The New Greek Inheritance Law
A BUY GREECE LLC Report for Global Investors
Greece continues to strengthen its position as one of Europe’s most attractive real-estate destinations. With rising demand from U.S., Middle Eastern, and European buyers, the Greek government has introduced several significant legal and tax reforms that will directly affect property purchases, investment returns, and long-term ownership strategy.
This 2026 guide from BUY GREECE LLC summarizes the essential regulatory changes every buyer, investor, developer, and real-estate professional must understand.
Effective: 1 November 2025
This is the most important inheritance reform in 80 years, and it directly affects anyone who owns or plans to buy real estate in Greece — including foreigners and Greeks living abroad.
Key Changes
• Inheritance Contracts Introduced
Heirs and the owner can now sign binding agreements determining inheritance distribution.
This gives foreign investors new estate-planning flexibility.
• New Rules for the “Legal Share”
The compulsory share of heirs has changed.
Example: a surviving spouse now receives 33% when children exist.
• Co-Ownership by Default Abolished
Heirs no longer automatically share property rights in a forced joint ownership.
This makes property inheritance simpler, cleaner, and faster to manage.
• Rights for Unmarried Partners
For the first time, unmarried partners gain legal protections:
– Right to stay in the shared home for up to 3 years
– In certain conditions, inheritance of the full estate if no relatives exist
Why This Matters for Buyers
Many foreigners purchase Greek real estate for family use or future relocation. This new law:
-Reduces legal conflict
-Simplifies property transfer
- Makes succession planning easier, especially for multi-country families
Τax & Rental Income Changes (Effective 2026)
A series of adjustments to income tax brackets and VAT structures will influence rental yields and long-term investment performance.
Key Changes
• Lower Tax for Mid-Range Rental Income
Income €12,001–€24,000 drops from 35% → 25% starting in 2026.
This is a major advantage for Airbnb/long-term rental investors.
• VAT Relief on Small Islands
Border islands with fewer than 20,000 residents receive a 30% VAT reduction.
Properties in these areas may become significantly more attractive.
• Stability of ENFIA (Property Tax)
No increases announced for 2025–2026.
This helps maintain predictable ownership costs.
Golden Visa Real Estate Rules Completely Changed in 2024–2025
Foreign investor interest remains extremely high, but qualification rules have tightened.
New Minimum Investment Thresholds
• €800,000 → High-demand zones
(Athens Riviera, Central Athens, Thessaloniki, Mykonos, Santorini)
• €400,000 → All other areas
Other Key Rules
• Only ONE residential property qualifies
It must be:
- A single unit
-At least 120 m²
-Not split between multiple smaller units
Impact on Market
This change is pushing Golden Visa investors to:
– Crete
– Peloponnese
– Suburban Attica
– Emerging coastal markets
Perfect opportunities for BUY GREECE LLC buyers.
What These Changes Mean for 2026 Buyers
These legal updates reshape the investment landscape. Buyers should expect:
More secure inheritance & transfer rights
Especially for foreign families and unmarried partners.
Stronger rental yield opportunities
Due to lower taxes and improved tourism flows.
Golden Visa investment shifting to new areas
Providing entry points into growing markets beyond the traditional hotspots.
A safer, more transparent buying process
Thanks to the expanding digital cadastre.
Why BUY GREECE LLC Is Publishing This Guide
BUY GREECE LLC acts as the bridge between U.S. and global investors and the Greek real-estate market.
We work directly with developers, architects, and legal teams across Greece to ensure every buyer receives accurate, up-to-date guidance.
Our role is to:
1. Provide verified information
2. Offer curated investment opportunities
3. Reduce risk in cross-border transactions
4. Help clients access off-market projects before public release
This guide helps you navigate the evolving legal landscape with clarity and confidence.
Legal Disclaimer for the Article
This article is provided for informational purposes only and does not constitute legal, financial, or tax advice.
Greek laws and regulations may change at any time.
For specific legal planning, inheritance structuring, Golden Visa eligibility, or tax guidance, always consult a licensed Greek lawyer, accountant, or financial advisor. BUY GREECE LLC is not responsible for any decisions made based on this content.
