The reform of Greek inheritance law introduced by Law 5221/2025, scheduled for phased implementation in 2026, constitutes the most substantial overhaul of succession law since the entry into force of the Greek Civil Code.
The amendments reflect contemporary social realities and EU legislative trends, affecting the rights of spouses, unmarried partners, heirs, and individuals with significant real estate or business assets.
Below is a scientifically structured analysis of the central reforms and their impact on citizens.
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1️⃣ Increase of the Surviving Spouse’s Legal Share
Legal Basis: Law 5221/2025 – Amendments to Articles 1820 et seq. Civil Code
The reform strengthens the intestate inheritance rights of the surviving spouse:
• With one child, the spouse receives one-third (1/3) of the estate (formerly one-fourth).
• With two or more children, the spouse’s share remains at one-fourth (1/4).
• In the absence of descendants and ascendants, the spouse may become the exclusive intestate heir.
Example
Estate value: €300,000 – spouse + one child.
Old law: Spouse €75,000 – Child €225,000
New law: Spouse €100,000 – Child €200,000
Note:
The adjustment aligns with the principle of matrimonial solidarity and ensures the financial continuity of the surviving spouse.
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2️⃣ Recognition of Unmarried Cohabiting Partners
Legal Basis: New provisions on “non-marital cohabitation”
For the first time, Greek law grants inheritance protection to partners who have not entered into marriage or a civil partnership, provided that:
• Cohabitation is proven for approximately three years, and
• No contrary will exists.
Practical effect
The surviving partner may receive a statutory inheritance right, particularly valuable when the deceased leaves no will.
Interpretative comment:
The provision aligns Greek law with European models that safeguard de facto family structures.
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3️⃣ Holographic (Handwritten) Wills – New Rules on Authenticity and Digital Registration
Legal Basis: Amendments to Articles 1774–1783 Civil Code on publication of wills
Holographic wills remain valid, but enhanced safeguards are introduced:
• Mandatory handwriting forensic analysis in cases where:
– the will appears long after death, or
– the will benefits non-relative beneficiaries.
• Digital submission and publication via registered notaries.
Example
A will discovered six years after death naming a non-relative as sole heir →
Forensic handwriting examination becomes mandatory before publication.
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4️⃣ Abolition of Mandatory Co-Ownership (Exadihairetu) in Inherited Property
Legal Basis: Amendments to Civil Code provisions on joint heirship
The reform addresses one of the most problematic issues in Greek inheritance practice:
• One heir may now acquire full ownership of inherited property.
• The remaining heirs are compensated through monetary equalization.
Example
Three siblings inherit real estate worth €180,000.
→ One heir obtains full ownership by paying €120,000 to the others.
Commentary:
This change aims to reduce “frozen” properties that remain unused for decades due to disputes among co-heirs—a chronic Greek legal issue.
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5️⃣ Introduction of the Inheritance Contract
Legal Basis: New chapter on “contracts mortis causa”
A groundbreaking institution enters Greek civil law:
• The testator and heirs may now enter into binding agreements during the testator’s lifetime.
• Ensures orderly succession planning, particularly in family businesses.
Example
Family business valued at €500,000 – two children:
→ The child involved in the business inherits it.
→ The other child receives real estate or monetary assets of equivalent value.
Legal significance:
This innovation approximates succession practices in Central Europe and provides a strategic tool for asset and business continuity planning.
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6️⃣ Reform of Heir Liability for Debts
Legal Basis: New rules on liability of heirs
A major shift in heir protection:
• The heirs’ liability is limited strictly to the value of the inherited estate.
• A creditor may no longer pursue the heirs’ personal assets.
Example
Estate: property €100,000 – debts €200,000.
→ Property is liquidated; €100,000 repaid.
→ Remaining €100,000 debt is extinguished.
Interpretation:
This measure is expected to drastically reduce the exceptionally high number of inheritance renunciations in Greece.
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7️⃣ Complete Digitalisation of Succession Procedures
Legal Basis: Provisions on e-justice and digital registers
Greek inheritance procedures transition into the digital era:
• Electronic publication of wills
• Digital inheritance certificate
• Unified national register of wills
Practical impact:
Substantial reduction in delays and administrative complexity for heirs.
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🟧 Summary
The 2026 reform introduces:
✔ enhanced protection for spouses and long-term partners
✔ modernisation of succession mechanisms
✔ reduction of disputes among co-heirs
✔ increased legal certainty in wills
✔ protection of heirs from personal liability for debts
✔ a strong digital infrastructure for inheritance procedures
Christine J. Kapela for CK Accounting & Tax Services Firm