Notes on Real Estate and Property in Cyprus

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 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.

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.

As global wealth continues to grow and diversify, high-net-worth individuals (HNWIs) and families are increasingly turning to Family Offices as a sophisticated solution for managing their financial, legal...

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 ...

New UK regulations effective 30 June 2026 have expanded Trust Registration Service requirements for non-UK trusts holding UK property acquired before 6 October 2020. Cyprus trustees must now navigate complex cross-border compliance obligations, reconcile beneficial ownership reporting across multiple jurisdictions, and understand the critical distinction between direct property ownership and corporate holding structures.

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.

An extremely attractive feature of the Cyprus tax system is the exemption from tax of profits from the sale of securities under the Income Tax Law of 2002.

The Cyprus Companies Law Cap 113 has been amended to transpose the EU Accounting Directive (2013/34/EU) into domestic law with effect from September 23 2016.

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...

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.

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 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.

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 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.

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, ...

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").

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...

It is not uncommon for high-value commercial disputes to give rise to jurisdictional issues, particularly where they involve multiple defendants domiciled in different jurisdictions or where one or more parties have entered into agreements containing jurisdiction clauses. The reason is straightforward: if the Court determines that it lacks jurisdiction to hear the matter, the proceedings may effectively come to an end at the outset. Accordingly, the issue of jurisdiction must be determined by the Court as a preliminary matter and at the earliest stage of proceedings.