Pas de droits de succession à Chypre

Chypre ne prélève aucun impôt sur les successions ni sur les donations. Les patrimoines — qu'il s'agisse d'immobilier, d'actions, de comptes bancaires, de participations dans des sociétés ou de cryptomonnaies — peuvent être transmis intégralement à la génération suivante sans aucune ponction fiscale. C'est l'un des avantages les plus puissants du système fiscal chypriote, particulièrement pour les familles qui construisent un patrimoine sur le long terme.

Comparaison européenne

L'effet cumulé : construire et transmettre en franchise d'impôt

Étape 1 : Constituer un patrimoine via des dividendes exonérés (0% SDC pendant 17-27 ans). Étape 2 : Faire fructifier via des plus-values exonérées sur les valeurs mobilières. Étape 3 : Transmettre sans impôt (0% succession). En Allemagne, chacune de ces étapes serait imposée (dividendes 26%, PV 26%, succession jusqu'à 50%). La différence sur une génération peut se chiffrer en millions.

Forced Heirship (réserve héréditaire)

Pour les biens immobiliers à Chypre, des règles de réserve héréditaire s'appliquent : conjoint + enfants présents → 25% libre, 50% enfants, 25% conjoint. Pour les biens mobiliers (comptes, actions, parts de société) : liberté testamentaire totale. Le Règlement européen sur les successions (Bruxelles IV) permet de choisir le droit national comme droit successoral applicable.

En savoir plus : Statut Non-Dom, Avantages fiscaux.

What Cyprus Does Not Tax: Estate Planning Paradise

Cyprus levies no inheritance tax, no estate tax, no gift tax, and no wealth tax. This combination is exceptionally rare among developed nations and EU member states. When a Cyprus tax-resident individual passes away, their estate — regardless of its size, composition, or the nationality or residence of the beneficiaries — passes to the heirs without any tax liability in Cyprus.

The scope of this exemption is broad. It covers all asset types: real property in Cyprus, bank deposits, shares and securities (wherever listed or held), business interests, personal property, vehicles, jewellery, art, and all other assets. There is no threshold below which the exemption applies — estates of EUR 100,000 and EUR 100 million receive the same treatment: zero tax.

Similarly, lifetime gifts between individuals are not subject to any gift tax in Cyprus. A parent can gift property, shares, cash, or any other asset to their children during their lifetime without triggering any tax liability in Cyprus. This creates significant estate planning opportunities: transferring assets during your lifetime reduces the value of your estate at death (potentially reducing inheritance tax exposure in other jurisdictions) while creating no tax cost in Cyprus.

The absence of wealth tax is the third element of this trio. Cyprus does not impose any annual tax on net wealth, capital, or accumulated assets. This contrasts sharply with several EU countries (France's IFI on real estate above EUR 1.3 million, Spain's wealth tax of 0.2–3.5%, Norway's 1% wealth tax on net assets above NOK 1.7 million). For wealthy individuals, the absence of wealth tax means their assets compound without annual erosion from taxation on the asset base itself.

Cross-Border Estate Planning Under Non-Dom

While Cyprus imposes no inheritance or gift tax, the estate planning picture becomes more complex when assets, heirs, or the deceased are connected to other countries that do levy such taxes. Several cross-border considerations require careful planning:

Forced heirship: Cyprus law includes forced heirship provisions based on the Succession Law (Cap. 195). If the deceased is domiciled in Cyprus at the time of death, Cypriot succession law applies to their movable property worldwide and immovable property in Cyprus. Under Cypriot law, a surviving spouse and children are entitled to a minimum statutory share of the estate — typically 3/4 for a spouse and children combined, with only 1/4 freely disposable by will. Non-Dom residents who wish to distribute their estate differently may need to consider the interaction between Cypriot succession law and the EU Succession Regulation (Brussels IV).

Règlement UE sur les successions (Bruxelles IV) : Ce règlement permet aux individus de choisir, dans leur testament, que leur succession soit régie par le droit successoral de leur nationalité plutôt que par le droit de leur résidence habituelle. Par exemple, un Non-Dom allemand résident à Chypre peut spécifier dans son testament que le droit successoral allemand s'applique, ce qui peut prévoir des règles de réserve héréditaire différentes. Cette option de choix de loi est un puissant outil de planification pour les familles internationales.

Assets in other jurisdictions: While Cyprus does not tax inheritances, the country where an asset is located may impose its own taxes. Real property in France, for example, is subject to French inheritance tax regardless of the owner's residence or the heir's residence. Planning should consider the location of all assets and the tax consequences in each jurisdiction.