Probate and Administration of Estates in Cyprus

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Updated: January 26, 2026

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The loss of a close family member or relative is always a difficult and emotional experience. At the same time, it brings practical and legal matters that must be addressed, including the management and distribution of the deceased person’s estate.

 

In Cyprus, probate refers to the legal process through which a deceased person’s estate is administered. During this process, outstanding taxes and debts are settled, and the remaining assets are distributed to the beneficiaries.

The term estate includes all property, money, rights, and possessions owned by the deceased at the time of death.

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💼 Applicable Law

Succession and probate matters in Cyprus are governed by the following legislation:

• Wills and Succession Law, Cap. 195

• Administration of Estates Law, Cap. 189

• Probate and Estates (Inland Revenue) Law of 2000

 

Where a probate order has been issued abroad and the estate includes assets located in Cyprus, the procedure is governed by the Probates (Re-Sealing) Law, Cap. 192, together with the relevant Rules issued under this legislation

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🏢 Who Inherits Under Cyprus Law?

Cyprus follows a forced heirship regime, meaning that there is no absolute freedom in disposing of one’s estate.

 

Under Cypriot law:

• Three-quarters (¾) of the estate constitute the statutory portion and must be inherited by the lawful heirs, such as the spouse and children.

• Only one-quarter (¼) of the estate constitutes the disposable portion, which the deceased may freely leave to any person or entity.

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☑️ Requirements for a Valid Will

The person making a will is known as the testator. For a will to be valid in Cyprus:

• The testator must be at least 18 years old and of sound mind.

• The will must be signed in the presence of two witnesses.

• The witnesses must not be beneficiaries under the will.

• The testator and the witnesses must sign the will at the end.

• If the will consists of more than one page, each page must be initialled by the testator.

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📄 Probate or Administration: Is There a Will?

If the deceased has left a valid will, the estate is distributed according to the testator’s wishes, subject to forced heirship rules. This process is known as probate.

 

If the deceased has not left a valid will, the estate is distributed according to Cypriot intestacy rules. This process is known as administration.

 

🔹 Administration of Estates in Cyprus

The administration of an estate is the legal process of managing and distributing the assets and liabilities of a deceased person in accordance with Cypriot law.

 

The procedure is handled by:

• an executor, where a will exists, or

• an administrator appointed by the court, where there is no will.

 

The executor or administrator is responsible for ensuring that the estate is administered lawfully and efficiently.

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​🗃️ Probate and Estate Administration Procedure​

Step 1: Preliminary Information and Arrangements

Following the death, the heirs or beneficiaries obtain:

• a death certificate, and

• a certificate of beneficiaries from the Community Council President.

 

An executor or administrator is nominated and applies to the court for appointment. A court fee is payable to initiate the procedure.

 

At this stage, the deceased’s documents are collected, reviewed, and organised into a set of financial and legal records.

 

Step 2: Application for Probate or Letters of Administration

The nominated executor or administrator applies to the court for:

• a Grant of Probate, where a will exists, or

• Letters of Administration, where no will exists.

 

Once issued, the grant authorises the executor or administrator to manage the estate, collect assets, and carry out the distribution. Legally, the estate vests in the executor or administrator from the moment of death, and they act in the place of the deceased.

 

Step 3: Notification of the Inland Revenue Department

The executor or administrator must notify the Inland Revenue Department that probate or administration proceedings have commenced.

 

The Inland Revenue will determine whether any taxes are outstanding. Any unpaid taxes must be settled from the estate.

• If the deceased was a Cyprus tax resident, income tax returns for the previous 3 to 6 years up to the date of death must be filed, if not already submitted.

• If the deceased was not a Cyprus tax resident, Inland Revenue will liaise with the relevant foreign tax authorities to obtain a certificate of fiscal residence.

 

Step 4: Preparation of the Estate Inventory

The executor or administrator must prepare an official inventory of the estate, listing all assets and liabilities. This includes bank accounts, real estate, personal belongings, debts, loans, and credit card obligations.

 

The inventory is:

1. filed with the court together with a sworn affidavit, and

2. submitted to the Inland Revenue Department.

 

Step 5: Tax Clearance Certificate

After reviewing the inventory and confirming that all tax obligations have been met, Inland Revenue issues a Tax Clearance Certificate (TCC).

 

The TCC authorises the executor or administrator to access, transfer, or dispose of the estate assets. Each asset is specifically listed in the certificate.

 

Step 6: Settlement of Debts and Distribution of the Estate

All outstanding debts must be paid as a priority. If there are insufficient funds, estate assets may need to be sold.

Professional fees and funeral expenses are deducted from the estate before distribution.

 

Under Cypriot law, debts are not inherited by the beneficiaries.

The remaining assets are distributed among the beneficiaries, who then sign a declaration confirming receipt and releasing the executor or administrator from liability.

 

Step 7: Submission of Final Accounts

Final Accounts are submitted to the court, providing a full breakdown of the administration process. These include supporting documents such as invoices, receipts, and beneficiary declarations.

 

Step 8: Court Review and Closure

The Court Registrar reviews the Final Accounts and documentation. If everything is in order, the probate or administration file is formally closed.

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⌛ How Long Does Probate Take in Cyprus?

The duration depends on the complexity of the estate. However, the issuance of a probate order typically takes 1 to 2 months from the date of application.

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​💶 Cost of Probate in Cyprus

Probate costs vary depending on:

• the complexity and size of the estate,

• the number and location of beneficiaries,

• whether the will is Cypriot or foreign.

 

As a general indication, the minimum probate cost in Cyprus is approximately €3,000.

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Probate Re-Sealing in Cyprus

Probate re-sealing applies where a foreign probate grant has been issued and the deceased owned assets in Cyprus.

 

Through this procedure, the foreign probate documents are recognised and re-sealed by the Cyprus court, allowing the appointment of an administrator to manage and distribute the Cyprus-based assets.