If there are properties in the estate, Greek law requires the registration of a „title“, i.e. the Proof of inheritance, in the transcription book (land register). The notarised acceptance of inheritance, the certificate of inheritance or partial certificate of inheritance (relating to the property), which shows him/her as the heir, and the European Certificate of Succession can be considered as titles. For the acceptance of the inheritance and the entry in the transcription book, the following are always required all taxes (inheritance tax, but also any tax debts of the deceased in relation to the property in question).
The following documents are required for the notarised acceptance of inheritance:
- Personal and tax data of the applicant;
- Death certificate;
- civil registry or consular confirmation of the deceased's close relatives;
- Confirmation of the opening of the will and its contents and, if applicable, confirmation from the district court that no other will of the testator has been opened;
- certified copy of the inheritance tax return submitted to the competent tax office at the deceased's last place of residence;
- Confirmation from the tax office or an affidavit from the heir that the deceased did not earn any income from the property, or the corresponding tax return;
- Building permits for properties built after 14 March 1983;
- Extract from the land register, if the property has already been recorded in the land register, as well as property plans.