An individual is considered to be tax resident in the Republic
of Cyprus provided that he/she was physically present in the
Republic of Cyprus for a period exceeding 183 days. However, an
individual may opt to become tax resident in the Republic of Cyprus
under the "60-day rule", provided that he/she fulfils the
relevant criteria:
(a) Does not reside in any other
country for more than 183 days in aggregate within a tax year;
(b) Resides or remains in Cyprus for
a period of at least 60 days during the tax year;
(c) Carries out any business and/or
is employed in the Republic and/or possess any office in any tax
resident person of the Republic of Cyprus for any time during the
tax year in question;
