Under Law 5095/2024, which entered into force in March 2024, the process for accepting or renouncing an inheritance has been significantly modernized. What was once an exclusively notarial act — the declaration of acceptance or renunciation of inheritance — can now be completed by the heir’s authorized attorney-at-law, without the involvement of a notary public. The declaration is filed with the Registry of the competent Court, where it obtains the status of a public document, as required by law.
Under the new framework, the attorney-at-law assumes an active and substantive role throughout every stage of the procedure. He or she conducts a comprehensive legal and factual examination of the inheritance and its composition, verifies the existence of any will, and ensures its publication and probate as the principal will.
The attorney-at-law also identifies the heirs and determines their respective shares of the estate, records the assets comprising the inheritance (both immovable and movable property), and assesses any liabilities attached to it. At the same time, the attorney handles all tax obligations arising from the acceptance of the inheritance — calculating inheritance tax according to the applicable Greek tax rates, filing the relevant tax declaration, and arranging the settlement of any debts of the deceased.
Once the legal and factual review is complete, the attorney-at-law drafts the declaration of acceptance or renunciation of inheritance, which is then filed with the competent Court. The relevant record is signed by the court registrar and the authorized attorney-at-law. Where the estate includes immovable property, the attorney is also responsible for registering the record of acceptance of inheritance with the Hellenic Cadastre, thereby fully completing the process.
Our law firm assists clients at every stage of the inheritance procedure, providing comprehensive legal expertise and personalized support. Whether you wish to accept or renounce an inheritance, we ensure that all steps are completed efficiently, with full legal security and in compliance with the applicable legislation.
Do not hesitate to contact us for a personalized consultation or for further information info@zkklaw.gr or call + 30 210 36 28 040.