Entry Into Force Of The Double Tax Agreement Between Cyprus And Bahrain

Federal Law No. 142-FZ on Amendment of Articles 6 and 30 of the Federal Law on Russian Federation Citizenship and Individual Regulations of the Russian Federation

The Law does not provide a comprehensive definition of ‘trusts’. Trusts law was largely developed by the courts on a case-by-case basis. It is the development of this case law which provides us with a better understanding of what a trust arrangement entails.

In the summer of 2014 we advised Strabag SE, one of Europe's largest construction groups, on the acquisition of the one-third of the share capital it did not already own in Societatea Companiilor Hoteliere Grand SRL...

Choosing a company name in Cyprus is a key step in the company formation process. The name identifies the business and distinguishes it from other entities.

The Central Bank of Cyprus ("CBC") issued a circular (Ref. BS 6020) on 02/11/2018, with the purpose of clarifying and further explaining the vague information and definitions ...

A recent change to the Wills and Succession Law has important implications for many British people and nationals of other Commonwealth countries with immovable property in Cyprus.

The 1% minimum shareholding threshold which was previously required in order to qualify for the participation exemption has been abolished and dividends received are exempt from Cyprus tax irrespective of the size of the shareholding.

The VAT Regulations have been amended to make online submission of VAT returns through the Taxisnet system compulsory with effect from 2 May 2017.

The provision of investment and ancillary services in Cyprus is governed by the Law 144(I)/2007 on the Provision of Investment Services, Exercise of Investment Activities, the Operation of Regulated Markets and Other Related Matters.

On 3 September 2026, the Court of Justice of the European Union (the "CJEU") delivered its judgment in Case C-798/24, Jautiva (the "Judgment"), addressing the compatibility of unrestricted public access to shareholder information with European Union ("EU") company law and data protection rules.

In January 2026, the European Commission unveiled its plan to overhaul the EU's Cybersecurity Act, a proposal now known as CSA2. It's the natural next step in a story that began years earlier with the EU's 2020 "5G Security Toolbox" - a set of voluntary recommendations encouraging Member States to be cautious about certain telecom suppliers. That voluntary approach produced patchy results: by most accounts, fewer than half of EU countries had actually acted on those recommendations. It is worth asking whether the adoption levels were however a failure of design, or a reflection of Member States reaching different conclusions about their risk exposures.

The Cypriot tax landscape has undergone a significant recalibration following the entry into force of a broad package of fiscal reforms, effective as from the 1st of January, 2026.

Federal Law No. 142-FZ on Amendment of Articles 6 and 30 of the Federal Law on Russian Federation Citizenship and Individual Regulations of the Russian Federation

Direct sales companies include many strategies for the marketing and successful selling of their products. One example of such strategies is multilevel marketing (MLM).

The mechanism of the preliminary reference stands as one of the cornerstones of European Union law. It establishes a channel of judicial cooperation between the national courts of Member States and the Court of Justice of the European Union ("CJEU"), ensuring the uniform interpretation and application of EU law across all Member States. Understanding this mechanism, and in particular the conditions under which a Cypriot court may invoke it, is of considerable practical importance for any party appearing in proceedings that raise a question of EU law.

On 18 July the Tax Department published reminders on its website of approaching deadlines for submission of returns.

Lawyers from Elias Neocleous & Co look at the new rules and how the new regime will look for alternative investment fund managers.

The Immovable Property (Tenure, Registration and Valuation) Law, Cap. 224, has been amended to require government departments and courts to notify owners of property about decisions that

The European Banking Authority (EBA) has published a report on the treatment of incoming third country branches (TCB) under the national law of Member States (the ‘Report').