The rules on the compulsory portion (Pflichtteil) are found in Arts. 1825 to 1845 of the Greek Civil Code (ZGB). Unlike German law, which grants the person entitled to a compulsory portion only a contractual claim for payment, Greek law recognizes a genuine right of forced heirship: under Art. 1846 ZGB, the person entitled to a compulsory portion acquires the status of a (co-)heir directly upon the occurrence of the inheritance, in the amount of their compulsory-portion quota (Art. 1825 § 2 ZGB); the right is inheritable and may be accepted or disclaimed.
Who Is Entitled to a Compulsory Portion?
Under Art. 1825 § 1 ZGB, the following persons are entitled to a compulsory portion, provided they would be called to inherit as statutory heirs: the descendants (children, grandchildren, great-grandchildren), the surviving spouse or registered partner (Law 4356/2015), and the deceased’s parents – the latter, however, only if there are no descendants (Art. 1819 ZGB).
The amount of the compulsory portion is always, under Art. 1825 § 1 sentence 2 ZGB, equal to half of the statutory share. If a child would, for example, inherit 100% under statutory succession, their compulsory portion amounts to 50%.
Calculation and Supplementation
To determine the statutory share (Art. 1830 ZGB), all heirs are counted, including those disinherited by will or those who disclaim. For the calculation of value (Art. 1831 ZGB), the value of the estate at the time of death is used, after deducting debts, funeral costs, and inventory costs; added to this are attributable lifetime transfers to persons entitled to a compulsory portion, as well as gifts to third parties made within the last ten years before death, provided they did not fulfill a moral obligation.
If a bequest does not cover the compulsory portion, the beneficiary may, under Art. 1828 ZGB, either accept it and claim the difference, or disclaim it and demand the full compulsory portion. Restrictions such as conditions, time limits, or the appointment of an executor are, under Art. 1829 ZGB, deemed not written insofar as they impair the compulsory portion; granting a mere right of usufruct or a right of residence is likewise impermissible.
Judicial Enforcement
Enforcement generally takes place through the inheritance action (petitio hereditatis, Arts. 1871 et seq. ZGB) to establish the right of inheritance and obtain the return of the estate. If the estate is insufficient, an action for a gift that violates the duty of care (Arts. 1835-1838 ZGB) may be considered, seeking to reverse lifetime gifts; the limitation period is two years (Art. 1836 § 2 ZGB). The recipient of the gift can avert the action by paying the shortfall.
Tax Treatment and Administrative Procedures
The compulsory portion is also subject to inheritance tax. The return must be filed electronically via the AADE’s myPROPERTY platform, within six months of the death or the opening of the will (twelve months if the heir is resident abroad). The tax classes depend on the degree of kinship:
Category A (spouses/partners, children, grandchildren, parents): allowance of €150,000 (or €400,000 for the spouse after at least 5 years of marriage, and for minor children); amounts above this taxed at 1% to 10%.
Category B (great-grandchildren, grandparents, siblings, nieces/nephews, etc.): allowance of €30,000; 5% to 20%.
Category C (all other persons): allowance of €6,000; 15% to 40%.
As of June 2026. All information on these pages is provided without guarantee or liability.