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Legal Framework

Paraskevi Liadzou guides us in detail through the legal and bureaucratic procedures following the loss of a person.

What are the legal procedures we must immediately follow when we lose a loved one? How do we proceed in the first hours?

The first action we are called upon to take upon the loss of a loved one is the certification of their death, which is done either by a private doctor or by the doctor on duty at the hospital.

In the case of sudden death (such as in a traffic accident, suicide) or death from unknown causes, you should inform the police authorities so they can conduct an investigation to determine the cause of death and order a forensic examination by a forensic pathologist. Then, the forensic pathologist will provide an opinion and issue the Death Cause Certificate. The forensic opinion is a powerful document that can be used in potential legal battles or by insurance companies.

The death certification procedures vary depending on the place where the event occurred, the circumstances, and the causes of death. Specifically, in the case where death occurs at home from natural causes, you should immediately notify your family doctor who will certify the death using the deceased’s identity card. If death occurs in a hospital, clinic, or nursing home, the death certificate will be drawn up by the institution’s doctor, and the presence of a first-degree relative of the deceased is necessary, who must present their own identity card and the deceased’s identity card to the doctor so that he can complete the certificate’s

The next steps involve declaring the death to the Registrar’s Office and obtaining the Burial Permit and Death Certificate. Declaring the death to the competent registrar’s office requires:

  1. The death certificate
  2. The deceased’s police identification
  3. The deceased’s social security number (AMKA) and tax identification number (AFM)
  4. Some additional information regarding the deceased’s profession, marital status, permanent residence, etc.


By providing the above documents and information, our office will issue you with the death certificates, which you can then use for the deceased’s insurance provider, tax authorities, notary public, as well as for any other legal purposes required

The procedures that relatives are called upon to undertake after the death of a loved one are numerous and require time and patience. For example, it is necessary to apply for funeral expenses from the deceased’s insurance fund, with the death certificate, the funeral office’s invoice, and the beneficiary’s IBAN. Terminating the deceased’s insurance or pension, as well as the process for transferring the deceased’s pension to the beneficiaries, require applications, document issuance and submission, and communication with the relevant authorities and insurance organizations.

Furthermore, it is essential to declare the death to the tax registry, where the form for taxpayer changes must be completed, and a declaration of taxpayer relationships (or the relationship between the deceased and the heir) must be submitted along with the necessary documents. This is followed by the transfer of the deceased’s estate through a notary public, the submission of an inheritance tax declaration, which is often a complex process with a six-month time frame, while a four-month period is given for renouncing the inheritance. In the case of a will, its publication is necessary before the notarial act of accepting the inheritance.

Since January 1st, 2017, a significant step has been taken to reduce bureaucracy and facilitate citizens with the creation of the website www.gov.gr, where citizens can obtain certificates and documents for any legal use (family status certificates, registrar’s acts, etc.), as well as the website www.efka.gov.gr for submitting applications for insurance and pension matters. Despite the existence of electronic services to serve citizens, bureaucracy remains intense because many procedures still require citizens’ personal visits to services and the assistance of lawyers or accountants for their processing. This assistance is necessary to save time, inconvenience, and avoid potential errors and omissions due to a lack of knowledge of the subject and the remaining complex procedures.

The conditions for the exhumation of a deceased are explicitly and clearly defined in the Cemetery Regulation of the Municipality in which the deceased is buried. The exhumation of remains is carried out after the passage of the compulsory burial period, except for the exceptions specified in each Regulation. Here are some things that people should know:

  1. Exhumation is carried out upon a relevant request from the obligated relative or the person who arranged the burial and has been registered as “obligated” on the deceased’s record. The request must be submitted two (2) months before the end of the compulsory burial or burial extension period.
  2. Exhumations are only performed by municipal employees or by the contractor assigned to burial-exhumation work, if applicable. It is not allowed to hire private individuals for this work by the relatives or obligated persons of the deceased.
  3. In case the obligated relative passes away during the compulsory burial period or during the extension, then the obligations are initially assumed by the spouse, and then by the descending relatives, i.e., children (biological or adopted) followed by their spouses, or the ascending relatives, i.e., the deceased’s parents and siblings, if they do not have their own family as defined in the final provisions of this regulation.
  4. If there are no closer relatives for the exhumation, any third party can take care of it, after submitting a sworn statement according to Law 1599/86, stating that they undertake the responsibility of the exhumation and the financial obligations.
  5. Exhumations are carried out during the first ten (10) working days of each month from 8:00 a.m. to 1:00 p.m.
  6. In case the deceased died from an infectious disease not covered by the International Health Regulations, exhumation is prohibited before the expiration of the compulsory burial period. If the death occurred from an infectious disease covered by the International Health Regulations, exhumation is prohibited before a decade has passed.
  7. For any reason, the transfer or exhumation of corpses for autopsy or any other reason (according to the provisions of Presidential Decree 210/1975 “on the embalming, transportation, and burial of human corpses and bones”) is only carried out after the expiration of five years, with the written permission of the Prosecutor. In this case, the fee for exhumation and reburial is not paid.
  8. Exhumation is mandatory in the presence of relatives or those who arranged for the relevant procedure according to the specified regulations.
  9. Exhumation is carried out manually until the upper part of the coffin is exposed. It is completed by finding the bones of the deceased, which are carefully collected and then transferred to a specialized area for this purpose. From there, depending on the relative’s preference, they are either placed in a charnel house, washed and stored in an ossuary, or washed, disinfected, and can be transferred to another cemetery.
  10. The postponement of a scheduled exhumation is allowed in exceptional circumstances adequately justified by the relatives of the deceased and in cases of severe weather conditions.
  11. If during the exhumation of the deceased it is found that complete decomposition has not occurred, the exhumation process is halted, and the deceased remains incompletely buried for an additional two years. The same process is followed until the definitive and complete decomposition of the deceased. In these cases, the exhumation fee is paid only once.
  12. Bones can be removed from the cemetery after the exhumation, only to be transferred to another cemetery. For scientific purposes and for criminal reasons, bones can only be removed from the cemetery with permission from the competent judicial authority.
  13. The transfer of bones to another cemetery of those deceased from infectious diseases is not allowed.
  14. Automatic exhumations can take place when the following conditions are met:
    • If within two (2) months from the expiration of the compulsory burial or the burial honor period or the extension of the burial, the obligated relatives of the deceased do not come forward to declare their intention for extension or exhumation.
    • When it is impossible to find and inform the obligated relatives, and provided that the two (2) month period has elapsed from the expiration of the compulsory burial or burial extension of the deceased. The service is obliged to search for the obligated parties by any appropriate means for a period of two (2) months after the aforementioned two-month period.
    • When there are graves that have disappeared or the original beneficiaries and their descendants, or the graves have been completely abandoned for a long period of time or the graves do not bear any distinctive cross with a name, wreath, or anything else indicating that there is a grave. A grave monument is considered abandoned when, after the expiration of the compulsory burial period or any extension thereof, the obligated party does not express interest in renewing the concession according to the aforementioned and the monument shows signs of deterioration and lack of maintenance interest. In these cases, the Municipality proceeds with an automatic exhumation, and the bones are placed in the charnel house. Before the automatic exhumation, the Cemetery Office must notify the relatives – obligated parties. Sending letters, a general announcement posted in the cemetery premises, and placing a note at a visible point on the grave are indicative ways of notification.

Death is the only certain event for all of us, which is why in the event that we know the moment is approaching, it would be fair to have settled as many pending matters as we can to facilitate our heirs. For example, to have paid off debts from insurance contributions, loans, or to have transferred our real estate to our heirs. Drafting a handwritten will by ourselves or a public will through a notary is a solution that will ease the burden on our loved ones after our passing.

After the death of our loved one, many bureaucratic and time-consuming procedures are required, and the contribution of a lawyer is necessary for their faster and more efficient completion. These actions include:

  • Application for suspension of the deceased’s pension with their insurance provider.
  • Application for funeral expenses grant with their insurance provider.
  • Application for transfer of pension due to death to their insurance provider, if there is a beneficiary in the family.
  • Renunciation (within 4 months) or acceptance of inheritance (within 6 months). The lawyer will advise you on what is preferable to choose.
  • Transfer of the car due to death.
  • Investigation of safe deposit box at a bank if you suspect that the deceased held individual accounts. It should be noted that the application for investigation of the safe deposit box is subject to charges by the bank (see bank invoice). If individual accounts are located, submit an application to the same bank for issuance of heirs’ authorization, providing all the required documentation, which incurs costs (see bank invoice).
  • Cancellation of the deceased’s tax identification number (AFM) at the tax office. Submit a declaration of death-cancellation of AFM for a natural person to the tax registry where the deceased belonged, with the following supporting documents:
    1. Form M1 – Change of deceased individual’s personal details
    2. Form M1 – completed with the details of the widow/widower for the change of marital status
    3. Form M7 – taxpayer relationships (for relatives-heirs)
    4. Certificate of non-publication of a will
    5. Certificate of closest relatives
    6. if the deceased was a businessman, the cessation of activity is submitted by the heirs to the tax office of the company’s headquarters within 30 days from the expiration of the deadline for renunciation of inheritance.
  • Income tax declaration: The tax declarations of the deceased are submitted in handwritten form to the competent Tax Office by the deadline of December 31 of the current year.
  • Correction of form E9 within 30 days.
  • Renunciation of inheritance declaration within 4 months from the date of death at the Peace Court of the deceased’s residence. If for any reason the deadline passes without renunciation or acceptance, it is considered as silent acceptance of inheritance.
  • The act of acceptance of inheritance is submitted within 6 months from the date of death. If renunciation of inheritance is made within the deadline, no inheritance declarations should be submitted, nor E9, nor should you be declared as an heir in the registry. In the case of the existence of a will, it must first be published in the Peace Court.

Drafting a will is important for those who wish to take care of their estate in advance, distributing it as they wish, leaving specific assets to whoever they want, or making a donation to a charitable organization of their preference. If there is no will, the deceased’s estate is distributed after their death according to the rules of intestate succession as provided by inheritance law. Wills must be drafted in a specific manner. The most common types are as follows:

  1. Holographic will: According to Article 1721 of the Civil Code, a holographic will is one that is entirely handwritten by the testator, dated, and signed by them. The holographic will is the simplest way to express the testator’s last wishes, but it carries the risk of interested parties not presenting it, presenting it altered, or it being drawn up under pressure or threat from the testator. The testator drafts it as they see fit, provided that they are familiar with handwriting, and no other person is present during its drafting to fully preserve the confidentiality of their last wishes. To ensure the validity of the holographic will, it must be entirely written by the testator, dated by them, and bear their signature.
  2. Public will: According to Article 1724 of the Civil Code, a public will is one that is drawn up by a notary in the presence of three witnesses or a second notary and one witness. Initially, the testator verbally declares their last will before the notary and the witnesses. During the drafting of the will, apart from the testator and the assisting parties, no one else is allowed to be present, as there is a penalty of nullity of the will. Then, the notary prepares the report on the will, which includes the following elements: 1) the day, month, year, and place of drafting, 2) the identification of the testator to avoid any doubt about their identity, 3) the name and surname of the notary and the witnesses, 4) the declaration of the testator’s last will, and 5) the indication that the testator’s will was verbally declared and that the assisting parties were present.”
  3. Secret will: According to Article 1738 of the Civil Code, a secret will is one that is drawn up by the testator by handing over to the notary a document containing their last will, along with an oral declaration that this document contains their last wishes, with the necessary presence of three witnesses or a second notary and one witness. The secret will consists of two documents: the handwritten one, which is private and contains the testator’s last wishes, and the deed drawn up by the notary, which is a public document. The handwritten document handed over by the testator to the notary must be written either by the testator or by another person, but it must bear the testator’s signature. In any case, regardless of the type of will chosen by the deceased to prepare, its publication in the competent Court of First Instance is necessary after their death. It should be noted that there is a six-month deadline for submitting an inheritance statement to the competent Tax Office, which starts in the case of the existence of a will from the date it was published in the records of the competent Court of First Instance, and when there is no will, from the date of death, otherwise a small fine is imposed.”

A will can be contested for its invalidity. The person contesting a will is called upon to prove that: 1. Another will was drafted at a later date, 2. The required procedures for its drafting were not followed: such as the testator lacking mental capacity at the time of drafting the will, the will being modified after the original signature, or the testator acting under duress or coercion (and not just mere persuasion) during the drafting of the will. Relatives or other individuals who have a legal interest can contest a will within 12 months from the testator’s death if they believe they did not receive their due provisions. Having a will drafted by a lawyer or a notary can reduce the likelihood of this scenario.”

With a delay of several years, Greece followed the example of other European countries regarding the cremation of the deceased. Thus, with the Presidential Decree of March 15, 2006, cremation was permitted in Greece for both domestic and foreign citizens who do not adhere to burial customs due to their religious traditions. The option of cremation is also available to those who prefer it as an alternative to burial. According to the provisions of the aforementioned law, the disposal of human remains through cremation can only be carried out at cremation centers that have obtained the relevant operating license. The operation of the first Cremation Center in Greece in 2019 in Ritsona, Evia, provided an alternative solution for those choosing cremation, who until then had to turn to a crematorium in Sofia, Bulgaria.
A prerequisite for cremation is the prior explicit, unconditional declaration of the deceased regarding their desire for cremation or a corresponding statement by their blood relatives or relatives up to the fourth degree. The necessary documents that must be submitted are:

  1. Copy of the death certificate
  2. Civil death certificate
  3. Identification of the deceased
  4. Declaration from the deceased themselves or their blood relatives or relatives up to the fourth degree, stating the desire for cremation (the legal relationship with the deceased must be certified by the submission of necessary documents such as marriage certificate, birth certificate, or certificate of closest relatives)
  5. Permission for the cremation of the deceased from the doctor who has certified the death, declaring that there is no evidence of violent death and allowing the body to be cremated.

The repatriation of the body of a deceased person is governed by the rules of international law. It is noted that our country has ratified, by Law 1315/1983, the Council of Europe Convention on the Transfer of Corpses (Strasbourg, 26 10 1973), to which our country is a contracting party. The funeral office Fanis Bamboulas & Son undertakes all stages of the transfer of your loved one from and to any corner of the earth. In recent decades, moreover, the company has developed professional relationships with the largest Funeral Homes abroad and is a member of the most important Associations in the industry worldwide.

*Paraskevi Liazou is a lawyer registered with the Bar Association and maintains an office in Thessaloniki, at 40 Vasileos Irakliou Street, undertaking a wide range of cases specializing in pensions, tax and inheritance matters, and other issues within the broader legal framework of death and burial.

Do not hesitate to contact us for any information and updates.

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