Nessuna imposta di successione a Cipro

Cipro non preleva alcuna imposta sulle successioni né sulle donazioni. I patrimoni — immobili, azioni, conti bancari, partecipazioni societarie, criptovalute — possono essere trasmessi integralmente alla generazione successiva senza alcun prelievo fiscale. È uno dei vantaggi più potenti del sistema fiscale cipriota.

Confronto europeo

L'effetto cumulativo: accumulare e trasmettere in esenzione

Fase 1: Accumulare tramite dividendi esenti (0% SDC durante 17-27 anni). Fase 2: Far crescere tramite plusvalenze esenti su titoli (0%). Fase 3: Trasmettere senza imposta (0% successione). In Germania, ciascuna di queste fasi sarebbe tassata (dividendi 26%, plusvalenze 26%, successione fino al 50%). La differenza su una generazione può ammontare a milioni di euro.

Riserva ereditaria (Forced Heirship)

Per immobili a Cipro: regole di riserva ereditaria si applicano (coniuge + figli presenti → 25% libero, 50% figli, 25% coniuge). Per beni mobiliari (conti, azioni, partecipazioni): libertà testamentaria totale. Il Regolamento europeo sulle successioni (Bruxelles IV) permette di scegliere il diritto nazionale come diritto successorio applicabile — importante per evitare la riserva cipriota se non desiderata.

Per saperne di più: Status Non-Dom, Vantaggi fiscali.

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).

Regolamento UE sulle successioni (Bruxelles IV): Questo regolamento consente alle persone di scegliere, nel loro testamento, che la loro successione sia disciplinata dalla legge successoria della loro nazionalità anziché dalla legge della loro residenza abituale. Ad esempio, un Non-Dom tedesco residente a Cipro può specificare nel suo testamento che si applichi il diritto successorio tedesco, che può prevedere regole di legittima diverse. Questa opzione di scelta della legge è un potente strumento di pianificazione per famiglie internazionali.

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.