The legal system of Cyprus
A mixed system and an EU member state. English common law was received under the colonial administration and survives in contract, tort, trusts, evidence and civil procedure — the Courts of Justice Law still directs courts to apply the common law and equity where no local statute governs. Grafted onto it are civil-law elements from the Ottoman and Greek inheritance, notably in land tenure, and a substantial body of EU law since accession in 2004. Family and personal status for the recognised religious communities is administered under separate provisions. Cyprus is also a major trusts and corporate services jurisdiction, resting on that common-law base.
Legal tradition
Cyprus belongs to the mixed common law and civil law tradition. A mixed system and an EU member state. English common law was received under the colonial administration and survives in contract, tort, trusts, evidence and civil procedure — the Courts of Justice Law still directs courts to apply the common law and equity where no local statute governs. Grafted onto it are civil-law elements from the Ottoman and Greek inheritance, notably in land tenure, and a substantial body of EU law since accession in 2004. Family and personal status for the recognised religious communities is administered under separate provisions. Cyprus is also a major trusts and corporate services jurisdiction, resting on that common-law base.
How power is divided
Unitary, with districts administered centrally and elected municipalities. In practice the government exercises effective control over roughly the southern two-thirds of the island; the north has been separately administered since 1974 under an entity recognised only by Turkey, and the application of the EU acquis is suspended there under Protocol 10 to the Accession Treaty. The atlas describes the law of the Republic and notes where it is not effectively applied.
Where law comes from
- The 1960 Constitution
- As modified in application by the doctrine of necessity and by EU accession amendments.
- EU law
- Directly applicable and prevailing; the acquis is suspended in the areas outside effective control.
- Laws of the House of Representatives
- Primary legislation, published in the Official Gazette.
- English common law and equity
- Applied under the Courts of Justice Law where no statute governs.
- Judicial precedent
- Supreme Court decisions bind lower courts; English authority remains persuasive.
The legal profession
A fused profession of advocates admitted under the Advocates Law after a law degree, the Legal Council examinations and a twelve-month pupillage, with compulsory membership of the Cyprus Bar Association. Many practitioners qualify in the United Kingdom or Greece, and English-language practice is standard in commercial work. Advocates hold a monopoly on court representation and on certifying company documents, and the profession is unusually large per head of population because of the international corporate and trusts business.
Law by topic in Cyprus
- Civil ProcedureCommon law procedure with new Civil Procedure Rules from 2023Cyprus follows English common law procedure. Wholly new Civil Procedure Rules, modelled on the English CPR, came into force on 1 September 2023, replacing rules that dated substantially from 1958. A new Court of Appeal was created in 2023 as an intermediate tier.
- Business & CorporateThe Companies Law Cap. 113, modelled on the English 1948 ActThe Companies Law, Cap. 113, is closely based on the English Companies Act 1948 and remains the foundation of Cypriot company law, heavily amended to implement EU directives. The private limited company by shares is the standard vehicle, registered with the Registrar of Companies.
- Constitutional LawThe 1960 Constitution and the doctrine of necessityThe Constitution of 1960 established a bicommunal republic with a Greek Cypriot President and a Turkish Cypriot Vice-President. After the breakdown of bicommunal government in 1963 the Supreme Court developed the doctrine of necessity to allow the state to function without the Turkish Cypriot participation the Constitution requires.
- Criminal LawA codified Criminal Code of colonial origin, EU-aligned since 2004The Criminal Code, Cap. 154, derives from the colonial-era code and remains the principal source of substantive criminal law, supplemented extensively by EU-driven legislation. The Criminal Procedure Law, Cap. 155, governs process, and trial is by judge without a jury.
- Family LawFamily Courts with separate jurisdiction by religious communityFamily Courts established under Law 23/1990 handle matrimonial matters. Jurisdiction is divided: separate Family Courts exist for members of the Greek Orthodox Church and for the recognised religious groups, reflecting the constitutional allocation of family matters to communal authority.
- Property & LandRegistered title under the Immovable Property Law with unresolved 1974 claimsThe Immovable Property (Tenure, Registration and Valuation) Law, Cap. 224, governs ownership, and the Land Registry issues the title deed which is conclusive evidence of title. Property displaced by the 1974 division remains the subject of unresolved claims.
- Employment & LabourStatutory protection layered on contract, with a 2023 national minimum wageEmployment is governed by contract supplemented by statute, notably the Termination of Employment Law of 1967 which provides compensation for unfair dismissal and redundancy payments. A general national minimum wage was introduced for the first time in January 2023.
- Tax LawA 12.5 percent corporate rate with notional interest and IP regimesCorporate income tax is 12.5 percent under the Income Tax Law 118(I)/2002, among the lowest in the European Union. Cyprus applies no withholding tax on outbound dividends to non-residents, exempts most dividend income received, and offers a notional interest deduction on new equity.
- Immigration & NationalityEU free movement alongside a national permit and permanent residence regimeAs an EU member state Cyprus applies free movement for EU and EEA nationals. Third-country nationals require permits under the Aliens and Immigration Law, Cap. 105. Cyprus is not yet in the Schengen area, so a national visa rather than a Schengen visa is required.
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