The Cypriot law of inheritance applies to any person who is domiciled in Cyprus and/or any person who holds immovable property in Cyprus. The concept of domicile is not always easily established and is different to permanent residency. According to Cypriot law, any person over 18 years of age and of sound mind is capable of writing a will. If a person dies without a will, the court will appoint an administrator, who is responsible for distributing the assets to the legal heirs as well as paying the debts of the deceased using funds from the estate. The administrator accounts to the Court.