CITIZENS/COMPANIES
GIFT
Who it concerns:
Transfer of immovable property by way of gift means the transfer of the title of ownership of an immovable property from one person to another, by the voluntary act of both, the person transferring (transferor) and the person accepting the transfer (transferee).
With regards to the District of Keryneia and the Turkish occupied areas of the District of Famagusta, please follow the link
With regards to the District of Keryneia and the Turkish occupied areas of the District of Famagusta, please follow the link
Required Documents / Conditions / Samples:
- Appointment arrangement form, with the option of electronic completion (in duplicate).
- Declaration of Transfer of Immovable Property – Form – Ν270
- A. For electronic completion FORM Ν.270.docx (word file)
- B. For hand-written completion FORM Ν.270.pdf (pdf file)
- Tax Clearance Certificate (Immovable Property Tax / Capital Gains Tax / Levy for the purposes of the Central Body for the Equal Distribution of Burdens) Form Ν.313, duly completed and stamped by the Tax Registrar.
For the occupied areas of the Districts of Nicosia and Larnaka, submission of form N.313 is NOT REQUIRED in cases of transfer of immovable property by way of gift, provided that the transfer is effected between spouses or between relatives/persons related up to the third degree. - Certificate of payment of municipal taxes issued by Municipality or Community Council within the boundaries of which the property is located. This is not required for the Turkish-occupied areas of Nicosia and Larnaka Districts.
- Certificate of payment of sewerage fees issued by the District Local Government Organisation (DLGO) within the boundaries of which the property is located. This is not required for the Turkish-occupied areas of Nicosia and Larnaka Districts.
- Certificate of payment of water supply fees issued by the District Local Government Organisation (DLGO) or the Community Council within the boundaries of which the property is located. This is not required for the Turkish-occupied areas of Nicosia and Larnaka Districts.
- Certificate of payment of water supply fees or
- Certificate stating that the property does not fall within the limits of the Water Supply Authority
- Copy of the Identity Card/ARC/Passport of all interested parties. The original Identity Card/ARC/Passport or other evidence must be presented on the transaction day for identification purposes.
- Form Δ.Ε.307 which may be completed electronically or in handwriting in case of a natural or legal person's representation. The form must be signed at the time of transfer.
- Permit issued by the Competent Authority to which the power has been delegated by the Council of Ministers, in cases where the transferee is a foreign person, as defined in the Immovable Property Acquisition (Aliens) Law – Cap. 109.
- In cases where the application is submitted by a Proxy, acting under either through a General Power of Attorney with a filing fee of €50,00 or through a Special Power of Attorney free of charge, the signature of the principal must be duly certified. Stamp duty on a power of attorney is required only if it was signed by at least one principal prior to January 1, 2026.
It is noted that one of the following should be provided as applicable:
Notes:
1) In case that the transferee is a legal entity which has not been registered with the Registrar of Companies, it is mandatory to provide the following documents:
- Certificate of Incorporation
- Certificate of Registered address
- Certificate of Directors
- Certificate of Shareholders
- Memorandum and Articles of Association or
- An issued single Certificate which includes all of the above information
2) Documents submitted for any legal transaction which are not in the Greek or English language must be translated in Cyprus by a sworn translator in accordance with the provisions of the Registration and Regulation of Sworn Translator Services Law 45(I)/2019.
3) In the case of transferring immovable property to a trust, the original trust deed must be submitted, duly signed and certified. Stamp duty on the document is required only if it was signed by at least one party prior to January 1, 2026.
How to submit:
The submission of all necessary documents is effected at the DLO you wish to have the legal transaction processed. Once the validity and the completeness of the documents have been verified, you will be notified of the date and time of the appointment to process the transaction, either by telephone or via e-mail.
Note: Where the property is mortgaged and is to be transferred under mortgage, the written consent of the mortgagee is necessary.
Note: Where the property is mortgaged and is to be transferred under mortgage, the written consent of the mortgagee is necessary.
Fees / Charges:
| Fees / Charges: |
|---|
| a) Upon gift or sale by parents to children, the fees are levied on the value of the property transferred at 01.01.2013 prices: no fee |
| b) Upon gift between husband and wife and between relatives up to third degree of kindred, other that upon gift by parents to children, fees are based on the value of the property transferred at 01.01.2013 prices: one times ten thousands |
| c) Upon gift from parent to child and between relatives up to third degree of kindred and between husband and wife, in cases where the property to be transferred is situated in the occupied by the Turkish troops area of Cyprus, and for which there is no market value based on 01.01.2013 prices, the registration of the title to the transferee and no fees are charged, until the political settlement of the Cyprus problem. |
| d) €5.00 Per Title Deed for each owner |