ARTICLE · 19 MARCH 2013

Cyprus Law Digest

Elias Neocleous & Co LLC

Contributor

Elias Neocleous & Co LLC

Elias Neocleous & Co LLC

Elias Neocleous & Co LLC (ENC) is among the largest firms in southeast Europe and the Eastern...

View firm profile

Explore more from Elias Neocleous & Co LLC

Andreas Neocleous & Co LLC is one of the principal contributors to "Cyprus Law Digest - The Ultimate Legal Guide to Investing in Cyprus.

CyprusStrategy

Andreas Neocleous

Author LinkedIn connections

Andreas Neocleous & Co LLC is one of the principal contributors to "Cyprus Law Digest - The Ultimate Legal Guide to Investing in Cyprus", a comprehensive English-language guide to all the basic regulatory and legal aspects that an investment in Cyprus may entail.

"Cyprus Law Digest" is administered and published by Nomiki Bibliothiki, a leading Greek legal and professional publisher, under the auspices of the Ministry of Commerce, Industry and Tourism of the Republic of Cyprus, the Cyprus Chamber of Commerce and Industry, the Cyprus Investment Promotion Agency and the Cyprus Bar Association and is available via the sites of all Cyprus government authorities.
Cyprus Law Digest has been issued in both paper and electronic form and can be found by visiting www.cypruslawdigest.com.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Economics Weekly Alert 37/2026

Economics Weekly Alert 36/2026

Economics Weekly Alert 35/2026

Trade Secret: One Of The Most Important Elements For Securing A Business’s Leading Position

Michael Kyprianou & Co. LLC

Economics Weekly Alert 34/2026

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Strategy
- Knowledge Management

See more popular content from

StrategyElias Neocleous & Co LLC

Understanding A Cyprus International Trust

Cyprus has been a leading jurisdiction for Trust structures for several years, benefiting from its stable government and business-friendly tax policies.

Dixcart Group Limited

What Is The Cyprus IP Box — And Why Tech Founders Keep Moving Here (Video)

The mechanics are simple. 80% of qualifying net IP profit is exempt from corporate income tax. Only the remaining 20% is taxed, at the 15% corporate rate — which lands you at an effective rate of roughly 3% on qualifying IP income.

CYAUSE Audit Services Ltd

Economics Weekly Alert 16/2025

Το Τμήμα Φορολογίας ενημερώνει ότι, έχει αρχίσει η υποβολή της Δήλωσης Εισοδήματος Ατόμου για το

Cyprus Introduces New Law On Sub Threshold AIFMs

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

Elias Neocleous & Co LLC

Economics Weekly Alert 16/2026

Ο Τροποποιητικός Νόμος περί Φ.Π.Α. (Ν.42(Ι)/2023), ο οποίος τέθηκε σε ισχύ στις 16 Ιουνίου 2023, επέφερε σημαντικές αλλαγές στην εφαρμογή του μειωμένου συντελεστή Φ.Π.Α. για την αγορά ή ανέγερση κατοικίας που προορίζετα

Economics Weekly Alert 45/2025

Όσον αφορά την προσέγγιση παραγωγής για τον υπολογισμό του ΑΕΠ, ο θετικός ρυθμός ανάπτυξης οφείλετ

Economics Weekly Alert 18/2026

Το Υπουργείο Εργασίας και Κοινωνικών Ασφαλίσεων ανακοινώνει ότι έχει τεθεί σε εφαρμογή ο περί Ρύθμισης Ληξιπρόθεσμων Κοινωνικών Εισφορών (Τροποποιητικός) Νόμος του 2026 (N.79(Ι)/2026). Εργοδότες και αυτοτελώς ^

Economics Weekly Alert 32/2026

Comprehensive Overview of the Key Economic Trends and Developments Reported Across Cyprus This Week

Economics Weekly Alert 07/2026

? ?e??t?? ???µ??a????? ?a?a????? ??a t?? µ??a ?e??µß??? 2025 ?f?ase st?? 113,0 µ???de? (ß?s? 2021=100), s?µe?????t

Economics Weekly Alert 33/2026

Comprehensive Overview of the Key Economic Trends and Developments Reported Across Cyprus This Week

Cyprus Personal Taxation: What Foreign Investors And Employees Need To Know Following The January 1, 2026 Tax Reform

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.

Elias Neocleous & Co LLC

Jautiva: CJEU Clarifies Public Access To Shareholder Information

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.

European UnionCorporate/Commercial Law

Elias Neocleous & Co LLC

From Cybersecurity To Supply Chain Sovereignty In CSA2: The Spotlight On Suppliers

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.

CyprusTechnology

Elias Neocleous & Co LLC

The New Requirement For Russian Nationals To Declare Dual Citizenship Or Long-Term Residence Abroad

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

CyprusWealth Management

Elias Neocleous & Co LLC

New Double Tax Agreement With Georgia

The agreement covers all taxes on income and capital levied by either state or by any of its sub-divisions or local authorities, including taxes on capital appreciation and on gains from the alienation of movable or immovable property.

CyprusWealth Management

Elias Neocleous & Co LLC

Beneficial Owners Register: 2026 Annual Confirmation Requirements

The Department of the Registrar of Companies and Intellectual Property (DRCIP) has issued an updated notice on 16 September 2026 regarding the Beneficial Owners Register (BOR), setting out the annual confirmation requirements applicable for 2026.

CyprusCorporate/Commercial Law

Elias Neocleous & Co LLC

Cyprus Steps Up Sanctions Enforcement: From Compliance Obligations To Criminal Consequences

On the 25th of July, 2025, the Republic of Cyprus ("Cyprus") enacted Law 149(I)/2025, formally titled The Criminalization of the Violation of the Restrictive Measures of the European Union Law of 2025 (the "Law").

CyprusInternational Law

Elias Neocleous & Co LLC

List Of Countries Whose Certificates Of Competency Are Presently Accepted

The Cyprus Deputy Ministry of Shipping has issued on 27 August 2025 new Circular 22/2025 in relation to the International Convention on Standards of Training, Certification and Watchkeeping for Seafarers, STCW 78, ...

CyprusTransport

Elias Neocleous & Co LLC

Revision Of The Maximum Permissible Interest Rate Under Article 314A Of The Criminal Code

In 2011 the Criminal Code was amended by the addition of a new article 314A, which makes it a criminal offence, punishable by up to 5 years' imprisonment, a fine of up to EUR30,000 or both...

CyprusCriminal Law

Elias Neocleous & Co LLC

Clarification Of Russian Withholding Tax Exemption On Sale Of Shares In "Property-Rich" Companies

The taxation of capital gains derived by foreign legal entities from the sale of Russian shares or financial instruments has been clarified by Russian Federal Law No. 132-FZ.

Elias Neocleous & Co LLC