Young «map» valid from today (16.09.2026) THE inheritances, as Law 5303/2026 changes the way the property, restricts liability for debts and introduces different rules for wills, wives and children.
THEThe inheritance is now divided into two speeds., since the date of death determines whether the property will pass to the beneficiaries with the old or new regime.
Most provisions apply to the hereditary relationships of persons who have died since 16 September 2026, with the result that they do not. same cases could have a different effect.
Examples
In a first case, the legacy includes a property worth 180,000 euros and debts of 250,000 euros to banks, IRS and other creditors.
If death came by 15 September, the previous regime shall apply. Without renunciation or acceptance with the benefit of the census, responsibility for debts could be extended to the heir's personal property.
For death from 16 September onwards, the heir is not primarily responsible for his own assets. Creditors can turn to the inheritance, but cannot seek from the heir 70,000 euros difference.
This protection is not absolute. It can be lost if the heir chooses to manage and dispose freely of the inheritance or if he violates the new rules by having assets without the conditions laid down.
In a second case, in net inheritance 300,000 euros, without a will and with the beneficiaries of a surviving husband and child, the husband now receives one third, namely 100,000 euros. The child inherits the remaining 200,000 euros.
With the previous regime, the husband would receive one quarter of the property, namely 75,000 euros, and the child 225,000 euros. In this example, the change carries 25,000 euros from the child's portion to the surviving husband.
When There Are two or more children, the husband's percentage remains at one quarter and the remainder of the inheritance is shared equally between children.
In the third example, a parent with two children leaves with a will one property worth 300,000 euros exclusively to the first child.
Without a will, every child would inherit property worth EUR 150,000. Therefore, the legal fate of the child left out amounts to half of his unwelcome portion, that is, EUR 75,000.
With the new regime, the child who was eliminated does not automatically become a quarter of the property. He acquires a financial claim of EUR 75,000 against the heir, who generally maintains the property, but needs to find the money to compensate him.
In specific circumstances, the court may order, instead of a financial payment, the return on an asset; or a percentage of the inheritance of equivalent value.
The five-year partner, brother and caregiver
A couple live for five years without marriage or symbiosis and one mate dies without a will, leaving as Next of kin a brother.
The companion does not share the property with the brother, as the relative precedes the indisputable succession. If there is no husband, however, he may receive common household objects and use in exchange for the common main residence for a year.
The entire legacy can come to the mate only when there is no husband or relative to be called as heir and after the relevant right is certified by the court.
In another example, a neighbor or a relative He took care of the deceased for eight months during the last three years of his life., without having a relevant legal obligation.
By the new rules, can obtain a financial contribution by inheritance. The amount is not predetermined, but depends on the type, duration and extent of care.
The court can, if circumstances so require, order for money the return on an asset of equivalent value. This right may, however, be excluded if the deceased had provided otherwise in his will.
The resignation that can support grandchildren
Owner of a family enterprise wishes leave the company to the child who works in it and give money in exchange for the second childTo avoid a future conflict.
From today a notarial hereditary contract may be drawn up and the second child to resign in advance from the entire inheritance, from part of the estate or only from the legal fate.
The resignation hides a crucial detail. If the agreement does not specify otherwise, its results may be extended to the offspring of the person who resigned. This means that a child's signature can also affect the future hereditary rights of grandchildren.
Second chance for old debts
The new limitation of liability for debts does not apply retroactively to all open inheritances. However, it is envisaged that special possibility for heirs of persons who had died until the law was published on 22 May 2026 and had not been able to accept the legacy in time with the benefit of the census.
Within six months of publication of the law may, subject to conditions, request an inventory. The possibility is provided if no enforcement has already been attempted on their personal property and there is no reason to lose the benefit.
Finally, the practical involvement in the wills remains, as the Absence of Athens, Piraeus, Aegean and Dodecanese notaries from their publication until 30 September.
