ArticleAcquiring Cypriot Real EstateThis paragraph discusses the most important tax implications of the direct purchase of real estate. CyprusReal Estate and ConstructionRSM Cyprus
ArticleCyprus Implements EU ATAD Exit Taxation & Hybrid MismatchesThe Cyprus Parliament on June 19th 2020, voted for the Cyprus transposition of the European Union (EU) Anti-Tax Avoidance Directive (ATAD) for Exit taxation and Hybrid mismatch rules. CyprusTaxEurofast
ArticleCyprus Notional Interest Deduction (NID): A Powerful Corporate Tax IncentiveCyprus has earned its reputation as one of Europe's most business-friendly jurisdictions, thanks in part to its innovative tax incentives designed to attract international companies, investment groups, and high-value projects.CyprusTaxAGPLAW | A.G. Paphitis & Co. LLC
ArticleCyprus Tax Reform 2026: A Long-Awaited Overhaul Of The Tax FrameworkOn 31 December 2025, Cyprus published in the Official Gazette a comprehensive package of tax reform legislation approved by the House of Representatives earlier that month.CyprusTaxS&A
ArticleCyprus Tax ResidencyThe CyprusIncome Tax Law provides a number of tax reliefsthat either existed under Cyprus Tax Law or came into effect from 1 January 2012.CyprusTaxOneworld Ltd
ArticleMarshall Islands | Economic Substance RegulationsThe Marshall Islands has adopted the Economic Substance Regulations ("ESRs") in relation to the compliance of legal entities which are tax residents or centrally managed and controlled in the Republic of Marshall Islands.CyprusTaxAGPLAW | A.G. Paphitis & Co. LLC
ArticleΚυπριακός Φορολογικός οδηγός 2018Ο Φορολογικός οδηγός έτος 2018 (Φορολογικά νέα 2018) παρέχει ολοκληρωμένες πληροφορίες για Κυπριακές ε CyprusTaxPKF
ArticleCyprus Tax Incentives For New ResidentsOur clients are involved in a wide range of business activities, including property, finance, shipping, industrial, trading and energy. CyprusWealth ManagementElias Neocleous & Co LLC
ArticleCyprus Implements EU Provisions On Exit Taxation & Hybrid Mismatch RulesThe Cyprus Parliament on June 19th 2020, voted for the Cyprus transposition of the European Union (EU) Anti-Tax Avoidance Directive (ATAD) for Exit taxation and Hybrid mismatch rules. ...European UnionTaxEurofast
ArticleWhy Cyprus Is The Perfect Retirement Destination And The Tax BenefitsIf you are considering retiring abroad, there are numerous factors to take into account, ranging from affordability and quality of life to visa requirements and taxation policies.GlobalImmigrationDixcart Group Limited
ArticleCyprus Closes Its IP Box. Or Maybe Not?A further update will be provided once the details of the regulations are approved by the Parliament. CyprusTaxCostas Tsielepis & Co Ltd
ArticleCyprus The New Hybrid Financial Centre. What Is Currently Happening In Cyprus?We are in 2023, several years after the termination of the successful Cyprus Investment Program and the island is still strong, development is "off the roof" in all cities and overseas...CyprusWealth ManagementCYAUSE Audit Services Ltd
ArticleThe Cyprus Startup Visa ProgrammeProvides Non-EU/EEA entrepreneurs and senior executives with residency and business opportunity in Cyprus, together with corporate and personal tax efficiency and a simple pathway to EU Citizenship.CyprusImmigrationThe Sovereign Group
ArticleA Preview Of The New Cyprus-Latvia Double Taxation AgreementThe draft double taxation agreement between Cyprus and Latvia has been published by the Latvian authorities, allowing practitioners a sneak preview. CyprusTaxElias Neocleous & Co LLC
ArticleAbolition Of Profit Margins On Intra Group Loans - Upcoming Transfer Pricing Legislation - Transfer Pricing Studies RequirementAs a rule and according to Article 33 of the Cyprus Income Tax Law, which introduces the arm's length principle (using wording similar to that of article 9 of the OECD Model Tax Convention), ...CyprusTaxDemocritos Aristidou LLC
ArticleAmendments To The Assessment And Collection Of Taxes Law - CyprusOn 20/08/2020, an amendment to the Assessment and Collection of Taxes Law was published in the Official Gazette, followed by the release of relevant guidance by the Cyprus Tax Department on 03/11/2020.CyprusTaxMcMillan Woods
ArticleDecree Regulating The Settlement Of Overdue TaxesOn 23 July 2021, the Commissioner of Tax under the powers granted to him by the law, issued a decree relating to the settlement of overdue taxes. The decree refers to the process, years of applicability and relevant reliefs to be provided. CyprusTaxKINANIS LLC
ArticlePayment Of Temporary Tax For The Tax Year 2021 And Final Tax For The Tax Year 2020Assessment and Collection of Taxes Law, every company or individual (who derives income other than from emoluments) must pay by 31 July 2021 an estimate of the taxable profit for (corporate) income tax purposes ...CyprusTaxErnst & Young Cyprus Ltd
ArticleTax And Statutory Reporting Obligations Of A Cyprus CompanyIn an environment with increasing regulations and reporting requirements, it is of great importance to ensure that our Cyprus Companies comply with all their obligations (statutory and other reporting).CyprusTaxMichael Kyprianou & Co. LLC