We consider an inheritance to be the totality of assets that a natural person leaves behind when he dies and which pass to his heirs. We consider assets to include not only real estate but also all objects, movables or documents that represent economic value as well as the debts that are burdensome to the testator at the time of his
death.

It is important for the heirs to know that they inherit not only the assets of the inheritance but also its liabilities and that they are also responsible with their personal property for the debts of the inheritance in order to decide whether they will accept the inheritance or will proceed with a waiver of it or will accept for the benefit of an inventory, in which case they will be responsible up to the assets of the inheritance.
In order for the heir to determine whether there are assets or loans to banks, he should apply to each bank or, for shares, to the Athens Stock Exchange.

The inheritance is transferred to the heirs either by drawing up a will by which the testator determines who his heirs will be (or who will NOT be) and what exactly he provides to each one, or if he has not drawn up a will, the inheritance is transferred according to the provisions on intestate succession , whereby the law regulates by inheritance class who the heirs are and what the inheritance right of each one is.
For the existence and extent of the inheritance right, the heir may request the issuance of a certificate of inheritance right (inheritance certificate).

If no natural person is found as an heir, then the State is called upon to inherit.