Adoption of Law 5303/2026
Law 5303/2026 introduced rules applying to successions resulting from deaths occurring on or after September 16, 2026.
Overview of Key Changes
- Introduction of Inheritance Contracts: testators can now enter into binding life-time agreements to arrange succession or waive future inheritance rights.
- Limitation of Heir Liability: heirs are no longer personally liable with their own private assets for the deceased's debts; debt claims are restricted strictly to the estate’s assets.
- Forced Heirship as a Monetary Claim: the "forced share" for close relatives is transformed primarily into a financial claim against the estate's value rather than a direct claim to property titles.
- Rights for Unmarried Partners: surviving long-term partners (without a cohabitation agreement) gain specific succession rights if they cohabited for at least three years and no other legal heirs exist.
- Digital Transformation: the implementation of platforms like diathikes.gr accelerates the legal publication of wills.
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Adoption of Law 5246/2025
Law 5246/2025 introduced significant changes to the income taxation of individuals. The new provisions enter into force on 1 January 2026 and provide for substantial reductions in tax burdens.
Adoption of Law 5219/2025
Law 5219/2025 introduced a new Property Tax Code that consolidates previously scattered real estate tax laws into a unified framework, modernising provisions and simplifying compliance, while it also establishes new inheritance rules and taxation.