Free Cyprus guide: the exemption British expats rely on went in 2015

Free guide for British expats in Cyprus

The old expat exemption from Cyprus forced heirship was deleted, and your will has to replace it.

A 17 page guide for British expats in Cyprus and British owners of Cyprus property. It covers the repeal of section 42 of Cap. 195, the statutory portion that applies instead, and the article 22 election that has replaced the old exemption. It also sets out the six month filing with the Tax Department, the District Court grant, and what an unissued title deed means for an estate.

17 pages
Updated August 2026
No payment details
The statutory portion and the 2015 law change
The article 22 election, renvoi and intestacy
The District Court process, resealing and title deeds
What an unissued title deed does to an estate

Twenty minutes of reading to check your will is not leaning on a deleted section.

What happens to your estate

With a valid will

Article 22 of Regulation 650/2012 lets a British national elect the law of England and Wales expressly in a will, and that is the one mechanism left since section 42 was repealed. The election also closes off the renvoi argument that can bring Cypriot law to a Paphos apartment owned by someone living in Britain. A Cyprus will can be deposited at the District Court registry, so nobody has to prove a later one is not in a drawer somewhere.

Without a will

There is no election on an intestacy, because article 22 needs a disposition of property upon death. Under section 44 of Cap. 195 the surviving spouse takes a share equal to that of each child, so with two children surviving the widow or widower takes one third and the children take the rest. The family home ends up owned in undivided shares by a spouse and adult children who then have to agree what to do with it.

Outside your will entirely

Section 38 revokes a Cyprus will on the testator's marriage after it was executed, and on the birth of a child to a testator who had no children when it was made, unless the will says on its face that it was made in contemplation of that event. Cypriot banks in practice freeze the deceased's accounts once notified of the death. And where an off plan purchase never produced a separate title deed, the estate is dealing with a contract, a developer and a mortgagee rather than a title number.

With a valid will

Without a valid will

Assets outside the will

Key facts

Three quarters Where a child or a descendant of a child survives, section 41 of Cap. 195 reserves three quarters of the net estate and leaves one quarter disposable. A will that gives away more is not void: the excess is reduced proportionately during the administration.
3 July 2015 Section 42, the exemption many British expats still rely on, was deleted by Law 96(I)/2015 and published in the Official Gazette on 3 July 2015. The date that matters is the date of death rather than the date of the will, so a will written on the strength of it gets nothing from it now.
Six months The legal representative must file a statement of the deceased's worldwide assets and liabilities with the Director of the Tax Department within six months of the death. No will is probated and no administration documents are issued until that certificate is before the court, even though Cyprus charges no inheritance tax.
Three quarters reserved where a child survives. Section 41 of Cap. 195 reserves three quarters of the net estate where a child or a child's descendant survives. A will that gives away more is not void: the excess is reduced proportionately.
3 July 2015 the day the exemption was deleted. Law 96(I)/2015 deleted section 42 and was published in the Official Gazette that day. The date of death decides which rule applies, not the date of the will.
Six months to file, before anything moves. The legal representative files a statement of worldwide assets and liabilities with the Tax Department within six months. Nothing is issued by the court until that certificate is in, even though Cyprus charges no inheritance tax.

What is inside the guide

Wills and estate planning for British expats in Cyprus Why the exemption British expats still rely on was deleted in 2015, and what now has to be written into your will instead. Free download · 2026 edition · 17 pages

Common questions

I was told British expats are exempt from Cyprus forced heirship. Is that still right?

It is not. Section 42 of Cap. 195 carried that exemption for people born in the UK, or whose father was born in the UK or a Commonwealth country, and Law 96(I)/2015 deleted it, published in the Official Gazette on 3 July 2015. What replaced it is something you have to put in the will yourself: an express election of the law of England and Wales under article 22 of Regulation 650/2012. The date of death decides which rule applies, not the date the will was signed.

I was told British expats are exempt from Cyprus forced heirship. Is that right?

Is it really free?

Yes. No payment details, no trial, no catch. The guide shows you how we think before you decide whether to use us for anything.

Will you fill my inbox?

We send the guide, and nothing else unless you tick the box for the email series. Every email in it has an unsubscribe link that works first time.

Is this legal advice?

No. The guide is general information for British expats, written in plain English. Expat Legacy is a will writing service rather than a law firm.

About the author

Jamie Lee, founder of Expat Legacy, has drafted more than 2,000 wills for British expats. He has lived the expat life himself since 2004.

Twenty minutes of reading, or a will resting on a deleted section

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