of gratuitous dispositions made to his or her detriment.

The contract of advance renunciation (Articles 1838 et seq. of the Civil Code) allows a person to renounce future rights — totally or partially, with or without consideration. It is a tool that meets a long-established need in family businesses and in cases of organised succession. Both institutions may be concluded from 16 September 2026 onwards.

4. The surviving spouse, the partner and the person who provided care

In the first class the surviving spouse is now called to one third if he or she concurs with one child and to one quarter if he or she concurs with two or more (Article 1810 of the Civil Code), instead of the previous uniform one quarter; with the second class he or she retains one half. He or she acquires, however, two new rights: exclusive use of the primary residence for one year without consideration and the possibility of requesting, instead of a hereditary share, a usufruct over assets of the estate, within four months from the expiry of the periods for renunciation. Exclusion is broadened: it is sufficient that proceedings for the dissolution of the marriage or of the cohabitation agreement are pending, including consensual divorce.

For the first time limited rights are recognised for the person who cohabited in a free union (Article 1817 of the Civil Code): under conditions of three years’ permanent cohabitation or common children, he or she receives the preferential legacy and the annual use of the residence, while in the absence of a spouse and relatives he or she may receive the entire estate, following judicial certification of the conditions. A statutory legacy is also introduced in favour of the person who assumed the care of the decedent without consideration, for at least six months within the last three years (Article 1819 of the Civil Code).

5. Wills: forms, publication and the Wills Register

The public will is now drawn up with two witnesses instead of three. Capacity to make a will is acquired by minors who have completed the age of 16, but not a holographic will. The scattered provisions on emergency wills are unified in a single article (Article 1750 of the Civil Code): oral declaration before three witnesses in the event of imminent danger of death, with validity of three months from the making if the testator survives. Nullity is also established of the provisions of a holographic will in favour of persons connected with providers of health or social care services in which the testator is being cared for (Article 1724 of the Civil Code).

Publication of every will is effected by a notary on the electronic platform “Wills Register”, while the declaration of a holographic will as authentic is effected by act of a certified notary from an annual list. Particular attention is required by the new Article 1763 of the Civil Code: a holographic will that had not been deposited for safekeeping produces effects before its declaration as authentic only if descendants or a spouse are benefited by it — and in no case if it is published after the lapse of two years from the death. These provisions already apply, from the publication of the law, to those holographic wills that had not been published by 22 May 2026.

6. New inheritance law: the cross-border dimension

For clients with assets or heirs outside Greece, the practical consequences are immediate. The one-year period for renunciation is retained when the decedent had his or her last residence abroad or the heir resided there at the commencement of the period. Publication of a will may be effected by a consular authority, with registration of a copy in the Wills Register. The certificate of inheritance may now also be requested by the trustee, the legatee or the executor, while a single multiple certificate of inheritance is also provided for successive successions — a useful tool for old, unliquidated family estates. Finally, the possibility of choosing the applicable law by means of an inheritance contract operates complementarily to Regulation (EU) 650/2012 and opens new planning options for foreign owners of immovable property in Greece.

7. What needs to be done now – transitional provisions

An heir of a person who died up to the publication of the law and who had not timely declared acceptance with the benefit of inventory may, within six months from publication — that is, until November 2026 — request the conduct of an inventory under Article 838 of the Code of Civil Procedure, provided that no act of compulsory enforcement against his or her personal assets has been attempted. At the same time, the partition of an estate after 16 September 2026 is governed by the new law even if the death occurred earlier, provided that an action for partition has not been brought.

For those who have already drawn up a will, the review is not a formality: the conversion of forced heirship into a monetary claim, the five-year period for gifts and parental provisions, and the new distribution of the surviving spouse’s intestate share may overturn the calculation on which the original disposition of last will was based.

About the Author
Konstantinos Bairaktaris is a partner at the law firm Papachatzis | Bairaktaris (PB Legal), specialising in civil and commercial disputes, international arbitration and cross-border enforcement in Greece.

www.pblegal.gr