How can I pass on my assets while I’m still alive?
Greek law offers several possibilities that allow a person to transfer his assets during his lifetime. However, according to article 368 of the Civil Code, agreements as to future successions are prohibited and even considered contrary to public order. But the most recent legal theory and jurisprudence depart from this strict stance explains that an agreement as to a future succession written in a foreign country can be recognised and accepted by the courts and a notary. Therefore, adaptations and gifts are possible. In Greece, the most common form is a parental gift and it is the form most favoured by both substantive law and tax law.
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National Council of the Greek Notariat
4, G. Genadiou Street,
GR - 106 78 Athens, Greece
Tel.: +30 - 210 - 330 74 50
Fax: +30 - 210 - 381 22 49
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