# Wills and Probate in Cyprus: What Foreign Residents Must Put in Writing

> Cyprus has no inheritance tax but strict forced heirship. How foreign residents use a Cyprus will and the EU choice-of-law clause, and how probate works.

- Canonical: https://periodiko.com/cyprus-wills-probate-foreign-residents/
- Updated: 2026-08-23

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> Written by the office of [Andria Valerkou Law](https://valerkoulaw.com) for Periodiko and legally reviewed by Andria Valerkou. This guide is general information, not legal advice — estate planning depends on your nationality, family situation and where your assets sit, so take advice on your own facts.

Cyprus has **no inheritance tax** — estate duty was abolished in 2000 — which is a large part of why foreign residents retire and buy property here. But dying without the right paperwork still costs your family dearly in two ways: Cyprus's **forced heirship** rules can override your wishes, and a foreign-only will can add months of expensive probate friction. Both problems are cheap to solve while you are alive.

## Who inherits by default? Cyprus's forced heirship rules

Under the Wills and Succession Law (**Cap. 195**), part of your estate — the "statutory portion" — is reserved for your spouse and children no matter what your will says:

| Survivors | Reserved for family | You may freely dispose of |
| --- | --- | --- |
| Spouse and children | 75% | 25% |
| Children only | 75% | 25% |
| Spouse only (no children, no parents) | 50% | 50% |
| No spouse, children or parents | 0% | 100% |

A will that tries to give away more than the disposable portion is not void — it is simply scaled back until the statutory portion is satisfied.

## Can foreigners opt out of forced heirship?

Usually, yes — and this is the single most valuable clause most foreign residents never write. The EU Succession Regulation (**650/2012, "Brussels IV"**) applies in Cyprus and lets you elect, **explicitly in your will**, the law of your nationality to govern your entire estate. A British, German, Swedish or American national habitually resident in Cyprus can choose their home law and distribute their estate exactly as they wish — the choice binds Cyprus courts even for non-EU nationalities. Without that clause, the default is the law of your **habitual residence** — Cyprus law, forced heirship included.

Two cautions:

- The election must be **explicit**. A will that simply "feels" English does not displace Cap. 195.
- Choosing your home law imports all of it — including any forced heirship rules *it* has (German and French law have their own).

## Do you need a separate Cyprus will?

If you own assets in Cyprus, almost certainly. A Cyprus-situs will lets your executor start **probate in Cyprus immediately**. With only a foreign will, your family must first obtain probate abroad and then have it **resealed** by a Cyprus court — certified translations, exemplified copies and months of delay while bank accounts sit frozen. The standard structure for internationally mobile people is one will per country of assets, each carefully drafted so it does not revoke the others.

## How does probate work in Cyprus?

1. The executor (or, without a will, an administrator — typically the closest heir) applies to the District Court's probate registry for a **grant of probate** or letters of administration.
2. The estate is inventoried and valued; debts, funeral costs and any taxes owed abroad are settled first.
3. Immovable property transfers to heirs at the District Land Office — no transfer fees on inheritance transfers.
4. A straightforward, uncontested estate typically completes in **6–12 months**; contested or multi-country estates take much longer.

## What about taxes for the heirs?

No Cyprus inheritance tax, no gift tax on lifetime transfers to close family through the usual exemptions, and no capital gains tax at the moment of inheriting — but heirs inherit the property at its original acquisition value, so capital gains tax can bite **later, on sale**. Your home country may still tax the estate: the UK, for example, applies inheritance tax by domicile, and the US by citizenship — a Cyprus move does not automatically escape either.

## The checklist worth doing this month

- Write (or update) a Cyprus will covering your Cyprus assets.
- If you want your home country's rules, add the **explicit Brussels IV election**.
- Check your beneficiaries on Cyprus bank accounts, provident funds and life policies — they pass outside the will.
- Tell your executor where the original is lodged.

## Who prepared this guide?

This guide was prepared for Periodiko by the office of [Andria Valerkou Law](https://valerkoulaw.com), a Cyprus law firm based in Polis Chrysochous, Paphos, whose practice covers property law and wills & probate.

If you own assets in Cyprus and want a will drafted — including the choice-of-law election — or you are handling a probate, the office advises residents and non-residents alike. You can arrange a consultation directly through the firm's website at [valerkoulaw.com/contact](https://valerkoulaw.com/contact) or by phone or WhatsApp on +357 99965006. Mention this Periodiko guide when you get in touch.