Inheritance tax declaration (AADE)
The inheritance tax declaration is filed with AADE via the myProperty platform, almost always with the help of a notary or accountant. It must be filed even if no tax is due. The deadline is commonly 6 months — or 1 year for residents abroad.
Steps
- Gather the E9 property statement, ownership titles and bank balance certificates as of the date of death.
- Have a notary or accountant file the declaration via AADE's myProperty.
- Put the deadline in your calendar — delays incur fines.
Documents usually needed
- Death certificate
- Certificate of next of kin
- Tax documents
Frequently asked questions
How much is Greek inheritance tax in 2026? What is the scale?
The scale (law 2961/2001, as in force under law 5219/2025) is progressive per kinship category and applies to each heir's share: Category A (spouse/partner, children, grandchildren, parents) — €150,000 tax-free, then 1% on the next €150,000, 5% on the next €300,000, 10% above. Category B (siblings, nephews/nieces, grandparents, in-laws, etc.) — €30,000 tax-free, then 5% / 10% / 20%. Category C (everyone else) — €6,000 tax-free, then 20% / 30% / 40%. For a spouse of 5+ years or a minor child the tax-free amount rises to €400,000. These figures are indicative (they exclude first-residence relief and prior gifts) — see the exact estimate in the calculator.
What is the deadline and the penalty if I'm late?
The declaration is filed within 6 months of the death (9 months if the deceased or the heir was a resident abroad), via myProperty. A late declaration incurs interest and penalties that grow over time, so don't leave it.
Does everyone pay inheritance tax?
Not necessarily. Close relatives (spouse, children, parents) have a substantial tax-free threshold per heir, so many estates end up owing no tax. The declaration, however, is filed either way.
Do I have to file even if no tax is due?
Yes — the inheritance tax declaration is mandatory regardless of whether any tax arises. It is filed on AADE's myProperty platform, almost always through a notary or accountant.
In-depth guides for each case
- Greek inheritance tax-free thresholds by relationship →
- Primary-residence exemption from Greek inheritance tax →
- Filing the Greek inheritance tax return via myPROPERTY →
- Greek inheritance tax on property — how the value is set →
- Gifts & parental grants and Greek inheritance tax →
- Greek inheritance tax for heirs abroad →
The deadlines and details of this process change and vary case by case. Confirm them with a lawyer or notary — this guide provides administrative guidance, not legal or tax advice.
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