Probate and Administration of Estates in Cyprus

​​

Updated: January 26, 2026

​

This guide provides a detailed overview of Cyprus succession law, outlining the applicable legislation, core principles, and procedures governing the distribution of estates in Cyprus. It covers both succession under a will and intestate succession, explains the concept of domicile, the forced heirship regime, and the rules determining how assets are distributed among heirs.

________________________________________

​​​

💼 Legislation and Scope

Succession matters in Cyprus are primarily regulated by:

• Wills and Succession Law, Cap. 195

• Administration of Estates Law, Cap. 189, as amended, together with the relevant regulations

 

Cyprus succession law applies to two main categories of deceased persons:

• A deceased person who was domiciled in Cyprus; and

• A deceased person who was not domiciled in Cyprus, but owned immovable property in Cyprus (e.g. real estate investments).

If the deceased was domiciled in Cyprus, Cyprus succession law applies to all assets, whether movable or immovable, located anywhere in the world.

 

If the deceased was not domiciled in Cyprus, Cyprus succession law applies only to immovable property situated in Cyprus.

________________________________________

​

🏢 Domicile in Cyprus

Domicile may be acquired:

• By origin, or

• By choice

 

Domicile by choice requires more than mere residence. It involves establishing a permanent home in Cyprus with the intention of remaining indefinitely. Individuals residing in Cyprus solely due to service in the British armed forces are not considered domiciled in Cyprus.

________________________________________

 

☑️ Methods of Succession

Succession in Cyprus occurs in one of two ways:

• Succession by will, where the deceased left a valid will; or

• Succession by intestacy, where no valid will exists.

________________________________________

​

📄 Succession by Will

A will may dispose of almost any type of property, including real estate, money, and personal belongings. Any person over the age of 18, who is of sound mind, may make a will.

 

🔸 Revocation of a Will

A will is not irrevocable and may be withdrawn at any time before death. Revocation may occur through:

• The execution of a new will expressly revoking the previous one;

• The execution of a new will containing provisions inconsistent with the earlier will; or

• Physical destruction of the will, such as tearing or burning it.

 

The rules governing the validity of wills and probate procedures are addressed in detail on our website under Wills, Probate, and Estate Administration in Cyprus.

 

🔸 Forced Heirship Regime in Cyprus

Cyprus operates under a forced heirship regime, meaning that individuals cannot freely dispose of their entire estate.

​

🔸 The Wills and Succession Law, Cap. 195 establishes:

• a statutory portion, which must be inherited by the deceased’s lawful heirs; and

• a disposable portion, which the deceased may freely leave to any person.

Lawful heirs typically include the spouse, children, descendants, and, in some cases, parents.

 

🔸 Disposable Portion

The disposable portion of the estate is determined as follows:

• ¼ of the estate where the deceased leaves a spouse and child(ren) or descendants of children;

• ½ of the estate where the deceased leaves a spouse and one or both parents;

• 100% of the estate where the deceased leaves no spouse, children, descendants, or parents.

 

Accordingly, where no close family members exist, the deceased is free to dispose of the entire estate as they wish.

Relevant provision: Article 41(1), Wills and Succession Law, Cap. 195.

________________________________________

​

❌ Succession by Intestacy (No Will)​

Where a person dies without leaving a valid will, the estate is distributed in accordance with statutory intestacy rules:

• If the deceased leaves a spouse and children, all inherit in equal shares.

• If the deceased leaves a spouse and parents or their descendants up to the third degree (siblings, nephews, nieces), the spouse inherits ½ of the estate.

• If the deceased leaves a spouse and fourth-degree relatives, the spouse inherits ¾ of the estate.

• If the deceased leaves a spouse and no relatives, the spouse inherits the entire estate.

 

After the spouse’s share is allocated, the remainder is divided equally among the remaining heirs.

Relevant provision: Article 44, Wills and Succession Law, Cap. 195.

________________________________________

​

📜 Special Testamentary Provisions

Cypriot law allows for certain specific testamentary arrangements:

• Bequests to religious institutions are permitted, but where relatives up to the third degree exist, the will must have been executed at least three months prior to death (Article 33).

• A testator may appoint a guardian for minor children, subject to court supervision (Article 34).

• Donatio mortis causa (a gift made in contemplation of death) is recognised under Article 40 and is revocable if the donor survives or recovers.

________________________________________

​

​💶 Taxation

Cyprus does not impose inheritance, estate, or gift tax.

However, other taxes, such as Capital Gains Tax, may apply if inherited property is subsequently sold.

 

🔻 Trusts and Succession Planning

As an alternative or supplement to a will, individuals may establish a trust.

In a trust structure:

• Trustees hold the legal title to the property; and

• Beneficiaries hold the beneficial interest.

Trusts are commonly used to:

• hold property for minor children;

• protect family assets across generations;

• establish family funds;

• provide confidential support to individuals; or

• benefit charitable organisations.

 

🔻 Paternity and Succession Rights

Issues relating to paternity and inheritance are governed by the Children (Relationship and Legal Status) Law of 1991.

​

🔻 Voluntary Recognition (Articles 16–17)

A father may voluntarily recognise a child born outside marriage, with the mother’s consent, either by sworn declaration or by will.

​

🔻 Judicial Recognition (Article 20)

Recognition may be sought through court proceedings by the mother or the child.

Judicial recognition is possible even after the father’s death, with proceedings initiated against his heirs (Article 21).

​

🔻 Legal Effect (Article 23)

Once recognition is established, the child acquires full succession rights from birth.

________________________________________

​

🔶 Rules for British Expats

Cyprus succession law applies to immovable property located in Cyprus, even if the owner is UK-domiciled, subject to EU law considerations.

If a British expat is domiciled in Cyprus, Cyprus law governs their entire estate.

​

🔸 Inheritance Tax Considerations

Cyprus does not levy inheritance tax. However, UK inheritance tax rules may apply in limited cases, particularly where individuals returned to the UK after 6 April 2017.

The UK inheritance tax threshold currently stands at £325,000, with an additional residence nil-rate band of £175,000, subject to statutory conditions.

 

🔸 EU Law and Choice of Law

Regulation (EU) No 650/2012 governs cross-border succession within the European Union and:

• determines jurisdiction;

• permits a limited choice of applicable law; and

• establishes the European Certificate of Succession.

 

🔸 Key Principles

• Jurisdiction lies with the courts of the Member State where the deceased had their habitual residence.

• A person may choose the law of their nationality to govern their succession, even if residing in another state.

• The choice must be expressly stated in a will or separate declaration.

• Individuals with multiple nationalities may choose any of them.

• The European Certificate of Succession enables heirs to enforce their rights across EU Member States without repeated court proceedings.