Cyprus (CY)
Cyprus is a Mediterranean island nation and EU member state situated at the crossroads of Europe, Asia and Africa.
Estate & Inheritance in Cyprus
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Cyprus inheritance law is primarily governed by the Wills and Succession Law (Cap. 195) and the Administration of Estates Law (Cap. 189). Cyprus operates a system of forced heirship (reserved shares) for spouses and children, which limits testamentary freedom. The EU Succession Regulation (Brussels IV — Regulation 650/2012) applies to cross-border estates within the EU and allows EU citizens to elect the law of their nationality to govern their estate.
Intestacy — What Happens Without a Will
If you die without a will (intestate) in Cyprus, your estate is distributed under Cap. 195. Priority: (1) Spouse and children share equally (spouse takes 25% minimum regardless). (2) If no children: spouse takes half, parents share the other half. (3) If no spouse or children: parents, then siblings, then more distant relatives. Unmarried partners have NO inheritance rights under Cyprus law — a will is essential if you are in an unmarried relationship.
Types of Valid Will
Written Will (Attested)
Γραπτή ΔιαθήκηA written will signed by the testator in the presence of two witnesses. Witnesses must not be beneficiaries (or their spouses). Must be dated. No handwriting required — typed documents accepted if properly witnessed.
Legally valid in Cyprus if executed correctly. For international enforcement, consider an EU Succession Regulation clause.
Strongly recommended to use a lawyer to ensure correct form and forced heirship compliance.
Holographic Will
Ολόγραφη ΔιαθήκηEntirely handwritten, signed and dated by the testator. No witnesses required. Must be entirely in the testator's own handwriting.
Valid under Cyprus law. May need additional authentication for use abroad.
Simple to create but easy to challenge. Recommended to supplement with a lawyer-drafted will for complex estates.
Forced Heirship
Cyprus has a forced heirship system (νόμιμη μοίρα). Children and spouses have a protected share of the estate that cannot be taken away by will. Forced share: if the deceased has children and a surviving spouse, the children together receive half the free portion and the spouse receives at minimum one quarter. These shares vary depending on the number and status of heirs. A will that ignores forced shares can be partially invalidated by the courts.
EU Succession Regulation (Brussels IV)
Cyprus is subject to EU Succession Regulation 650/2012 (Brussels IV). By default, Cyprus law governs the estate of a Cyprus resident who dies in Cyprus. However, an EU citizen can elect in their will that the law of their nationality governs their estate. This is particularly important for UK citizens (Brexit: UK no longer in Brussels IV — special consideration needed), and for persons with assets in multiple EU countries.
Inheritance Tax
Cyprus abolished estate duty (inheritance tax) in 2000. There is NO inheritance tax in Cyprus on assets of any value. This is one of the most significant advantages of Cyprus residency for high-net-worth individuals.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs (children, spouse, relatives, non-relatives) | No inheritance tax — full estate passes without tax | 0% |
No gift tax in Cyprus either. Lifetime gifts and bequests are free of inheritance and gift tax. Capital gains tax may apply if the inherited asset is later sold (20% CGT on the gain).
Cross-Border & Multi-Country Estates
For expats with assets in multiple countries, Cyprus being a no-inheritance-tax jurisdiction is very attractive. Under Brussels IV, you can elect in your will that your home country law applies — potentially overriding Cypriot forced heirship. However, for non-EU assets (UK, USA, Australia), you will need separate legal advice for each jurisdiction. Always use a cross-border estate planning specialist if you have assets in 2+ countries.
Certificate of Inheritance
Cyprus does not issue a single formal inheritance certificate. Instead, a Grant of Probate (or Letters of Administration if no will) is issued by the Cyprus District Court. The executor named in the will (or an administrator appointed by the court) manages the estate.
Will Registration
Cyprus does not have a mandatory central will registry. Wills should be stored safely (lawyer's office, bank safe deposit box) and the location known to your executor. Some lawyers offer will storage services. Under Brussels IV, informing your nearest consulate of your will's location is advisable.
Living Will & Healthcare Power of Attorney
Advance directives / living wills have limited formal legal status in Cyprus as of 2026. Cyprus law does not have a comprehensive advanced directive framework. Discuss end-of-life medical wishes with your family and doctor. Power of Attorney (ΠΑ) for healthcare decisions can be granted to a trusted person.
Useful Links
Estate & Inheritance
Unlock the complete Estate & Inheritance guide for Cyprus — including every detail, document, tip and link you need.
Become a SupporterSupport the guide on Ko-fi · Unlocks every premium section, everywhere