Types of wills under Greek inheritance law

The Holographic Will (Art. 1721 ZGB)

It must be handwritten in its entirety, dated with the day, month, and year, and signed by hand – this allows the court to compare the handwriting to verify authenticity. Notarial deposit is possible (Art. 1722 ZGB) but not mandatory; the testator may demand its return at any time without this being regarded as a revocation. Anyone in possession of such a will must, under Art. 1774 ZGB, submit it without delay to the competent court of first instance (Protodikio) for it to be opened, as soon as they learn of the testator’s death; a record must be prepared of the opening (Art. 1771 ZGB). Publication is now registered on the electronic justice portal solon.gov.gr.

The Public Will (Arts. 1724 et seq. ZGB)

The testator makes their declaration orally before a notary and three witnesses (or two notaries and one witness); the notary records it in writing. Execution is completed once the testator signs the deed (Art. 1730 ZGB); the notary, witnesses, and testator must be known to one another, and all parties must be present throughout. If the testator does not speak Greek, an interpreter must be engaged.

The Secret Will (Art. 1738 ZGB)

The testator hands the notary a document in the presence of three witnesses (or a second notary and one witness) and declares orally that it contains their last will. It is deemed executed upon signature of the notarial deed (Arts. 1743, 1733 ZGB) and may be revoked by the testator at any time.

The Extraordinary Will

This can only be made under special circumstances and has only limited validity in time: as a will at sea (Arts. 1749, 1751 ZGB, an oral declaration reduced to writing before two witnesses), as a will on campaign (Art. 1753 ZGB, an oral declaration before an officer in the presence of another officer or two witnesses), or as a will in isolation (Art. 1757 ZGB, in the event of an outbreak of disease or other exceptional circumstances, made before, among others, a notary, judge, mayor, police officer, or hospital director). It lapses under Art. 1758 § 1 ZGB if three months have passed since the end of the special circumstances and the testator is still alive.

Administrative Procedures and Tax Handling after the Will Is Opened

After the court opens the will, the tax deadline begins to run for the testamentary heirs: the inheritance tax return must be filed electronically via the AADE’s myPROPERTY platform within six months of the will being opened (twelve months if the heir is resident abroad). Only after electronic clearance by the tax office and payment of any inheritance tax due can real estate be re-registered or the deceased’s bank accounts be released.