How long do you have to decide whether to accept an apartment left in Athens by a deceased relative? There is a legal deadline for renouncing an inheritance, and the start date depends on when you learned of the inheritance and the basis of your entitlement. A will and circumstances involving residence abroad can affect the calculation.

It is drift, not dramatic change, that typically puts heirs abroad in danger: an unanswered notice, an unfinished registration, a hidden building charge, dripping water in an empty flat for months on end.

This guide takes an heir abroad step by step through the first year after inheriting a property in Greece. Each step links to more detailed information.

Quick answer: what do I do first?

  • Confirm the legal deadline. The renunciation period is generally four months, or one year where the relevant conditions involving residence abroad apply. Ask a Greek lawyer to calculate your deadline before taking actions that could amount to acceptance.
  • Check the inheritance tax deadline. AADE generally requires filing within nine months, or one year where the deceased died abroad or the relevant heir lived abroad at the time of death. The starting point can differ where there is a will.
  • Obtain a Greek Tax Number (AFM). Most tax procedures require one. Arrange any professional representation or authorisation needed.
  • Check the property. Who has keys, and what condition has the property been left in? Arrange lawful access and any necessary protective measures.

What should I do in the first few weeks?

Set up a list of documents and check whether all are in order and whether the property is closed and locked.

  • Death certificate. A foreign certificate may need an official Greek translation and an apostille or other legalisation, depending on the issuing country and applicable exemptions.
  • Search for a will. Establish whether the deceased left a will and where it has been deposited. A Greek lawyer or notary can advise on the relevant searches and publication procedure.
  • All property documents. A list of documents relating to the property can be found here.
  • Someone in Greece. This could be a relative, a friend or a professional that you trust.
  • A look inside. Arrange lawful access to see whether there is damage, evidence of unauthorised entry or unexpected occupation. Do not attempt to remove occupants yourself. We cover the physical checks in more detail in the section “What may a long-empty home hide?”

How long does one have to decide whether to accept or decline an inheritance?

The steps necessary to record inherited property in your name can take a long time to complete, and each step has its own timescale. The deadline for renouncing the inheritance is a separate issue.

The general renunciation period is four months from when the heir learns of the inheritance and the basis of their entitlement. Where there is a will, the period does not begin before its publication.

The period is generally one year if the deceased’s last residence was abroad or the heir was residing abroad when the period began. It is not simply an extra year in which to learn about the inheritance.

Ask your lawyer which actions could constitute acceptance and what happens if the renunciation deadline passes. For inherited real estate, the appropriate acceptance document and registration steps also need to be completed.

New legislation on succession law

Law 5303/2026 introduced a new succession framework from 16 September 2026, with transitional provisions for earlier deaths.

Under the new framework, an heir is generally not automatically liable with their personal assets for estate debts, but exceptions and procedural requirements matter. The rules applicable to earlier deaths can differ. Ask your lawyer to establish the applicable regime, debt exposure and deadline before you act. TaxHeaven

The date of death is important, but transitional provisions mean it is not the only consideration. hellenicparliament.gr

When is the inheritance tax return due?

The inheritance tax return is filed by the heir or legatee with AADE, rather than by AADE on their behalf.

The general filing periods are:

  • Nine months where the deceased died in Greece.
  • One year where the deceased died abroad or the relevant heir or legatee was living abroad at the time of death.

For inheritance without a will, the period generally starts from death. For inheritance under a will, it generally starts from publication of the will. Other circumstances can affect the starting point.

AADE provides digital filing through myPROPERTY for supported cases and alternative procedures for others. The competent tax service depends on the deceased’s residence and the applicable arrangements, rather than simply their nationality. ΑΑΔΕ

Check current inheritance tax rates and applicable reliefs on the AADE inheritance tax page or with your accountant.

How do I obtain an AFM and access Greek tax services from abroad?

To proceed with most of the tax steps mentioned above, a Greek tax number, or AFM (Arithmos Forologikou Mitroou), is required. Apply early enough. We explain how to get a Greek tax number from abroad.

The tax authority’s online services can be accessed from abroad using the appropriate credentials. See logging into TAXIS and myAADE from abroad.

Some services use SMS verification. See also how to keep a Greek mobile number alive abroad.

Do I need to file an E9 and pay ENFIA on an inherited property?

These obligations can apply wherever you live. Your accountant should establish when and how they arise in your case.

  • E9: This declares your property rights and the relevant ownership shares. For inheritance, AADE specifies a deadline of the last working day of the month following expiry of the renunciation period. Do not assume that the ordinary deadline for a purchase applies to an inheritance.
  • ENFIA: This annual property tax is calculated using the relevant property declarations and rights held on 1 January. For 2026, payment is scheduled in 12 monthly instalments, ending in February 2027.

Each case is different. Check with an accountant for the deadlines and declarations that apply, including whether obligations relating to the deceased remain outstanding.

You can read our guide to the E9 declaration and the new Greek property register, MIDA, and our guide to paying ENFIA from abroad.

How do I register the inheritance with the Cadastre?

The inheritance documents need to be registered with the competent property registration office. Your lawyer or notary should confirm the appropriate deed or other registrable document and the registration procedure.

All heirs and their rights must be recorded in the correct proportions. These are not necessarily equal: they depend on the applicable succession rules, any will and the circumstances of the estate.

Once registration is completed, cross-check the recorded names, rights and shares against the inheritance documents. Here is how to check your property using the online Cadastre from abroad.

How do I move utilities into my name?

Billing details for utility accounts may be out of date, and notices may be going to an address nobody monitors.

To change an account held by a deceased owner, the provider may request a death certificate, documentation confirming your relationship to the property, your AFM and valid identification. Requirements vary by provider and by the stage reached in the inheritance process.

You can find more information in our guide to moving utilities into your name after inheriting a home in Greece.

If you need to pay bills remotely, see how to pay your Greek utility bills from abroad.

What about the building’s shared charges (koinoxrista)?

Koinoxrista cover shared building expenses such as heating, lift maintenance, cleaning, common electricity and, where applicable, a reserve fund for future works. Check for arrears and ongoing charges while the property is vacant.

Check the current balance with the building’s manager, or diaxeiristis. Ask for a copy of the building’s rules, the expense allocation table and arrangements for receiving statements.

Find out more in our guide to polykatoikies and our koinoxrista guide for property owners abroad.

What may a long-empty home hide?

Before undertaking repairs or leaving the property empty for a further period, carry out a walk-through to record its condition.

  • Water: Leaks, dampness, ceiling drips, running water and the location of the main water shut-off valve.
  • Electrics: A visual check of the electrical panel, tripped breakers and appliances left plugged in. Do not open covers or touch wiring.
  • Balcony, terrace and drains: Outdoor areas need to be checked and kept clear of debris to reduce water damage risks. See storms and empty homes in Greece.
  • Pests and odours: Kitchens and bathrooms first.
  • Contents: Photograph everything before anything is moved, and check with your lawyer before disposing of estate belongings.
  • Changes made to the property: For example, an enclosed balcony or an added room. Find out more about unauthorised changes to Greek property.

Read more about what happens when an Athens home is left empty for months.

Keys to the property and home insurance

  • Keys: List everyone who has a set, including relatives, neighbours, cleaners and contractors. Once your authority to act is established, consider changing the locks and appointing one person to manage access.
  • Home insurance: Is the property insured? Who is the policyholder, and when does the policy renew? Notify the insurer of the death and the property’s occupancy status, and ask how cover should continue during the inheritance process. Do not cancel an existing policy without arranging the appropriate replacement. See our Greek home insurance guide.
  • Repairs: Deal with urgent protective measures first, within your authority to act, then obtain written, itemised quotes for required repairs or works.

“Most problems are easily avoided if one knows what is going on with the house of a deceased relative or friend. Most often we come across situations where nobody has stepped into the flat for months and no one knows who has the keys. Most of all, heirs are spread all over the world. Start by getting a true report of the current state of the flat and then proceed with the necessary paperwork and repairs in an organized fashion.”

Yanis, Founder of Home Watch Athens

How Home Watch Athens can help

Home Watch Athens is a founder-led, members-only service for people who own property in Athens but live abroad, either permanently or temporarily. Membership is charged monthly and can be cancelled at any time.

Once a month, we carry out our property checks, including checks for leaks, moisture, pests and odours, airing the home, flushing taps and toilets, checking balconies and accessible drains, visually checking the electrical panel and collecting mail. Findings and photos are sent through WhatsApp and added to the dated visit log in your member area.

Yanis Zisis is the sole keyholder for homes under the Home Watch Athens service. Contractor access and attendance are agreed in advance and charged separately where required.

Our administrative representation service can help monitor utilities and building charges, communicate with the administrator, coordinate insurance renewal information and gather documents for your accountant. Attendance and voting at building meetings require the appropriate authorisation, your instructions and separately agreed arrangements.

We can also help manage repairs and technical work by obtaining competing quotes and requiring your written approval before proceeding. Where you choose to refurbish the home, our renovation oversight service can provide updates and documentation within the agreed project scope.

Home Watch Athens does not provide legal or tax advice or manage short-term lettings. More information is available on our property management in Athens page.