Cyprus Probate Tax Procedure: T.F.701, T.F.702 and the Six-Month Estate Deadline
- Aug 8
- 5 min read
Official status: current Cyprus Tax Department procedure, published 18 June 2026. Reviewed and updated 8 August 2026. The guidance clarifies the working documents and submission route; it does not create inheritance tax for post-2000 deaths.
Cyprus abolished inheritance tax for deaths on or after 1 January 2000. That important point is often misunderstood as meaning that no Tax Department procedure is required. In fact, an executor or administrator must still submit the deceased’s assets and liabilities statement within six months from the date of death.
The Tax Department has now consolidated the required documents for estates administered under a Court order and for qualifying files handled without a Court administration order. The distinction matters because the signatories and supporting evidence are different.
At a glance
Six-month deadline: the deceased’s assets and liabilities statement is due within six months from death.
No inheritance tax for deaths on or after 1 January 2000, but other tax liabilities and estate compliance remain.
T.F.701 is used in the first stage for issue of certificate T.F.702.
After the administration order, T.F.78 and T.F.2101 and the supporting evidence are required.
The deceased must have a Cyprus Tax Identification Number before the file can be examined.
The package is submitted in person or by post because original signatures and, where applicable, original search certificates are required.
Incomplete requests are not accepted; incomplete postal files are returned.
Stage 1: request for certificate T.F.702
For the first stage of a Court administration file, the published checklist requires:
Form T.F.701 (2025), the application for issue of a certificate for a person who died on or after 1 January 2000.
A copy of the death certificate.
A certified copy of the administration application and the administrator’s affidavit exactly as filed in Court.
Where Land Registry or Cyprus Stock Exchange search certificates are available, the originals.
Names, identity details and the description of the estate should be consistent across the civil-status documents, Court papers and tax forms. Foreign documents may require certification, legalisation and translation for the relevant process.
Stage 2: after the administration order
The second-stage package described by the Tax Department includes:
A copy of the Court administration order.
Form T.F.78, the relevant statement of the deceased’s property and related information.
Form T.F.2101, the certificate of full disclosure.
A detailed Electricity Authority of Cyprus account history from first connection to the present for declared properties containing buildings.
Evidence supporting every asset stated in the property schedule.
Original Land Registry and/or Cyprus Stock Exchange search certificates where such certificates exist.
Forms T.F.701, T.F.2101 and T.F.78 must be signed by the administrator or administrators named in the Court order. The signature block should therefore match the order, including where more than one administrator was appointed.
Procedure without a Court administration order
The Tax Department also publishes a route for a file submitted without a Court administration order. Its document list includes the death certificate, a certificate of heirs from the Mukhtar, T.F.701, T.F.2101, T.F.78, the detailed Electricity Authority record for built properties and evidence for all declared assets.
In this route, the forms must be signed by all heirs or by one person authorised by the others, with the signatures certified by the Mukhtar. This tax procedure should not be read as confirming that a Court grant is unnecessary for every bank, company, Land Registry transaction or disputed estate. The authority needed to deal with each asset must be checked separately.
Tax Identification Number is a prerequisite
The deceased must have a Cyprus Tax Identification Number for the administration file to be examined. If none exists, the administrator must apply for registration in a Court-order case. For the no-order route, the heirs or authorised person apply as appropriate.
How to submit
The official guidance states that these estate requests are submitted in person or by post to the relevant district Tax Office. They are not submitted electronically because original signed forms are required. The current district address should be confirmed immediately before dispatch.
Use a complete indexed package, retain a full copy and obtain delivery evidence. Where originals are enclosed, keep a written originals schedule and a secure copy.
Who is affected?
Executors and administrators of Cyprus estates.
Heirs using the published no-Court-order tax route.
Families of a deceased person who owned Cyprus property, shares, bank accounts, rental assets or other Cyprus interests.
Foreign personal representatives coordinating a Cyprus estate component.
Lawyers, accountants and other advisers preparing probate, administration and clearance files.
Immediate client-facing action
Diary the six-month date from death at file opening; do not wait for the Court order before building the asset and liability schedule.
Check at once whether the deceased has a Cyprus Tax Identification Number.
Decide whether the file follows the Court-order or no-order document route and identify the correct signatories.
Order Land Registry and Cyprus Stock Exchange searches early where relevant and control the originals.
Request the Electricity Authority history for every declared built property.
Reconcile the forms against property titles, bank evidence, company records, liabilities and the Court papers before submission.
Do not distribute estate assets merely because Cyprus inheritance tax is abolished; debts, tax, title and authority requirements remain.
Frequently asked questions
Is there inheritance tax in Cyprus for a death after 1 January 2000?
Cyprus inheritance tax was abolished for deaths on or after 1 January 2000, but the estate still has Tax Department filing and clearance requirements and may have other Cyprus or foreign tax liabilities.
What is the six-month deadline?
The executor or administrator must submit the deceased’s statement of assets and liabilities to the Cyprus Tax Department within six months from the date of death.
Can the deceased-person file be submitted online?
The Tax Department guidance states that these requests are submitted in person or by post because original signed forms are required.
What happens if the deceased has no Cyprus tax identification number?
A tax identification number is a prerequisite for examination of the administration file. The administrator, heirs or authorised person must apply for registration as applicable.
Will the Tax Department accept an incomplete postal package?
No. The published guidance says incomplete requests are not accepted and incomplete postal requests are returned.
How Cyprus Law Chambers can assist
We can map the Court, Tax Department, bank, company and Land Registry steps, prepare the document schedule, coordinate foreign evidence and give the personal representative a controlled action plan from death registration through distribution.
Official source
Related Cyprus legal guides
Disclaimer
This article provides general information as at 8 August 2026 and does not constitute legal, tax, accounting or financial advice. The correct treatment depends on the facts, the current law and the competent authority’s practice. Probate Registry, Court, bank and Land Registry requirements are separate and may require additional originals, certifications, security or authority.
