Selling Immovable Property in Cyprus as a Non-Resident: Legal Procedure, Tax Clearance and Completion Requirements

 

Introduction

An owner who lives abroad can sell immovable property in Cyprus without returning for every stage of the transaction. Distance is rarely the real difficulty. The work lies in putting the property, the seller’s authority and the completion documents in a condition that allows any necessary contract to be signed, or an existing title to be transferred directly, without an avoidable delay.

For a non-resident seller, several matters tend to run at the same time. The buyer’s lawyer will examine the title and planning history. If a sale contract is used, the seller must provide the required recent Land Registry search certificate with it. The seller must also deal with any mortgage or other registered burden, obtain tax and local authority clearances, and arrange for the net sale proceeds to be paid into an account which can receive and, if required, transfer the funds abroad. If the seller will not attend personally, the power of attorney must also be prepared and certified correctly.

These are connected steps. A contract which promises vacant possession cannot be completed if a tenant has not left. A mortgage cannot be removed merely because the outstanding loan has been paid. A tax estimate is not the same thing as the Tax Department clearance required for transfer. Good preparation therefore begins before the property is marketed or a reservation deposit is accepted.

This article deals with an ordinary voluntary sale of immovable property situated in the areas controlled by the Republic of Cyprus. Sales by an estate, a company, a trustee or several co-owners, and sales involving property without a separate title deed, require additional work and are considered separately below.

 

1. Can a Non-Resident Sell Cyprus Property Remotely?

Yes. Cyprus law does not require an owner to become resident in Cyprus, or to travel to Cyprus simply because the property is being sold. A non-resident owner may appoint a Cyprus lawyer or another suitable representative under a power of attorney to sign documents and appear at the District Lands Office on the owner’s behalf.

The power of attorney should be prepared for the particular transaction. It should identify the property and confer the powers which will actually be needed: negotiating and signing the contract, making applications, obtaining certificates, dealing with the Tax Department and local authorities, signing the transfer declaration and attending completion. Authority to receive or direct the sale proceeds should be stated expressly if it is intended to be given. A broad form downloaded from the internet may omit a power which the Lands Office or a bank later requires.

Where the owner signs abroad, the method of witnessing and legalising the signature depends on the country of signature and the form of document. An Apostille may be appropriate in a country which applies the Hague Apostille Convention; elsewhere, diplomatic or consular legalisation may be needed. The wording and certification route should be approved in Cyprus before the document is signed. A document submitted to the Lands Office which is not in Greek or English must be translated in Cyprus by a sworn translator.

The original power of attorney normally has to be available for filing or production. For that reason, it should not be left until the week of completion. Courier time, certification defects and differences between a passport name and the name shown on the title deed are common sources of delay.

 

2. Confirming the Seller’s Title and Capacity

The first legal review should establish precisely what the seller owns. A copy of an old purchase contract or a developer’s floor plan is not a substitute for the current Land Registry record.

Where a separate title deed exists, the lawyer should check the registered owner, the registration particulars, the share being sold and the description of the property. The search should also disclose mortgages, memos, court prohibitions, deposited contracts, rights of way and other interests which may affect the sale. The seller’s name and identity details should be compared with the title at this stage, particularly where a passport has been renewed or a name has changed.

Capacity needs separate attention. If the registered owner has died, the beneficiaries cannot ordinarily sign as sellers merely because they are named in a will; the estate must be represented and the necessary succession process completed to the extent required for the sale. If the owner is a company, its current corporate status, constitutional authority and signatories must be confirmed. If there are two or more registered owners, all relevant owners must join in the transaction unless the sale is deliberately limited to one owner’s undivided share.

A sale of an undivided share to someone who is not already a co-owner is not handled in the same way as the sale of a separately registered house or flat. Rights and procedures concerning the other registered co-owners may apply. This should be identified before any reservation agreement describes the transaction as a sale of a particular physical part of the land.

 

3. Reviewing the Property Before Terms Are Agreed

The legal description and the physical property should be compared early. Extensions, converted garages, covered verandas, swimming pools, boundary changes and internal alterations may not appear on the approved plans or title. Their effect depends on the nature of the work and the entries recorded against the property. Some matters can be regularised; others may affect valuation, finance, insurance or the timing and terms on which the buyer is prepared to proceed.

It is unsafe to promise in a reservation document that every structure is fully authorised unless that has been checked. The same applies to vacant possession. If the property is tenanted, used by a relative, managed as holiday accommodation or subject to an occupational arrangement, the seller must decide whether the buyer will acquire it with that arrangement in place or receive it vacant. The contract should then deal expressly with notices, rents, deposits, keys and the date on which possession will be given.

For the sale of a building or unit, the seller should also check whether a valid energy performance certificate is available. Subject to the statutory exemptions, the certificate or a copy must be shown to a prospective buyer and delivered to the buyer, and the energy class must appear in commercial advertising. This is better dealt with when marketing starts, rather than after a purchaser requests it.

Other papers worth assembling at this point include the title deed, acquisition contract, architectural plans in the seller’s possession, planning or building permits, guarantees, recent utility statements, communal expense records and evidence of substantial improvement expenditure. Some of these documents will assist the transaction; others may be relevant to the capital gains tax computation.

 

4. Reservation Agreements and Holding Deposits

An estate agent will often ask the parties to sign a short reservation agreement once a price is accepted. That document is capable of creating enforceable obligations even if it is described as preliminary. It should not be signed on the assumption that the full contract will correct it later.

At a minimum, the reservation terms should identify the parties and property, state the agreed price, record who holds the deposit and specify when it is refundable or forfeited. They should also allow a realistic period for legal checks and contract negotiation. If the sale is conditional on the release of a mortgage, production of permits, vacant possession, finance or a foreign buyer’s acquisition permission, the reservation wording should not contradict those conditions.

The seller should know where the reservation money will be held. A deposit paid to an agent or directly to the seller is not automatically protected in the same way as money held by a lawyer as stakeholder under agreed release conditions. The recipient’s authority to release the money, and the event which permits release, should be recorded rather than left to later discussion.

 

5. Is a Contract of Sale Always Necessary?

Not always. Where a separate title deed has been issued and the parties are ready to complete, the registered owner can transfer title directly at the District Lands Office without first entering into a separate contract of sale. In that case, payment and the voluntary transfer of the registered title are dealt with at the completion appointment. Ownership passes through the Land Registry transfer, not merely because the parties have agreed a sale.

This direct route is suitable only when the legal review and all completion requirements are ready. The parties must have settled the price and payment method, the seller must be able to produce the required tax and local authority clearances, any mortgage or other burden must be dealt with, and any permission required for registration in the buyer’s name must be available. If a deposit is to be paid, completion will take place later, or matters such as mortgage discharge, possession, furniture, retentions or default consequences need to be regulated, a written contract will ordinarily remain the appropriate course.

Where a contract is used, it is more than a record of the price. It allocates the legal and practical work between signature and transfer. A properly prepared contract should describe the registered property accurately, identify what is included in the sale and set a completion mechanism which can actually be performed.

The provisions will normally address:

• the price, deposit and payment schedule;
• any furniture, equipment or other items included or excluded;
• the title, disclosed burdens and the method for releasing them;
• the documents and clearances which the seller must produce;
• the date or conditions for transfer at the District Lands Office;
• possession, risk, insurance, utilities and communal charges;
• default, termination and the treatment of money already paid;
• the buyer’s right to deposit the contract at the Lands Office; and
• the law governing the contract and the method for serving notices.

If VAT may apply—for example, because of the status of the seller and the nature of the property—the contract should state whether the agreed price includes or excludes VAT. Most private resales are treated differently from first supplies by developers, but this should be established from the facts rather than assumed from the age or appearance of the property.

The completion date deserves particular care. A fixed date may be suitable where the title is clear and all papers can be obtained promptly. Where completion depends on a bank release, an estate administration, issue of separate title, a regulatory permission or regularisation work, a date tied to defined conditions may be more sensible. An open-ended promise to complete “as soon as possible” gives neither party adequate certainty.

 

6. The Fresh Land Registry Search Certificate

For sale contracts signed on or after 12 December 2023, the seller must include, as an integral part of the contract, a Land Registry search certificate for the property. The certificate must bear a date no more than five working days apart from the date of signature. This is a statutory seller obligation, not simply an item which the buyer may request during due diligence.

The date is precise: the obligation came into force on 12 December 2023, not at the beginning of that year. It is triggered when a sale contract is concluded. It does not require parties who are proceeding directly to payment and transfer of an existing registered title to sign a separate contract merely in order to create this obligation.

The search certificate enables the parties to see the registered burdens and prohibitions affecting the property at the point of contracting. It does not replace the broader legal review, and it should not be confused with an older search obtained when the property was first marketed. If signing is delayed, a fresh certificate may be necessary.

The contract and the certificate should be read together. A mortgage shown on the certificate is not cured by omitting it from the contract. The contract must explain how it will be dealt with and how the buyer’s payments will be protected. A seller who fails to comply with the statutory requirements may also face administrative consequences.\

 

7. Mortgages, Memos and Other Registered Burdens

The existence of a mortgage does not, by itself, prevent a sale. It changes the completion arrangements. Before the contract is signed, the seller should obtain an up-to-date redemption figure and agree with the mortgagee how the property will be released.

The money flow is important. Where part of the price is needed to repay the loan, the contract may direct that amount to the mortgagee and the balance to the seller. The release document, payment and transfer must be coordinated so that the buyer does not pay without receiving the agreed title and the mortgagee does not release its security without receiving the agreed amount.

Current specific-performance procedure also provides a statutory mechanism for certain contracts where a mortgage, or another deposited contract, is the only burden affecting the property and the registered owner is not subject to a prohibition. Prescribed declarations involving the mortgagee, seller and buyer may be required. The correct route depends on the Land Registry search and the structure of the payments; it should not be reduced to a generic clause stating that the seller will “clear the mortgage on completion”.

Other burdens require their own treatment. A memo arising from a judgment debt, a court prohibition or an earlier deposited sale contract cannot be handled as though it were an ordinary housing loan. The creditor, court, prior purchaser or Lands Office may have to be involved, and the order in which interests were registered can be decisive. Payment of the underlying debt does not automatically remove the Land Registry entry: the prescribed cancellation or release must be completed.

 

8. Deposit of the Contract at the District Lands Office

After signature, the buyer will normally deposit the contract at the District Lands Office for the district in which the property is situated. Deposit brings the sale within the statutory specific-performance regime and protects the buyer against later dealings which are inconsistent with the contract. It also preserves a route by which the buyer may seek transfer if the seller fails to perform.

The contract must be in writing, signed by the parties, identify the property and state the consideration. For a sale contract, the current Land Registry deposit application is Form D.E.314. The original contract must be accompanied by the cadastral plan and, where a unit is being sold, the relevant floor plans, signed by the parties; other supporting documents are required where applicable. The statutory period for deposit is six months from the date of signature, unless the court permits late deposit. The buyer’s lawyer usually attends to this, but the seller’s lawyer should still check that the signed contract, search certificate and any mortgage documentation are in the form required for deposit.

Deposit of the contract does not transfer ownership. The seller remains the registered owner until the title is transferred at the Lands Office. It also does not relieve either party from complying with the contract. Its purpose is to register and protect the buyer’s contractual interest pending completion.

 

9. Stamp Duty After 1 January 2026

Cyprus repealed stamp duty with effect from 1 January 2026. A contract signed on or after that date is therefore not required to be stamped merely because it is a contract for the sale of immovable property.

The date is important for older or partly executed documents. If at least one party signed the document before 1 January 2026, the previous stamp duty rules may still apply. An old contract, power of attorney or supplemental agreement should not be treated as exempt solely because it is produced or deposited after the repeal took effect.

 

10. Capital Gains Tax and the Seller’s Tax File

A person who is not tax resident in Cyprus may still be liable to Cyprus capital gains tax on a gain from the disposal of immovable property situated in Cyprus. The connection is the Cyprus property, not the seller’s place of residence.

The current capital gains tax rate is 20 per cent of the taxable gain, not 20 per cent of the sale price. The taxable gain is not necessarily the simple difference between the original price and the resale price. The calculation may take account of the statutory tax basis, indexation and qualifying expenditure, as well as any exemption which is available on the seller’s particular facts. No gain may arise in some cases, but a calculation and clearance process are still required.

Documents frequently become the practical issue. The Tax Department may need the acquisition contract or title, evidence of the original acquisition cost, invoices and proof of payment for qualifying capital improvements or disposal expenses, the sale contract and identification or tax details. An estimate prepared for the seller’s own budgeting is not the official clearance required at transfer.

The tax work should begin once the sale terms are sufficiently settled, and preferably before the contract fixes an ambitious completion date. Where records are held abroad, the seller should locate them early. Unsupported recollection of renovation costs will not carry the same weight as invoices, contracts and payment evidence.

Cyprus clearance deals with the seller’s obligations in Cyprus. It does not determine whether the seller must report the disposal or claim a credit in the country where he or she is resident. Separate advice in that jurisdiction may be required.

 

11. The 0.4 Per Cent Levy and the Tax Clearance Certificate

Where immovable property for which the Department of Lands and Surveys has determined a general valuation is transferred by sale, the seller is liable at transfer for a separate levy equal to 0.40 per cent of the sale consideration. The levy is collected for the Central Body for the Equal Distribution of Burdens. The legislation contains exemptions for specified transactions, including certain loan restructurings and company reorganisations, but those exceptions do not ordinarily apply to a conventional open-market resale.

For completion, the seller must produce Land Registry Form N.313, duly completed and stamped by the Tax Registrar. The form records clearance in respect of the tax headings required by the Lands Office, including capital gains tax and the 0.4 per cent levy. The fact that annual state immovable property tax was abolished does not remove the requirement to use the current N.313 transfer-clearance form.

The seller should retain a copy before the original clearance is submitted to the Lands Office. If the sale does not proceed within the period or circumstances contemplated when the certificates were issued, updated documents may be requested.

 

12. Municipal, Sewerage, Water and Communal Charges

Tax Department clearance is only one part of the completion file. The Lands Office also requires evidence that specified local charges have been paid. Under the current administrative arrangements, this ordinarily includes:

• a municipal or community certificate confirming payment of the relevant municipal charges;
• a certificate from the relevant District Local Government Organisation confirming payment of sewerage charges; and
• a water-supply clearance from the relevant District Local Government Organisation or Community Council, or confirmation that the property falls outside the relevant water-supply area.

The precise office depends on the location of the property. Old references to separate sewerage boards or former local structures should not be relied upon without checking the present authority for the district.

Communal charges for an apartment or managed development are separate. A management committee’s clearance is not a substitute for the public-authority certificates, but the contract should still settle all communal amounts up to an agreed date and require evidence of payment. The same approach should be taken to electricity, water consumption, refuse charges, internet services and any tenant accounts. Meter readings and the handover of account details can be dealt with at possession.

 

13. Preparing for Completion at the District Lands Office

Title is transferred through a Land Registry transaction at the District Lands Office. The file is first submitted for review. Once the documents have been checked for validity and completeness, the Lands Office arranges the appointment at which the transfer will be processed.

The documents and conditions will depend on the transaction, but an ordinary sale commonly requires:

• the appointment arrangement form, completed in duplicate;
• the Declaration of Transfer of Immovable Property, Form N.270;
• the original tax clearance, Form N.313;
• the municipal, sewerage and water clearances;
• identity documents for the parties and the originals or acceptable evidence for identification;
• mortgage consents, releases or cancellation documents, and cancellation documents for other burdens where applicable;
• Form N.314A1 where the sale concerns a building or independent unit, completed separately for each unit;
• representation Form D.E.307, signed at the time of transfer, and the power of attorney where a party acts through a representative; and
• where the buyer falls within the statutory definition of a foreign person, the required permission to acquire the property.

The last point concerns the buyer, but it affects the seller’s timetable. A buyer who requires permission under the law governing acquisition of immovable property by foreign persons may sign and deposit a properly drafted contract before the permission is issued, but the permission must be in place for registration of title in the buyer’s name. The contract should allocate the application responsibility and address what happens if permission is delayed or refused.

At the transfer appointment, the parties or their duly authorised representatives confirm the transaction and execute the required declaration. The buyer is ordinarily responsible for the Land Registry transfer fees, subject to the applicable VAT and transfer-fee rules and whatever cost allocation the contract validly makes between the parties. The Lands Office may examine whether the declared consideration reflects the market value for fee purposes.

 

14. Payment of the Balance and Release of the Property

Where a contract is used, it should specify the form in which the balance will be paid and when it is treated as received. A promise to transfer money on the completion date is not the same as cleared funds. International transfer cut-off times, bank compliance checks and differences between time zones can all matter where the seller lives abroad.

In a straightforward sale, the balance may be remitted against transfer of title. In a mortgaged sale, it may be divided between the mortgagee and the seller. In another transaction, part may be retained under agreed conditions to cover a defined outstanding item. Whatever arrangement is chosen, the payment instructions should be verified independently. Fraud involving altered email instructions is a recognised risk in property transactions, and last-minute changes to bank details should never be accepted without a separate authentication procedure.

Where a separate title deed exists and the parties complete by direct transfer, a common arrangement is for the buyer to provide a banker’s draft at the Lands Office appointment. The draft is delivered against the contemporaneous execution and acceptance of the transfer, linking payment to registration of the title. The amount, payee and issuing bank should be agreed in advance, and the draft should be checked in accordance with the agreed completion procedure before the transfer is allowed to proceed.

Possession is usually given when the agreed completion conditions and payment obligations have been satisfied. Keys, access devices, alarm codes, inventories and utility information should be handed over in an organised way. If furniture is included, a signed inventory can avoid a dispute over items removed shortly before completion.

The seller’s continuing obligations should be limited and clear. If a sum is retained for a specific certificate or repair, the contract should state the amount, the release condition and what happens if the matter is not resolved by the agreed date. An undefined retention is likely to create a second dispute after the sale has otherwise completed.

 

15. Receiving and Transferring the Sale Proceeds Abroad

There is no separate Land Registry procedure for a non-resident seller simply because the net proceeds will be sent abroad. The practical requirements arise mainly through the banks’ anti-money-laundering and payment controls.

Where the seller has no bank account in Cyprus, the completion arrangements may provide for the sale proceeds to be received through the seller’s lawyer. With the seller’s express written authority, and subject to the receiving bank’s requirements and the rules governing client money, a banker’s draft can be issued in the agreed payee form and deposited into the lawyer’s client account. The money is then allocated to a separately identified client ledger or sub-account for that seller. Once the transfer has completed and the draft has cleared, the net proceeds can be remitted to the overseas bank account nominated by the seller in writing.

This should be arranged before the Lands Office appointment. A draft made payable personally to the seller should not be assumed to be depositable into the lawyer’s client account; the payee wording must be agreed with the receiving bank. The seller’s authority should also identify any permitted deductions and the destination account. Use of a client account does not remove the bank’s compliance checks, and the remittance may remain subject to verification of the transaction, the source of funds and the receiving account.

The receiving or remitting bank may ask for the sale contract where one was used, or for the transfer documentation where the parties completed directly, together with proof of the seller’s ownership and original acquisition, the title-transfer record, tax clearance and an explanation of the destination account. If a loan is repaid, the settlement statement may also be needed. These requests are easier to meet if the bank is informed before completion and the documentary chain is complete.

The seller’s own bank details and currency instructions should be confirmed early. Exchange arrangements and bank charges are commercial matters, but they can affect the net amount received. The seller should also check whether a joint owner, company or estate account must receive the money rather than an individual account. Sale proceeds should follow the ownership and contractual payment arrangements unless a properly documented alternative has been agreed.

 

16. Where There Is No Separate Title Deed

The absence of a separate title deed does not produce one universal answer. The seller may be the registered owner of the underlying land awaiting division or separate registration, or may instead hold rights under an earlier contract of sale which has been deposited at the Lands Office. Those are legally different positions.

Where the proposed seller is not the registered owner but is the purchaser under a deposited contract, a sale may be structured as an assignment of the purchaser’s contractual rights. The original sale contract must already have been deposited. The assignment agreement must identify the parties, property, original contract and consideration, and it must be deposited within six months of signature unless the court permits a late deposit. The deposit application is Form D.E.130. The parties’ signatures must be duly certified on the application or the assignment agreement unless all of them attend the deposit, and the required capital gains tax and levy clearance is produced on Form T.F.411.

An assignment does not make the original developer or landowner disappear from the legal chain. The terms of the original contract, the deposited interests, any mortgage, the state of construction and the route to eventual issue and transfer of title all need to be examined. Calling the document a “resale agreement” does not avoid that review.

If the seller is the registered landowner and the unit has no separate title, the contract and statutory mortgage-protection procedure may require plans, distribution arrangements and other documents which do not arise in the sale of an already registered unit. The completion structure should be settled only after a current Land Registry search and review of the development file.

 

17. Matters Which Commonly Change the Procedure

Some transactions cannot safely follow the standard timetable.

A deceased owner. The authorised personal representative must establish the estate’s authority and obtain the documents needed to deal with the property. A beneficiary’s consent alone does not transfer the deceased owner’s title.

A corporate owner. The company must be in good standing and properly represented. Board or shareholder approvals may be required under its constitution or the circumstances of the transaction. A foreign company may have to produce current corporate certificates in officially certified form, together with the Lands Office documentation required to establish its status and representation.

Several owners. Each seller’s authority, tax position and share of the proceeds should be recorded. One co-owner cannot ordinarily promise transfer of another owner’s share. A sale of only an undivided share may engage a procedure involving the remaining co-owners.

A tenant or occupier. The lease and notice position must be reviewed before vacant possession is promised. Rent, deposits and any assignment of the tenancy should be reconciled at completion.

Unauthorised work or a title note. The plans, permits and Land Registry entries must be examined. It is incorrect to assume that every irregularity prevents transfer, just as it is unsafe to assume that every note can be ignored. The effect is fact-specific and may influence the contract, buyer’s finance and required regularisation.

A foreign buyer. If the buyer requires permission to acquire, the contract should allow the application to be made without leaving the seller bound indefinitely. Nationality is relevant to this issue; the seller’s non-residence is not.

 

18. A Realistic Transaction Timetable

There is no responsible standard promise that every non-resident sale will complete within a set number of weeks. A clear-title resale with a prepared seller, a cash buyer and current certificates can progress relatively quickly. A mortgage discharge, foreign acquisition permission, missing tax records, succession work or title irregularity can add substantial time.

The useful distinction is between work which can begin immediately and work which depends on a signed contract. Title review, identity checks, the power of attorney, property records, an indicative mortgage redemption figure and preparation of tax evidence can start before a buyer is found. Where a contract is to be signed, the recent search certificate must be obtained close to signature because of its five-working-day limit. Where the parties intend to proceed directly to transfer without a contract, an up-to-date title search remains prudent even though the statutory requirement to attach the five-working-day certificate to a contract is not engaged. Final tax and local authority clearances are then coordinated for the agreed transfer date.

A seller who begins these steps early is in a better position to accept a credible offer and propose a completion date based on the actual file. That is preferable to accepting a short deadline and discovering afterwards that the required release or clearance cannot be produced in time.

 

19. Common Mistakes Made by Non-Resident Sellers

The most expensive problems are often procedural rather than obscure points of law. They include:

• signing an estate agent’s reservation form before the title and mortgage position has been checked;
• using an overseas power of attorney which does not authorise the Land Registry transfer or has not been certified correctly;
• treating an old Land Registry search as the fresh certificate which must accompany the contract;
• assuming that repayment of a loan automatically cancels the registered mortgage;
• fixing completion without allowing time for Tax Department and local authority clearances;
• promising vacant possession while a lease or informal occupation remains in place;
• agreeing to sell a particular part of jointly owned land when the title records only an undivided share;
• sending bank details or accepting changed payment instructions without an independent verification; and
• assuming that Cyprus clearance also settles the seller’s reporting position in the country of residence.

Each of these issues can usually be managed if found before the contract is signed. Once the price has been agreed, a deposit paid and a short completion date promised, the room for a satisfactory solution becomes narrower.

 

Conclusion

A non-resident owner can complete a Cyprus property sale through a properly authorised representative. The seller’s location does not alter the transfer itself, but it makes advance preparation more important. Where a contract is used, it must reflect the true condition of the property and include the required recent search certificate. Where an existing title is transferred directly without a separate contract, the payment and transfer arrangements must be settled in advance. In either case, the title and capacity must be established and every mortgage, tax and local authority requirement must be coordinated for completion.

The safest course is to prepare the sale file before binding terms are accepted. That gives the seller a reliable view of the net proceeds, the documents still required and the earliest completion date which can honestly be offered to a buyer.

 

Our Services

A. Danos & Associates LLC advises local and international clients on the sale and acquisition of immovable property throughout Cyprus. We act for both sellers and buyers, with direct involvement from the initial review of the transaction through to completion and registration at the District Lands Office.

For sellers, our work includes reviewing the title and property file, preparing reservation and sale agreements, arranging powers of attorney for clients abroad, obtaining Land Registry searches, coordinating mortgage releases, applying for Tax Department and local authority clearances, dealing with assignment transactions and representing the seller at transfer. We also work with the seller’s accountant, bank, estate agent and other advisers so that the payment and completion arrangements operate together.

For buyers, we carry out legal due diligence, review title, permits and registered burdens, draft and negotiate the contract, advise on deposit of the contract and foreign acquisition permission, and attend completion and transfer. Where a difficulty is identified, our advice is directed to the transaction itself: what it means, whether it can be resolved and what protection should appear in the contract.

Early instructions are particularly valuable where the owner is abroad, the property is mortgaged, no separate title deed has been issued, the registered owner has died, or the proposed completion period is short. Advice can then be tailored to the ownership, tax and Land Registry history of the particular property before the seller becomes contractually committed.