Agreement with Greece to prevent double taxation on inheritance tax

1. In the event of the death of a Spaniard in Greece or a Greek in Spain, the local authorities will immediately notify the consul general, consul, vice-consul or consular agent of the State to which the deceased belonged and in whose district the death occurred.

   For its part, the consular authority will proceed in the same manner with the local authorities when it receives notice of the death before the latter.

2. Consuls-general, consuls, vice-consuls and consular agents shall be designated in the following articles of this Convention under the collective name of "consul" or "consular authority".

3. The nationality of the deceased shall be determined by his or her passport or any other documents proving his or her nationality and, in the absence of documents recognised as sufficient, by a declaration by the consular authority, which shall be authentic, unless proven otherwise.

1. Whatever the qualities and nationality of the heirs, whether they are adults or minors, whether they are present or absent, whether they are known or unknown, the seals will be placed on all the movable property and papers of the deceased, within twenty-four hours following receipt of notification of the death. This affixing of stamps shall be done ex officio, or at the request of the interested parties, by the consular authority, in the presence of the competent local authority duly requested, which may cross-stamp those of the consular authority with its stamps.

2. If the consular authority does not proceed to affix the stamps, the competent local authority must do so after issuing a simple invitation to the consular authority, which will retain the right to cross-stamp those of the local authority with its own stamps.

3. The affixing of seals shall not take place where a succession consists of a commercial or industrial enterprise carried on in accordance with the provisions of paragraph 2 of Article 8 of this Convention.

4. The removal of the seals will be carried out by mutual agreement: However, if after the request to assist in the lifting of the seals, directed by the local authority, or vice versa, the requested authority has not appeared within a period of forty-eight hours from the receipt of the notice, the consular authority alone, or the local authority alone, as the case may be, may each proceed on their own to lift the seals.

5. The notices and requests mentioned above shall be sent in writing, with receipt of delivery acknowledged.

1. After the lifting of the seals, an inventory of all the property and effects of the deceased shall be made by the consular authority in the presence of the local authority, or by the latter alone if the consular authority, not having attended the affixing of the seals, and invited by the local authority to take part in this inventory, does not appear within forty-eight hours after receipt of the notice.

   It is understood that if the interested parties appear to participate in the inventory, they will of course be admitted.

2. The consul may proceed to affix and remove the seals, as well as to draw up the inventory, either in person or through a delegate. This delegate must be provided with a power of attorney issued by the consular authority, authorized with the official seal.

1. All the movable property that makes up the estate, namely: Titles, securities, credits, papers, as well as the will or testaments, if they exist, must be sent to the consular authority, upon simple written request and without any delay, by the competent local authority. It is this authority that is responsible for having the elements of the succession delivered to this effect by any notary or lawyer, as well as by any bank or depository office; In a word, by any official or private person who is the holder of any object that forms part of the succession.

2. Wills found in a sealed envelope will be opened by the consular authority, in accordance with the laws of its country.

   If the will of the deceased contains provisions whereby certain movable or immovable property left by him in the country where the succession is opened has been bequeathed to one or more nationals of this State, the consular authority must keep these wills at the disposal of the interested parties during the period of eight months provided for in Article 7 in order to ensure them the possibility of enjoying the privileges provided for in paragraph 2 of Article 14.

1. The consul is obliged to declare to the competent Authority of the country the amount of each of the estates of its nationals that have been sent to it, so that this Authority can determine the rights owed to the treasury of the State within which the opening of the estate is taking place.

2. These declarations shall be made within eight months from the date of death, if the estate has been forwarded to the consular authority in a timely manner. If this submission occurs after the expiration of the eight-month period, the aforementioned declarations will be made as soon as possible.

3. If failure to declare or to pay inheritance duties within the specified period entails, according to the laws of the country, the penalty of a fine, this shall not apply to estates in the hands of the consular authority, even if the declaration provided for in paragraph 1 of this article has not been made by the consular authority within the period indicated above.

4. The inheritance rights owed to the State in which the succession is opened shall only be levied on the part of the inheritance which is situated in the territory of this State, but in no case may they affect the real or personal property of the deceased situated in his homeland or in other States.

5. The successions of Spaniards in Greece and of Greeks in Spain shall not be subject to inheritance rights different from or greater than those of the successions of nationals.

1. The consular authority must keep as a deposit, which will be subject to the laws of the country, the inventoried effects and securities, the amount of the credits received and the income made, as well as the proceeds from the sale of movable property, if it has taken place within the period of eight months from the date of death.

2. However, the consular authority may order the sale by public auction of all movable objects of the estate that are susceptible to deterioration and of all those whose preservation in kind would be difficult or expensive. The auction shall be carried out by the competent local authorities at the request of the consular authority and in the manner prescribed by the laws of the country.

3. The consular authority shall have the right to immediately deduct from the assets of the estate the expenses of the deceased's last illness and burial, the wages of servants, rents and expenses of a similar nature, as well as the amounts necessary for the support of the family of the deceased, if applicable.

1. Subject to the provisions of this article, the <B>consul shall have the right to take, with respect to the succession of movable or immovable property, all measures which he deems useful in the interest of the heirs.</b> He may administer the estate himself or have it administered by a delegate whom he will appoint under his responsibility and who will act on his behalf.

2. If all or part of the estate is represented by a commercial or industrial company, the consul may not liquidate it without the consent of all the heirs.

   In the absence of such consent, the company will be operated without interruption until the succession is handed over to the heirs.

3. Commercial and industrial enterprises whose operation causes indisputable damages are exempt from the preceding stipulation (paragraph 2). The consular authority may liquidate these companies when it deems appropriate, giving prior notice, if possible, to the heirs.

1. Any claim brought against the estate may be judged by the Courts of the country in which the estate is opened, provided that this claim is not based on a title of inheritance or legacy and does not have as its object a real right over real estate located outside that country.

2. It is expressly stipulated that the Courts of the country shall not have jurisdiction except in the case where the action is brought within the period stipulated in Article 7 of this Convention.

1. In the event that the assets of the estate are insufficient to satisfy the full payment of the obligations, creditors may, if the laws of the country so authorize, request a declaration of bankruptcy from the competent local authority. Once this declaration has been made, all documents, effects or securities that form part of the succession must be sent by the consular authority to the competent local authority, or to the bankruptcy trustees, with the consular authority being responsible for representing the interests of its nationals.

2. It is understood that the declaration of bankruptcy may only affect the part of the estate that is located within the country in which the estate is opened, and will have no effect with respect to the assets left by the deceased in his homeland or in other countries.

1. At the expiration of the period specified in Article 7, the consular authority shall, within three months, settle, at the rates in force in the country, all expenses and accounts payable by the estate and satisfy the claims recognized by the consular authority itself or by the courts of the country to which jurisdiction is vested under Article 12 of this Convention.

2. The consular authority shall immediately transmit the succession to the beneficiaries or to their Government if the beneficiaries do not appear in person or do not send their representatives.

3. If the actions provided for in Article 9 against the estate have been initiated and remain suspended at the expiration of the period fixed by Article 7, the consular authority shall be obliged, upon order of a competent court, to keep in deposit all or that part of the estate which is sufficient to settle the obligations, until the competent courts make a final decision.

4. The consular authority will be accountable for the management of the succession only to its Government. The heirs have the right to receive a copy of this report.

1. In all matters that may arise from the opening, administration and liquidation of estates, the consul of either country shall be recognized ipso jure as the representative of the estate. Local authorities may not, under any circumstances, require the consul to provide the powers he may have regarding the heirs or official proof that there are heirs of the same nationality as the deceased.

2. The consul may appear before or be represented by delegates before all competent judicial, administrative or other authorities to defend, in all matters relating to the open succession, the interests of the succession and the heirs, upholding their rights or responding to claims made against them. The delegates appointed by the consul must possess all the qualities required by the laws of the country and be provided with a <B>power of attorney from the consular authority.</b>

3. Local authorities shall have the right, at the request of the interested parties and if local laws permit, to appoint a representative of the estate of a Spaniard in Greece and of a Greek in Spain to defend the estate in any legal actions that may be brought against it. In this case, the authorities of the country will be obliged at the time of appointment to notify the consular authority, who may, if deemed necessary, replace said representative.

4. However, it is well understood that the consul may never be personally prosecuted in matters relating to the successions of his nationals.

1. The succession of real estate, as well as the knowledge of any claim or response concerning the succession of real estate, shall be governed by the courts or other competent authorities of the country in which the real estate is located and in accordance with its laws.

2. In the event that the estate is made up in part or in its entirety of immovable property which, according to the laws of the country, is not suitable for possession by the person or persons to whom it falls, the interested parties shall be granted, in the absence of a term provided for by local laws, a period sufficient under the circumstances to carry out the sale of said property in the most advantageous manner possible.

1. The succession of movable property, as well as the knowledge of any claim or response relating to them, shall be governed by the courts or competent authorities of the State to which the deceased belongs and in accordance with the laws of that State.

2. But if a national of the country in which the succession is opened asserts his rights to the said succession, rights founded on a title of inheritance or legacy, and if his claim is presented to the consular authority within the period fixed by Article 7 of the present Convention, the examination of this claim shall be entrusted to the courts or competent authorities of the country in which the succession is opened, provided that they hear the case before the expiration of the period mentioned above. These courts or competent authorities shall decide, in accordance with the provisions of the national law of the deceased, on the validity of the claimant's right and, if appropriate, on the aliquot share to be attributed to him.

3. After having delivered to the beneficiaries the aliquot part of the succession fixed by the courts or competent authorities, the consular authority shall dispose of the remainder of the succession in accordance with the provisions of Article 11 of this Convention.

Likewise, the rulings of Greek courts relating to the liquidation of estates will be enforceable in Spain under the same conditions.  

1. When a Spaniard in Greece or a Greek in Spain dies in a place where there is no consular authority of his country, the competent local authority will proceed, in accordance with the laws of the country, to take preventive measures for the preservation of the succession. Certified copies of the documents relating to the aforementioned measures, together with the death certificate, the will or wills of the deceased and documents proving his or her nationality, shall be sent as soon as possible to the competent consular authority.

2. The competent local authority shall take, with respect to the property left by the deceased, all measures prescribed by the laws of the country regulating the transfer of property of its nationals and the proceeds of the succession shall be transmitted as soon as possible to the diplomatic or consular agents of the State to which the deceased belonged.

3. It is understood that from the moment that the diplomatic representative of the nation of the deceased or the competent consular authority sends a delegate to the place of death, the authority must proceed in accordance with the prescriptions contained in the preceding articles.

They will enter into force one month after the exchange of ratifications.