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Cyprus Property - Registration Of Cyprus Property By Inheritance

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Information on registering inherited Cyprus property

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Upon the death of a person his/her estate, passes as a whole to his/her heirs whether under the provisions of the Law or by testamentary succession.

The heirs and the entitlement of each heir to the deceased's estate are determined by the relevant law in force at the time of his/her death. In addition, any person is entitled to dispose of by will the whole or any part of his/her estate to any person he/she wishes. There are, however, restrictions as to the share of the property that such person may dispose of by will. These restrictions relate to the composition of his/her family (whether he/she has children, spouse, sisters, father, mother etc). The more distant his/her relatives are the larger the share of the estate he/she may dispose of.

Where the deceased's estate includes immovable properties, such properties must be registered in the name of the heirs or legatees according to each heir's/legatee's share or according to the will or according to the distribution made between the heirs or by the administrator of the estate.

The registration of immovable property in the name of any beneficiary is made by filing an application with all relevant documents attached thereto at any District Land Office, whether by the person or persons in whose name the property is to be registered or by their agents or attorney.

Fees

The registration of immovable property in the name of a legitimate heir is free of charge. Fees are paid solely for:

Αcceptance of the applications.

Ρegistration certificates to be issued.

Unlike in the case of registration of property in the name of legitimate heirs, for which no fees are levied, additional fees are payable for the registration of immovable property in the name of legatees (non-legitimate heirs) assessed on the market value of the property on the day of the legator's death.

All applications must be accompanied by the necessary documents as the case may be:

Certificate of death which must include the name of the heirs of the deceased, the legator's exact date of death, exact and full particulars of the heirs, their relation to the deceased (whether son, daughter, brother sister, etc) the address and identity number of each heir, their permanent address, their legal competence at the date of the legator's death. Such particulars must be included in each certificate.

Statement of partition signed by the heirs with certification of their signature.

Certificate of the condition and possession of the property certified by the mukhtar of the quarter of the Municipality or the President of the Community Council in whose boundaries the property is situated.

Licence from the Registrar of Estate Duty.

For persons deceased before 01.01.2000 (namely from 01.01.1942 to 31.12.1999) a Form I.R.238 must be produced (authorisation by the Director of the Department of Internal Revenue).

For persons deceased after 01.01.2000, a Form I.R.704 (written authorisation of the Director of the Department of Internal Revenue for the transfer/distribution of the property of the deceased) must be produced.

Certificate of payment of the Immovable Property Tax from the Internal Revenue Department (see Form N.313).

Receipts of payment of other taxes such as:

Town rate (obtained from the municipality).

Communal rate (from the Community).

Sewerage tax (obtained from the Sewerage Board).

Certificate of registration of the properties or a search certificate (obtained from the Department of Lands & Surveys).

Certified copy of Court order as to the appointment of an administrator, if any.

Certified copy of will, if any.

Certificate of adoption, if any of the heirs is heir by adoption.

Note

Where an administrator for the property has been appointed, the declaration of partition and the certificate attesting the identity of the heirs and the condition of the real property may be prepared by the administrator himself, whose signature must be duly certified.

Where the properties proposed to be registered in the name of the heirs are not registered in the legator's name or where their registration is not based on any plan made to scale or where their condition has changed, the application for registration shall be referred for a local enquiry.

Time of completion of registration

The procedure of registration may take a few months where the application is not referred for a local investigation. Where, however, the registration is made following a local investigation, this procedure may take up to one year and this varies depending on the particularities of each case, accumulated volume of work and available personnel.

In order to facilitate the procedure, all interested persons are advised to file separate applications for each community or quarter, where the immovable property inherited is situated in different communities or quarters. Moreover, separate applications must be filed for registered and unregistered properties.

Source Department of Land and Surveys

Last Updated 07 October 2016

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