First establish the applicable law
Cyprus succession rules can reserve part of an estate for family members. In an international estate, first establish the law governing succession, including any effective choice of law under the EU Succession Regulation. Property location alone does not answer every cross-border question.
The disposable portion under section 41
Where Cyprus substantive succession law applies, section 41 generally limits the disposable portion to one quarter of the net estate if the deceased leaves a child or descendant of a child, with or without a surviving spouse. If there are no such descendants but a spouse or parent survives, it is generally one half. If none of those relatives survives, the whole estate is generally disposable. These are the limits on testamentary disposal, not the individual shares of each heir.
Read the qualifications too
Section 41 also addresses proportional reduction of excessive testamentary dispositions and includes a proviso concerning a gift to a surviving spouse where there are no descendants or parents. The former section 42 exemption has been deleted. Older guides referring to it should not be treated as a current planning rule.
Why a family record matters
The adviser needs the family position at the relevant time, the net estate and the intended gifts. Earlier transfers may also require analysis. A diagram can help explain relationships, but it cannot calculate legal entitlements without the underlying facts.