Cyprus Succession Law and inheritance rules

This guide covers the inheritance rules of Cyprus under the Wills and Succession Law, Cap. 195. It explains when Cyprus law applies, the forced heirship shares, what happens with and without a will, and the position of foreign nationals who own property in Cyprus.

Table of Contents ˅

Legislation and scope

The relevant legislation for succession in Cyprus is:

• The Wills and Succession Law, Cap. 195; and,
• The Administration of Estates Law, Cap. 189, as amended, along with regulations.

Cyprus succession law covers two categories of persons

• A deceased (the person who has died) who was domiciled in Cyprus; and,
• A deceased who was not domiciled in Cyprus but had immovable property in Cyprus, in other words, had a Cyprus property investment.

If the deceased was domiciled in Cyprus, then the Cyprus Succession law applies to all their property, movable or immovable.

If the deceased was not domiciled in Cyprus, then the Cyprus Succession law applies to their immovable property in Cyprus.

How is a person “domiciled” in Cyprus? By origin or by choice.

“By choice” does not mean just living in Cyprus. It means establishing a permanent home or planning to stay in Cyprus indefinitely. A person is not domiciled in Cyprus if they live there only because they serve in the British military forces.

Methods of succession

Succession occurs either by Will (if the deceased has left a will) or according to intestacy rules (if the deceased has left no will).

Succession by will

Almost anything can be left in a will, including land, money, and personal items. Any person over 18 who is of sound mind (i.e., with full mental ability and mental health) can make a will.

Revoking a will

A will is not permanent and can be revoked (taken back) by the person who made it at any time before their death. The primary methods for revocation are:

• A later will that expressly revokes the previous one;
• A later will with terms that contradict the previous one, which revokes it to the extent of the contradiction;
• A written declaration of the intention to revoke, executed with the same formalities as a will;
• Destruction, such as tearing or burning, done with the intention to revoke.

A will is revoked automatically if the testator marries or has a child after making it, except where the will shows it was made in contemplation of that marriage or birth (Article 38).

You can find all the rules in our guides to making a valid will in Cyprus and to probate in Cyprus.

Forced heirship regime in Cyprus

Under Cypriot law, people cannot leave their property in any way they like. There is a “forced heirship regime” in Cyprus.

The Wills and Succession Law, Cap. 195, creates a “statutory portion” that must be left to the immediate relatives and a “disposable portion” that can be left to anyone. This means that a part of the property must go to the deceased’s “lawful heirs” (heirs recognised by law, that is, immediate family and spouse).

The size of the disposable portion depends on who survives the deceased:

• A child, or a descendant of a child, survives (with or without a spouse): the disposable portion is up to ¼ of the net value of the estate.
• A spouse or a parent survives, but no child or descendant of a child: up to ½ of the net value.
• No spouse, no child or descendant of a child, and no parent: the whole estate.

Everything above the disposable portion is the statutory portion, reserved for the heirs the law designates. A will that gives away more than the disposable portion is not void; the gifts are reduced so the reserved shares stay intact.

So a person who leaves no spouse, no children or their descendants, and no parents can leave their property to anyone.

Relevant law: Article 41(1) of the Wills and Succession Law, Cap. 195.

Succession by intestacy (not leaving a will)

If the deceased has not left a will, the property is divided as follows:

• A spouse and children all get equal shares.
• If the deceased has left a spouse, no children, but an ancestor or a descendant of an ancestor within the third degree of kinship, the spouse gets half. In practice this means parents, grandparents, brothers and sisters, and nephews and nieces of the deceased.
• If the deceased has left a spouse and fourth-degree relatives, the spouse gets ¾ of the property.
• As mentioned above, if the deceased left a spouse and no relatives, the spouse gets the whole property.

Note: after the spouse’s share is taken out, the rest is divided equally among the remaining heirs.

Relevant law: Article 44 of the Wills and Succession Law, Cap. 195.

Where there is no will and no surviving spouse, the estate passes to the relatives in classes: first the children and the descendants of children who died before the deceased; then parents and siblings or their descendants; then the nearest ancestors; then the nearest relatives up to the sixth degree of kinship. If no spouse and no relative within the sixth degree exists, the estate passes to the Republic of Cyprus.

For an explanation of the degrees of kinship, see Appendix 2 of the Wills and Succession Law: The Wills and Succession Law - Chapter 195 - cylaw.org.

Specific testamentary provisions

Under Cypriot law, property can be left to a religious institution. If the deceased has relatives up to the third degree of kinship, the will making such a gift must be executed at least three months before the death (Article 33 Wills and Succession Law).

The deceased can appoint a guardian for their child or children. The court may remove the guardian and select another (Article 34).

A gift in contemplation of death, called “donatio mortis causa”, is made when the donor expects to die. The recipient will receive the gift after the donor’s death (Article 40).

The gift in contemplation of death is revocable; the donor can take it back at any time. The law treats it as revoked where the donor recovers from the illness or outlives the recipient (Article 40(2)).

Inheritance tax in Cyprus

Cyprus does not impose an inheritance, estate, or gift tax. Estate duty was abolished in 2000, and nothing has replaced it since.

Costs still arise when an estate is administered. Transferring inherited immovable property at the Land Registry attracts fees, probate has court and professional costs, and Capital Gains Tax at 20% can apply if an heir later sells inherited property in Cyprus.

Read more about the Cyprus taxation system.

Trusts in Cyprus

A person can create a “trust” instead of a will. A trust allows an individual (the trustee) to hold property for the benefit of another (the beneficiary). A trust may be created together with a will (complementary).

In a trust, individuals called trustees hold property on behalf of another person, the beneficiary. The trustees hold the legal title to the property, while the beneficiary holds a beneficial title.

Often, the trustees hold the property until a specific event occurs, such as until the beneficiary reaches 18 years of age. At this point, the legal title to the property is transferred to the beneficiary.

You can use the trust to

• Hold the property for a child.
• Hold the property for future generations of the family.
• Create a fund (pool of money) for family members.
• Provide for someone secretly.
• Provide for a charity.

Paternity and succession

The Children (Relationship and Legal Status) Law 1991 governs the areas of paternity and succession. The most common situation is when a child is born out of marriage (“out of wedlock”), but the father will not recognise it.

Voluntary recognition: Article 16-17

A man can later recognise a child born out of marriage in a process called voluntary recognition. The mother must agree to this kind of recognition. It can be done by sworn declaration to the Court Registrar or with a will.

Judicial recognition: Article 20

The mother or the child can ask for recognition in court. The process is called judicial recognition.

Under Article 21, judicial recognition is possible even after the man has died. The application is filed against the man’s heirs in such a case.

Legal effect of recognition: Article 23

When recognition occurs, the child gets all the legal rights belonging to a child from the date of birth. The rule is the same whether recognition was voluntary or through the court.

Rules for British expats

The Cyprus succession rules apply to any immovable property a British expat owns in Cyprus, whatever their domicile (but see the EU Regulation below). If the British expat is domiciled in Cyprus, the Cyprus succession law applies to all their property.

The position after 2015

Until 2015, Article 42 of Cap. 195 exempted certain British and Commonwealth citizens from the forced heirship rules. Law 96(I)/2015 repealed that exemption. A British national habitually resident in Cyprus can instead choose UK law to govern their succession under Regulation (EU) 650/2012, by stating the choice expressly in a will.

UK inheritance tax after April 2025

Cyprus charges no inheritance tax. UK inheritance tax can still reach the estate. Since 6 April 2025 the UK taxes the worldwide assets of anyone who was a long-term UK resident at death, meaning UK tax resident in at least 10 of the previous 20 tax years. A person who leaves the UK can keep that status for up to 10 tax years after departure. Assets situated in the UK, such as a house or a bank account there, stay within UK inheritance tax in any case.

UK inheritance tax applies at 40% above the nil rate band of £325,000, frozen until April 2031. An extra residence nil rate band of £175,000 applies where a home passes to direct descendants, such as children and grandchildren. Property left to nieces and nephews does not qualify for the residence nil rate band.

EU law: choice of succession law

For deaths on or after 17 August 2015, EU law decides which country's succession law applies:

• by default, the law of the country where the deceased had their habitual residence; or,
• the law of the person's nationality, if they chose it expressly in a will or declaration.

Regulation (EU) No650/2012 of 4 July 2012

• settles jurisdiction (which court executes the will or administers intestacy);
• allows a choice of law within limits; and,
• creates a European Certificate of Succession.

In short:

The courts that can rule on the succession are the courts of the Member State (MS) where the deceased had their “habitual residence”, i.e., in the MS in which they were living (Article 4).

A person has a limited right to choose the law that governs them. They can declare that the law that will apply to their succession is the law of their nationality, even if they are living in a different MS. The law of nationality can be that of a third country; it does not have to be the law of an EU member state. The choice of law is limited to prevent a person from purposefully “choosing” the legal system that will enable them to avoid the laws of their own country (A22 choice of law; A20 universal application; Recital 38).

The choice of law must be made expressly in a declaration or disposition (Recital 39). According to Your Europe (europa.eu), “you should express your choice of law explicitly and clearly, in a will or separate declaration.”

People with multiple nationalities can choose any of them (Article 22(1)).

The European Certificate of Succession is issued by the authorities of the MS that will carry out the succession and is recognised across the EU (Cyprus is a member of the EU). It enables the heirs to receive property in another MS without going through the court system again (Articles 65-70).