The law itself provides for the shares inherited by heirs depending on their degree of kinship with the deceased. The calculation process is outlined below in steps.
Step 1:
Firstly, we identify the relatives left behind by the deceased, and in the case of a will, we examine whether the provisions concerning the statutory portion, as analysed in a previous article "Drafting a will in Cyprus", have been violated, since these are provisions of mandatory law and therefore cannot be deviated from based on the will of the testator.
Step 2:
Next, we determine the share of the surviving spouse pursuant to Article 44 Cap.195.
"When a person dies leaving a spouse, such spouse is entitled, after the payment of debts and obligations burdening the estate, to a share by law in the non-disposable portion of the estate and in any undisposed part of the estate as follows:
If the deceased, in addition to the spouse
(a) left any child, either alive or represented by descendants, the spouse's share is equal to the share of each child.
(b) did not leave a child or descendant but left ascendants or descendants up to the third degree of kinship with the deceased, the share is one half of the non-disposable portion and the undisposed part of the estate (Parents, Grandparents, Great-grandparents, Siblings, Nephews, Uncles).
(c) did not leave a child, descendant, or any ascendant or descendant up to the third degree, but left ascendants or descendants of the fourth degree of kinship, the share is three quarters of the non-disposable portion and the undisposed part of the estate (Great-great-grandparents, siblings of grandparents, first cousins).
(d) did not leave a child, descendant, or any ascendant or descendant up to the fourth degree of kinship, the share is the whole of the non-disposable portion and the entire undisposed part of the estate."
Ascendants and descendants referred to in Article 44 Cap.195 include not only relatives in the direct line but also those in the collateral line.
Reference to degrees of kinship requires clarification:
Article 48 Cap.195 provides:
"(1) The degree of kinship between two persons is determined as follows: if the two persons descend from one another in a direct line, by counting the number of generations between them, each generation constituting one degree…"
Step 3:
After determining the spouse's share and deducting it from the non-disposable or undisposed portion of the estate, the remainder is distributed among the other beneficiaries as provided in Articles 46 et seq. in conjunction with the Table of the First Schedule.
Cap.195 follows inheritance succession by classes. Therefore, after deducting the spouse's share, we determine the class that will be called to the succession.
It is understood that persons of one class exclude persons of a more remote class.
According to the Table of the First Schedule, in legal succession—whether concerning the statutory portion or intestate succession—the following classes are called in order (always subject to the inheritance rights of the surviving spouse as per Article 44 Cap.195).
A] First Class:
The following are called:
(a) Legitimate children of the deceased who are alive at the time of death, and
(b) descendants of any such children who predeceased the deceased.
Children inherit in equal shares, while their descendants, where called, inherit per stirpes in equal shares.
Despite the reference to legitimate children, this class also includes recognised illegitimate children, children born during void or voidable marriages, and adopted children.
B] Second Class:
The following are called:
(a) The father and mother of the deceased who are alive at the time of death (or, if deceased, the nearest ascendant), and full and half siblings of the deceased.
(b) descendants of any siblings who predeceased the deceased.
Parents, ascendants, and siblings inherit in equal shares, except that half-blood siblings receive half the share of full siblings.
Descendants of siblings inherit per stirpes in equal shares.
C] Third Class:
The nearest ascendants of the deceased who are alive at the time of death are called.
If there are ascendants of the same degree from both paternal and maternal lines, each line receives half of the non-disposable and any undisposed part of the estate, and if more than one person exists in each line, they share equally within that line.
Thus, succession in this class follows division by lines. The term "ascendants" refers only to those in the direct line (Valdaseridou v. Lada (2005) 1 CLR 1011).
This class creates interpretative difficulties, since ascendants such as grandparents could appear to fall under the second class if the parents predeceased. The accepted interpretation is that the third class applies only where there are ascendants beyond the parents and no siblings. In such cases, ascendants inherit by lines rather than equally.
D] Fourth Class:
The nearest relatives up to the sixth degree of kinship are called, with the nearest excluding the more remote.
These persons inherit in equal shares.
This class includes relatives in the collateral line, since direct descendants fall under the first class and ascendants under the second or third.
This class begins with uncles/aunts and nephews/nieces (third degree). If none exist, it proceeds to fourth-degree relatives such as first cousins, grandchildren of siblings, etc.
There is no per stirpes succession in this class. The closest relatives share equally, excluding all more remote relatives.
Relatives up to the fourth degree may inherit even if there is a surviving spouse. However, relatives of the fifth and sixth degree cannot inherit where a spouse exists, as the spouse will receive the entire undisposed estate (Article 44(d) Cap.195).
E]
If there are no relatives up to the sixth degree or a surviving spouse, the deceased is considered to have no heirs. In such case, the estate devolves to the Republic under Article 47 Cap.195.
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