Legal & family
Inheritance disclaimer and tax deadlines
Estimate when the inheritance disclaimer and inheritance-tax return are due using your dates and circumstances.
- For tax year 2026
- Rules last checked 24 October 2026
- Takes about 2 minutes
Indicative deadlines
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How it is calculated
The disclaimer period is usually four months from when you learn that the inheritance passes to you and why. It is one year in certain cases involving residence abroad.
The revised Civil Code applies to deaths from 16 September 2026. The prior law applies to earlier deaths and uses different article numbers.
For a disclaimer, the clock starts when you learn that the inheritance passed to you and why. If there is a will, it cannot start before publication. The period is one year if the deceased's last residence was abroad or you lived abroad when it began.
The inheritance-tax return has a separate deadline: nine months after a death in Greece, or one year if death occurred abroad or the heir lived abroad at the time of death. In the one-year case, taking possession of inherited assets during the first nine months shortens the period to nine months from possession.
The estimate does not cover suspended periods, special tax deferrals, minors, representation or other exceptional circumstances. Confirm your specific deadline promptly with a lawyer or the competent court clerk.
Sources
- Circular O.3024/2026 — Law 5303/2026 and the revised Civil CodeΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
- Inheritance tax — filing deadline and start dateΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
- AADE guide to tax obligations after a deathΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
Frequently asked questions
When does the period start if there is a will?
The disclaimer period cannot start before publication. This tool starts it on the later of publication and the date you entered for learning that the inheritance passed to you.
What if I let the disclaimer period pass?
The inheritance is treated as accepted. This may include liability for estate debts; consult a lawyer about your circumstances.
Where do I file a disclaimer?
With the clerk of the competent probate court. Jurisdiction and required documents depend on the case and the local court office.