Gifts & parental grants and Greek inheritance tax
Last updated: July 2026 · Ελληνικά
Gifts and parental grants someone received in the past from the same donor can affect the tax-free amount and the tax of a later inheritance. The rule changed in 2021, so the date matters too.
Aggregation, in plain terms
Prior gifts/parental grants between the same persons are added together and 'use up' part of the tax-free amount, so that an estate can't be artificially split into many transfers to avoid the tax.
The 1 October 2021 cut-off
- Gifts and parental grants made up to 1 October 2021 are not aggregated with later ones.
- From 1 October 2021 onwards, aggregation between gifts/parental grants applies normally.
- Gifts/parental grants from 1 October 2021 are not aggregated into the death-cause acquisition (inheritance) between the same persons.
Frequently asked questions
I received a parental grant years ago — will it count now in the inheritance?
It depends on the date. Grants up to 1 October 2021 are generally not aggregated with later transfers. Because the details are critical, confirm your case with an accountant.
Do gifts reduce the inheritance tax-free amount?
They can, through aggregation, depending on when they were made and between whom. The rule exists to prevent artificial splitting of an estate — applying it needs a professional.
Where is all this declared?
In the inheritance tax return via myPROPERTY, where any prior grants that are aggregated are also entered. The notary/accountant handles it.
Procedures and details may change — confirm the steps with the responsible authority. This guide provides practical guidance, not legal advice.
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