Overview Of The Cyprus Non-Domicile (Non-Dom) Program

Le projet de loi de finances pour 2027 introduit des réformes fiscales majeures touchant particuliers et entreprises, avec notamment un plafonnement des indemnités de rupture, une modification du régime apport-cession, et la création d'un dispositif de soutien aux reprises d'entreprises. Ces mesures visent à renforcer les recettes publiques tout en encourageant la transmission d'entreprises et l'investissement industriel.

L'Administration fiscale a actualisé sa doctrine sur le dispositif Dutreil suite à la réforme de la loi de finances pour 2026, qui allonge l'engagement de conservation et exclut certains biens "somptuaires". Cette mise à jour clarifie plusieurs points d'application mais laisse subsister des zones d'ombre, notamment sur le critère d'exclusivité d'affectation des actifs et le traitement des dettes afférentes aux biens exclus.

L'administration fiscale française a publié de nouvelles directives concernant le mécanisme permettant aux sociétés soumises à l'impôt sur les sociétés d'inscrire certains titres de participation dans un sous-compte dédié, créant ainsi une présomption irréfragable d'application du régime du long terme. Ce dispositif, issu de la loi de finances pour 2026, vise à sécuriser l'application du régime fiscal favorable aux plu

France's new evergreening tax targets pharmaceutical companies that allegedly delay generic drug market entry through secondary patents, but the law's scope and enforcement mechanisms remain unclear. With no administrative guidance issued since the tax took effect on December 31, 2025, companies face uncertainty about compliance requirements, assessment procedures, and the criteria for determining unjustified commercial exclusivity.

La Belgique et la France ont signé une nouvelle Convention préventive de la double imposition en date du 9 novembre 2021, qui va remplacer la Convention actuelle de 1964.

French legislation enacted in 2011 imposed reporting requirements on trustees and changed the treatment of trusts for purposes of income, gift, succession and wealth tax, and established a new special trust tax.

The Paris Administrative Court of Appeal offered some crucial guidance on the special income tax exemption applying to impatriate employees in France in a recent decision issued March 16, 2021.

The implementation of a PAYE tax system in France has been a long time in the making.

In a recent decision, the French Administrative Supreme Court ruled on the applicability of the withholding tax provided for in Article 182 A of the French Tax Code (FTC)...

In an article published in Tax Notes International on May 23, Jessie Gaston discusses the potential tax and economic consequences for France if the United Kingdom leaves the European Union...

From 19.12.2023, the Population Register (Amendment) Law of 2023 has entered into force, according to the provisions of which adults who intend to apply for Cypriot citizenship through naturalization must cumulatively meet the following qualifications:

Since FBME Bank Cyprus LTD, had its banking license suspended in July 2014, the Central Bank of Cyprus took over FBME's Cyprus branch for alleged involvement in money laundering schemes...

Cyprus has emerged as a premier destination for high-net-worth individuals (HNWIs), offering an enticing blend of financial benefits, strategic location, and exceptional quality of life.

The Department of the Registrar of Companies and Intellectual Property of the Republic of Cyprus, announces that in accordance with the Companies (Amendment) Law 2024...

The Republic of Cyprus and the American giant have reached an agreement on the development plan for "Aphrodite", ending a period of consultations amid disagreements that has lasted for months.

1. Mr. Petros Ioannides, who has been appointed as liquidator (the "Liquidator") of the branch of FBME Bank Ltd in Cyprus (the "Branch") pursuant to the order 123/2019 of the Nicosia District Court

Starting, July 25, Cyprus is joining the Schengen Information System (SIS) that has been built to ensure safe passage as well as freedom of movement of those who have the right to move freely

Finally, the Business Support Centre (BSC) started its operations on the 26th of May 2025, as recently announced by the President of the Republic of Cyprus, Mr. Nikos Christodoulides.

On the 28th of March 2024, Mr. Petros Ioannides who has been appointed as liquidator (the "Liquidator") of the Βranch, has notified that in accordance with Article 234(2) of the Companies Law Cap.

Cyprus offers significant tax exemptions and other benefits for individuals relocating under the 60-day or 183-day rule. Tax residency in Cyprus can be obtained through the following procedures: