Wills, Probate & Estate Administration in Cyprus

The term “estate” covers all movable and immovable assets owned by a person. After death, estate administration is the legal process of collecting, managing, and distributing those assets to the lawful heirs. A decisive factor in how the estate is distributed is whether there is a valid will.

What is a will

A will is a legal document by which the testator sets out how their estate will be distributed on death and may appoint an executor to carry out those wishes.

How a will is made – form and validity

• In writing.
• Signed by the testator in the presence of two witnesses who are present at the same time and also sign.
• Optional filing with the competent District Court (this does not affect validity).

Good practice: review your will when material family/asset circumstances change.

Appointing an executor

The executor files the estate application and seeks a grant of probate so they can act on behalf of the estate and distribute assets in accordance with the will. The executor can be a trusted person or your lawyer. If there is no will, the lawful heirs consent to the appointment of an administrator with equivalent duties.

Distribution of assets: with or without a will

• With a will: Distribution as set out in the document, subject to the constraints of the “legitime” (forced share).
• Without a will: Statutory succession applies with seven classes of relatives; typically, first class is the spouse and children, sharing equally.

Disposable portion (forced heirship)

Cypriot law limits testamentary freedom to protect close relatives. The disposable portion the testator may freely leave is:

• 1/4 of the net estate if leaving a spouse and children (or descendants of children), or children only without a spouse.
• 1/2 if there are no children but there is a spouse or a parent.
• 100% if there is no spouse, no children/descendants and no parents.

Revoking a will

A will may be revoked by a later will expressly revoking the former, or by destroying the document by the testator with intent to revoke.

Legal framework (indicative)

• Wills and Succession Law (Cap. 195)
• Administration of Estates Law (Cap. 189) and related Rules

Probate process

• Competent Court: District Court (Probate section).
• Required documents: death certificate, heirs’ details and certificate from the local authority, original will (if any), brief inventory of assets and liabilities.
• When required: Before distribution. Exception: if the only asset is a bank deposit up to €15,000.
• Objections: If there is an objection to the proposed administrator or to the will, the court will hear and decide the matter.

After the grant – duties of the personal representative

1. Collect & inventory estate assets (movables/immovables, cash, investments).
2. Settle expenses and debts (funeral, court/notarial, liabilities).
3. Manage & take legal action on behalf of the estate (maintenance, recovery of receivables, transfer of titles).
4. Distribute the balance to beneficiaries under the will or by law.
5. Final accounts to the court and discharge of the personal representative.

Inheritance tax

Cyprus does not impose inheritance tax. Before distribution, any other tax/municipal obligations of the deceased are settled.

Our services

• Will drafting, review and (optional) filing.
• Will safekeeping.
• Probate applications – file preparation and court representation.
• Estate administration from inventory to final distribution.
• Contentious probate and inheritance disputes.
• Acting as executor/administrator where requested.