Personal belongings (household items, means of transport) which are situated abroad and devolve by hereditary succession (by means of a will or intestate) to a person whose normal residence is in Greece or devolve through a will to non-profit legal entities established in Greece, are exempted from duties and taxes.
With regard to passenger cars for private use, automotive caravans and motorcycles, 20% of the corresponding registration tax is paid.
Personal items must be situated abroad at the time of death of the person being inherited and the heirs must be persons settled in Greece while these items must devolve to them by means of a testament or intestate succession. As far as legal entities established in Greece are concerned, they must inherit through ones will.
The following items are excluded from Tax Relief
tobacco and products of tobacco
vehicles of public use
items of commercial interest intended for an economic (professional) activity or because of their type or quantity, with the exception of portable instruments and tools that were essential for practice of the profession of the deceased,
reserves of raw materials and processed or semi-processed products,
living animals and reserves of other agricultural products that exceed quantities corresponding to usual family needs.
Personal items which are inherited, must be imported and presented to the Customs as a whole or even partially, within two (2) years since the date on which they finally devolved to the legal heirs (final settlement of hereditary succession).
In order for the tax relief to be granted, the legal heir must produce to the competent Customs a certificate issued by the Greek Consulate or the local municipal or communal authority of the country where the inherited personal belongings of the deceased are, which certifies that the items which are imported into Greece were acquired because of hereditary succession (through a will or an intestate succession) and mentions the items being included in the heritage, as well as the legal heirs, to whom the specific personal belongings of the deceased devolve.