The Short Answer
Cyprus does not impose an inheritance tax. There is no estate duty, no succession tax, and no gift tax on assets passing at death. For EU-citizen expats, EU Succession Regulation 650/2012 lets you elect your home country's law to govern your estate, but "home country" is not always obvious when you have spent years living abroad. Non-EU nationals face a different path. And wherever you are from, an unregistered or unrecognised will can freeze your assets for years.
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No Inheritance Tax, But That Is Not the Whole Picture
Cyprus abolished inheritance tax in 2000. Assets passing to heirs, whether spouse, children, or a complete stranger, carry no Cypriot estate duty. That is one of the genuine, unambiguous advantages of Cyprus residency for people with substantial estates.
What Cyprus does have is a probate process. Before any asset can be transferred, the estate must go through the District Court. That takes time, and it costs money in court fees and professional fees, typically a lawyer and, for property, a licensed valuer. If you die without a valid Cypriot will covering your local assets, the process is slower still.
The other thing Cyprus has is forced heirship rules in the local succession law, but since 2015, EU Succession Regulation 650/2012 overrides those for EU citizens who make an explicit election.
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How EU Succession Regulation 650/2012 Works
The EU regulation, which took effect on 17 August 2015, changed cross-border inheritance across EU member states. The default rule is that the law of the country where you were habitually resident at the time of death governs your entire estate, including assets in other EU countries.
For most expats settled in Cyprus, that means Cypriot law applies by default, including Cyprus's own succession rules and the absence of forced heirship for assets held in Cyprus.
You can instead elect your nationality's law in your will. So a German national living in Cyprus can write a will electing German law, which then governs the estate even for Cyprus-held assets. This matters because some countries have strong forced heirship rules (France and Germany both do) that protect children's minimum shares regardless of the will.
This election must appear in a valid, executed will. It is not automatic and it is not retroactive.
The Habitual Residence Question
Habitual residence is where you actually live, not where you are registered or where you hold a passport. Courts look at the centre of your life: where you sleep, where your family is, where you work, how long you have been there. If you split time between two countries, the answer is not always obvious.
If you are a recent arrival, perhaps you relocated last year and are still working through your Yellow Slip and residency paperwork, your habitual residence may not yet be Cyprus in the eyes of a court. That has real consequences for which succession law governs your estate.
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What About Non-EU Nationals?
EU Succession Regulation 650/2012 does not bind non-EU countries. If you hold a British, Israeli, or any non-EU passport, the regulation does not automatically apply the same framework.
For UK nationals specifically, Cyprus and the UK both operate under common-law principles, and the general rule is that immovable property (land, buildings) is governed by the law of where it sits, while moveable property (bank accounts, shares, personal effects) follows the law of your domicile. Domicile is a legal concept distinct from residency or citizenship, and it is not always where you think it is.
UK nationals with Cyprus property should take advice in both jurisdictions. What your UK solicitor does not know about Cyprus probate can delay things substantially. The same applies to Israelis, Cyprus is one of the most common destinations for Israeli investors, and many hold property here without a local will.
If you moved from Poland and are weighing up your options, the cross-border estate picture is one more layer to the planning covered in Moving to Cyprus from Poland (2026): Non-Dom vs Belka Tax, Exit Rules and the Move.
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Wills in Cyprus: What You Actually Need
Cyprus follows the Wills and Succession Law, Cap. 195. A valid Cypriot will must be:
- In writing
- Signed by the testator (or by someone in their presence and at their direction)
- Witnessed by at least two people present at the same time, neither of whom is a beneficiary
A will that does not meet these requirements is invalid. A will made in another country may be recognised in Cyprus under international conventions, but it still needs to go through the District Court, and translation costs and legal fees add up.
The practical advice from every estate lawyer in Nicosia is the same: if you own assets in Cyprus, make a separate Cypriot will covering those assets. It does not replace your home-country will, it sits alongside it and makes the local probate process faster and cheaper for your heirs.
Registering a Will
Cyprus has a central Will Registry, operated by the Registrar of the District Court. Registration is voluntary but strongly advisable. An unregistered will can be lost, contested, or simply unknown to your family. A registered will costs a small fee and gives your heirs a place to look.
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Probate: The Process Your Heirs Will Face
When someone dies in Cyprus, the estate goes through the District Court in the district where the deceased was last resident. The executor (or, if there is no will, an administrator appointed by the court) applies for a Grant of Probate or Letters of Administration.
The timeline depends on whether the will is contested, how complex the assets are, and how quickly the court processes applications. Uncontested, straightforward estates can move in a few months. Contested estates, or those involving foreign assets, foreign heirs, or no local will, can take considerably longer.
Property cannot be transferred, bank accounts cannot be released, and shares cannot be moved until probate is complete. That is worth thinking about if your estate includes Cyprus property alongside the car you imported, and if you are curious about what that car is worth in cross-border estate terms, the registration and valuation rules in Buying or Importing a Car in Cyprus (2026): Costs, Rules and Traps are relevant background.
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Cross-Border Tax: What Your Old Country May Charge
Cyprus charges nothing at death. Your old country may not be so generous.
Germany taxes worldwide assets of German residents and of people who were resident in Germany within the previous five years. France taxes heirs resident in France on worldwide assets received, regardless of where the deceased lived. The UK applies inheritance tax to worldwide assets of UK-domiciled individuals, and domicile is famously sticky under UK law, persisting for years after you leave.
This is where the phrase "Cyprus has no inheritance tax" becomes misleading if taken in isolation. Your estate's tax exposure depends on your domicile, your heirs' residence, the applicable double tax treaty (Cyprus has one with the UK, though it does not cover inheritance tax directly), and the structure of your assets.
The ClearCyprus | Cyprus Tax and Relocation with the 2026 Numbers guides cover the Cyprus side. For the exit-country side, you need an adviser qualified in that jurisdiction.
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What to Do Now
If you are resident in Cyprus and have not done this yet:
1. Make a Cypriot will covering your Cyprus assets. Keep it simple and separate from your home-country will. 2. Register the will with the District Court registry. 3. Get advice on whether EU Succession Regulation 650/2012 works in your favour, and whether to make a law-of-nationality election. 4. If you hold assets in multiple countries, map out where each jurisdiction's succession law applies and what your heirs will face. 5. Review the picture if your circumstances change, a new property purchase, a change in residency, marriage, divorce, or a change in your nationality.
None of this is complicated once you know the framework. Most of it can be sorted in a single meeting with a Cyprus lawyer who handles estate work.
The figures and rules above are correct as of the date of this guide, but succession law across jurisdictions changes. Confirm anything material with a licensed Cyprus lawyer and, for cross-border estates, with qualified advisers in each country involved.
Common questions
Does Cyprus charge inheritance tax?
No. Cyprus abolished inheritance tax in 2000. There is no estate duty, succession tax, or gift tax on assets passing at death. Your heirs will face probate fees and professional costs, but no tax on the inheritance itself.
Which country's succession law applies to my Cyprus assets?
For EU citizens, EU Succession Regulation 650/2012 applies. The default is the law of the country where you were habitually resident at death, which for settled Cyprus residents means Cypriot law. You can elect your nationality's law instead by stating that in your will. Non-EU nationals follow different rules depending on their country and the nature of the asset.
Do I need a separate Cypriot will if I already have a will in my home country?
A home-country will may be recognised in Cyprus, but having a separate Cypriot will covering your Cyprus assets makes probate faster and cheaper for your heirs. The two wills can coexist, just make sure each one is drafted so it does not accidentally revoke the other.
How long does probate take in Cyprus?
An uncontested estate with a valid Cypriot will and straightforward assets can move through the District Court in a few months. Estates without a local will, those involving foreign heirs, or any contested matter will take longer. No assets can be transferred until the court grants probate or letters of administration.
Can my old country still tax my estate even though I live in Cyprus?
Yes, depending on your situation. Countries like Germany, France, and the UK have inheritance or estate taxes that can apply to people who have left, or to heirs who remain resident there. The rules vary by country and by how long ago you left. Cyprus's zero inheritance tax does not override what your previous country of residence may charge.
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