01Applicable law
Which law decides who gets what
- The testator lives in an EU country (Cyprus). Under the common European rules the whole estate is governed by that country's law — wherever the assets are.
Succession: Cyprus → Cyprus
What happens to the estate
Case complexity: low. The testator resides in Cyprus, the heir resides in Cyprus.
Testator
Citizen of Cyprus
Resident of Cyprus — the centre of life.
Heir
Resident of Cyprus
The estate stays in one jurisdiction — a simpler process.
0%
inheritance tax in Cyprus — but assets are taxed where they sit.
02Forced heirship
Who the law forces you to include
- Cyprus: Forced heirship under the Wills and Succession Law: with a spouse and children up to ¾ of the estate is reserved; only the remainder is freely disposable.
- A workable route: choose the applicable law in the will in advance and/or move assets into a structure (foundation, trust, holding) where shares are inherited rather than the assets themselves.
03Tax
Where tax arises
- Cyprus: No inheritance tax (abolished in 2000).
04Recognition
How it is recognised and processed
- Within the EU there is a single document — the European Certificate of Succession: it is recognised across all EU states except Denmark and Ireland, with no need to go through the procedure in each one.
05What to set up
What to set up in advance
Key risk
Part of the estate is reserved by Cyprus law for close relatives — it cannot be freely reallocated by will.
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This is general guidance, not legal advice. The rules are simplified; confirm current rates and details with a lawyer.
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