When an heir lives abroad, the first difficulty is usually not the inheritance itself, but the paperwork. The exact documents depend on whether there is a will, whether the estate includes real estate in Greece, and what step needs to be taken first. In practice, most inheritance matters in Greece begin with a small group of core documents.
In many cases, the file starts with the death certificate, the certificate of next of kin, and the documents that show whether a will has been published or not. The certificate of next of kin is issued by the municipality where the deceased was registered, while the court-side inheritance paperwork may include a certificate regarding publication or non-publication of a will, or a unified inheritance certificate covering multiple court certificates. AADE’s guide for inheritance tax filings also lists as common supporting documents the death certificate, a copy of the will, a certificate of next of kin or inheritance certificate, and the certificate of non-publication of a will, where relevant.
If the heir is outside Greece, identification and representation documents often become important as well. A valid passport or ID will usually be needed, and if someone in Greece will act on the heir’s behalf, a power of attorney may also be required. Greek consular guidance states that signing a power of attorney generally requires the personal appearance of the principal and proof of identity. In many cases, an heir will also need a Greek tax number (AFM) for tax and administrative steps, and gov.gr provides an electronic process for assigning an AFM to a natural person.
Foreign documents often need extra preparation before they can be used in Greece. Greek consular guidance explains that Greek authorities require proof that foreign public documents are genuine, and for documents from countries covered by the Hague Convention this is typically done with an Apostille. For public documents issued in one EU Member State and used in another, the EU e-Justice Portal notes that Regulation (EU) 2016/1191 abolishes the apostille requirement and simplifies certified copy and translation formalities.
If the estate includes property in Greece, additional property and tax documents may be needed. AADE notes that, for the notarial deed of acceptance of inheritance, the heir must present the ENFIA certificate of the last five years for the inherited properties.
Document collection should start early. According to AADE’s guide, the inheritance tax return is generally submitted within nine months of the death, or within one year if the deceased died abroad or the heirs were residing abroad at the time of death, with timing generally linked either to the death or to the publication of the will, depending on the case.
Every inheritance matter is different, but in most cases heirs abroad should begin with the death certificate, next-of-kin certificate, will-related court certificates, identification documents, and any foreign document legalization or translation that may be needed. Early legal review helps avoid delays and missing paperwork.
