Probate in Cyprus: the 8-step process for estate administration

When someone passes away in Cyprus, their estate goes through a legal process called probate. Probate in Cyprus typically takes 6 to 12 months and involves applying to the District Court for authority to collect assets, settle debts, and distribute the estate to beneficiaries. Cyprus has no inheritance tax — it was abolished on 1 January 2000.

This guide covers the full 8-step probate process, whether the deceased left a valid will or not.

What is probate in Cyprus

Probate is the legal process for dealing with a deceased person's assets in Cyprus. It gives an appointed person the legal authority to collect assets, pay debts, and distribute the estate to the beneficiaries.

If the deceased left a will, that person is the Executor named in the will. If there is no will, the Court appoints an Administrator under the Wills and Succession Law, Cap. 195.

Without a Probate Certificate or Letters of Administration from the Court, banks, the Land Registry, and other institutions will not release the deceased's assets.

Probate vs administration: what is the difference

	Probate	Administration
When it applies	The deceased left a valid will	The deceased died without a valid will (intestate)
Who manages the estate	The Executor named in the will	An Administrator appointed by the Court
How assets are distributed	According to the will, subject to forced heirship rules	According to the Wills and Succession Law, Cap. 195
Court document issued	Probate Certificate	Letters of Administration

Both processes follow the same 8 steps below. Having a valid will generally makes the process faster because the deceased's wishes and chosen Executor are already documented.

The 8-step probate process in Cyprus

Step 1: Provide information to lawyers

Once the lawyers are instructed, they will need:

• An original death certificate
• Information about the deceased's family (marital status, names and addresses of children)
• Details of known assets (properties, bank accounts, investments, vehicles)
• Details of any debts or loans
• The original will, if one exists

If the lawyers hold the will, they will open it and inform the beneficiaries. A deposit is usually required at this stage to cover initial expenses.

Step 2: Court application

The lawyer lodges a probate or administration application at the District Court. Within approximately one week, the Court issues a Probate Certificate or Letters of Administration.

This certificate gives the Executor or Administrator the legal authority to access information about the deceased's assets from banks, the Land Registry, and other institutions.

Step 3: Asset searches and Inland Revenue

The Executor or Administrator conducts searches to locate all assets:

• Land Registry — to identify properties held in the deceased's name
• Banks — to find accounts, deposits, and safe deposit boxes
• Other institutions — investment accounts, insurance policies, vehicle registrations

A case file is opened at the Inland Revenue, which needs to verify whether the deceased owes any taxes in Cyprus. The Inland Revenue will request a certificate of fiscal residence from the tax authority of the deceased's country of origin (for example, HMRC in the UK).

Step 4: Inventory of assets and debts

Once all asset searches are complete, the lawyer prepares a formal inventory listing every asset and debt of the deceased. This inventory is filed with both the Court and the Inland Revenue.

Step 5: Tax Clearance Certificates

After reviewing the inventory, the Inland Revenue issues Tax Clearance Certificates (TCCs) for each category of asset:

• A TCC for bank accounts (allows the Executor to withdraw funds and close accounts)
• A TCC for each property (allows the Executor to sell or transfer the property)
• A TCC for vehicles or other registered assets

Step 6: Settle debts and distribute assets

Debts must be paid first, before any distribution to beneficiaries. If the estate has insufficient cash, the Executor may need to sell property or other assets to cover liabilities.

After all debts are settled, the remaining assets are distributed to beneficiaries according to the will (or the law, if there is no will). Each beneficiary signs a declaration of receipt acknowledging their share and discharging the Executor.

Professional fees are also deducted from the estate at this stage.

Step 7: Final accounts

The lawyer prepares Final Accounts showing how every asset and debt was handled, including copies of all receipts, invoices, contracts, and transfer documents. These are filed at the Court together with the beneficiaries' declarations.

Step 8: Closure

The Court Registrar reviews the Final Accounts and supporting documents. If everything is in order, the probate or administration file is officially closed.

How long does probate take in Cyprus

The entire process typically takes 6 to 12 months. The main variables are:

• Foreign tax certificates — obtaining the certificate of fiscal residence from the deceased's home country is the most common cause of delay (3 to 4 months alone)
• Number and complexity of assets — estates with properties in multiple districts or overseas investments take longer
• Outstanding debts or disputes — contested wills or disputed debts extend the timeline significantly
• Inland Revenue processing times — these vary depending on workload and time of year

Simple estates with assets only in Cyprus and no disputes can complete in under 6 months. Complex cross-border estates with contested claims can take over a year.

Does Cyprus have inheritance tax

No. Cyprus abolished inheritance tax (estate duty) on 1 January 2000. There is no tax on assets inherited by beneficiaries, regardless of the value of the estate or the relationship between the deceased and the beneficiary.

If the deceased owned property in a country that does impose inheritance tax (such as the UK, where estates above GBP 325,000 face a 40% rate), the rules of that country may still apply to assets located there. For cross-border estates, see our guide on UK vs Cyprus inheritance tax.

What if the deceased had no will

If someone dies without a will in Cyprus (intestate), the estate is distributed according to forced heirship rules under the Wills and Succession Law, Cap. 195. The Court appoints an Administrator, and assets are divided among the spouse and children in prescribed shares.

This often produces outcomes the deceased would not have intended. For example, a long-term unmarried partner receives nothing under intestacy rules. A distant relative may inherit ahead of a close friend or stepchild.

Having a valid will avoids these problems. Our article on intestacy rules in Cyprus explains what happens in detail, and our guide on why non-Cypriot citizens need a will covers the specific risks for expats.

Cross-border estates and foreign wills

Many people who pass away in Cyprus hold assets in other countries. A will prepared in one jurisdiction may not be recognised or enforceable in another. This can freeze assets while courts in different countries determine which law applies.

The safest approach is to have a separate will for each jurisdiction where you hold significant assets. Each will should cover only the assets in that country and should not revoke wills in other jurisdictions.

For more on wills and estate planning in Cyprus, visit our wills and probate services page or contact us to speak with our team.