Cypr nie pobiera żadnego podatku od spadków ani darowizn. Majątki mogą być w całości przekazywane następnemu pokoleniu bez obciążenia podatkowego.
Porównanie europejskie
| Kraj | Podatek od spadków |
|---|---|
| Cypr | 0% |
| Niemcy | 7-50% |
| Francja | 5-60% |
| Polska | 3-20% |
| Wielka Brytania | 40% |
Efekt skumulowany
Krok 1: Akumuluj przez zwolnione dywidendy (0% SDC, 17-27 lat). Krok 2: Pomnażaj przez zwolnione zyski kapitałowe (0%). Krok 3: Przekaż przy 0%. Pokoleniowa różnica może wynosić miliony.
Zachowek
Dla nieruchomości na Cyprze: zasady zachowku obowiązują. Dla ruchomości: pełna swoboda testamentowa. Rozporządzenie europejskie o spadkach (Bruksela IV) pozwala wybrać prawo krajowe.
Często zadawane pytania
Nie. Żaden podatek od spadków nie obowiązuje od żadnego rodzaju majątku na Cyprze.
Czytaj dalej: Status Non-Dom, Korzyści podatkowe.
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).
Rozporządzenie UE w sprawie spadków (Bruksela IV): To rozporządzenie umożliwia osobom fizycznym wybór w testamencie, aby ich spadek był regulowany prawem spadkowym ich obywatelstwa, a nie prawem ich zwykłego miejsca pobytu. Na przykład niemiecki Non-Dom mieszkający na Cyprze może w testamencie określić, że stosuje się niemieckie prawo spadkowe, które może przewidywać inne zasady zachowku. Ta opcja wyboru prawa jest potężnym narzędziem planowania dla międzynarodowych rodzin.
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.
Estate Planning During Non-Dom Window
The 17-year Non-Dom window creates a natural estate planning horizon. Use this period to: restructure asset ownership through tax-free gifts (possible in Cyprus without tax cost), establish trusts or family investment vehicles while no gift tax applies, review and update wills to take advantage of the Brussels IV choice-of-law option, and consider relocating assets to jurisdictions with favourable inheritance treatment. Professional estate planning advice — from both a Cyprus and a home-country perspective — should be obtained early in the Non-Dom period to maximise the available planning window.