Greece issues comprehensive guide on inheritance tax rules

The Independent Authority of Public Revenue in Greece has published a detailed guide to help taxpayers navigate inheritance tax. It outlines the tax rates applied according to the heir’s degree of kinship, provides the exemption thresholds for first‑home acquisitions, and explains filing deadlines – nine months after a death in Greece or twelve months if the death occurs abroad. The guide also clarifies which assets are taxable, including bank deposits, real estate and movable property, and lists cases where exemptions do not apply, such as agricultural land.

Statistics show a rapid rise in inheritance‑tax returns, reaching 135,543 in 2025, up from 111,705 in 2024 and 85,417 in 2023 – an increase of more than 58 percent over three years. The publication aims to reduce errors, extra charges and lengthy procedures for heirs.