GREECE Law and Practice Contributed by: Fotodotis Malamas, Bernitsas Law
intercourse with the mother during the time period in which the child was conceived. Where a child is born out of wedlock, a court may, at the request of the mother, order the father whose paternity has been judicially established (even if the child is stillborn) to: • pay expenses relating to the child’s birth; or • provide for the maintenance of the mother, in so far as she is unable to provide for herself for the two months preceding childbirth and the four months thereafter or, in the event of special circumstances, for a maximum duration of one year. Where paternity is voluntary or judicially acknowl - edged, a child is treated as having been born to mar - ried parents for the purposes of both parents and their relatives, including in relation to matters pertaining to the child’s family name, support and rights of inherit - ance. Underage Children or Children Born Out of Wedlock According to Article 1486, an underage child has the right to claim maintenance from its parents to the extent that the income deriving from any property the child owns or from the product of the child’s work is not sufficient to cover maintenance expenses. Main - tenance is paid monthly in advance and includes everything necessary for the child’s upkeep and any further expenses required for their upbringing and pro - fessional and general education. According to Article 1502 of the Greek Civil Code, where a child is born out of wedlock and its paternity is very probable, and to the extent that the mother has become impoverished, a court may order protection through the advance payment of a reasonable amount by the father to the child each month, to be set off against maintenance payments, even before the lodg - ing of a legal action for acknowledgement of paternity. 9.2 Same-Sex Marriage Same-sex civil partnerships have been recognised since 2015. Domestic partnerships are recognised in Greece, with partners enjoying the same rights available to married couples.
By way of Law 5089/2024, Greece introduced same- sex marriage, giving to same-sex couples the right to marry under the same conditions as opposite-sex couples. Same-sex couples can also adopt children. In cases where a couple does not choose a common surname, one partner’s surname can be appended to the other’s, preserving individuality while promot - ing unity. The new provisions apply from 16 February 2024 onwards.
10. Charitable Planning 10.1 Charitable Giving
In Greek tax law, as in other systems, there are spe - cial favourable provisions concerning the funding of charitable purposes systematically pursued by private or public institutions. Inheritance and Donation According to the Inheritance and Donation Code, the following gifts/donations are not subject to gift tax and do not need to be declared: • gifts/donations of money or other movable prop - erty, whether made anonymously or not, organised at a national level and proven to be charitable in nature; and • gifts/donations of any property to the church insti - tutions listed in paragraph 3a of Article 25 (church - es, holy monasteries, the Sacred Commons of the Most Holy Sepulchre, the Holy Monastery of Mount Sinai, the Ecumenical Patriarchate of Constantino - ple, the Patriarchate of Jerusalem, the Patriarchate of Alexandria, the Church of Cyprus and the Ortho - dox Church of Albania). Acquisitions Acquisitions by the following legal persons and enti - ties or individuals are also exempt from tax but not from the obligation to submit a declaration: • the Greek State or accounts created in favour of the Greek State; and • foreigners subject to the rule of reciprocity, on the condition that this tax exemption is provided for by international conventions – if the legislation of the foreign country does not provide for a full exemp -
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