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The recent judgment of the New Supreme Court of Cyprus, dated 10 September 2025, in Civil Appeal No. 74/2017 highlights a classic yet often misunderstood issue in company and contract law: when a contract entered into before the incorporation of a company binds the company itself, and when it binds personally the individual who signed it.

The UK's exit from the EU at the end of March 2019 changes the world balance within both political and economic systems.

Cyprus companies are approaching their first year-end under the 15% corporate income tax rate. For companies within the ordinary provisional-tax timetable, the second instalment falls due on 31 December 2026, also the deadline for revising the year's estimate. Companies that first become chargeable on income later in the year need to consider the special timing rule as well.

Cyprus has taken a significant step towards reshaping its tax landscape. During a key event at the Presidential Palace, the President of Cyprus introduced a series of proposed reforms aimed at creating a fairer tax system.

Over the past decade, the issue of economic substance has become central to the structuring of international companies—particularly those operating in jurisdictions like Cyprus, where favorable tax regimes exist alongside EU-level regulatory oversight.

Special Contribution for Defence is imposed on dividend income, 'passive' interest income and rental income earned by companies tax resident in Cyprus...

With the European Union's leadership promoting a coherent, centralized and effective economic to the rest of the world through the concepts and principles behind the Digital Single Market Strategy...

I am pleased to say that both 2020 and 2021 have been ‘good years' for Elias Neocleous & Co LLC in numerous ways.

Foreign companies that choose to transfer their domicile to Cyprus are able to do so without winding-up their business or legal entity and are able to benefit from the advantageous tax regime...

According to section 125 of the Cyprus Companies Law, Cap. 113 (as amended) (the "Law"), each company must hold a general meeting of the shareholders every year, ...

On 28th July 2006 the Cyprus Company Law, Cap 113, has been amended to introduce the concept of re-domiciliation of companies provided certain conditions as laid down by the new Companies (Amendment) Law of 2006, Law No. 124(I)/2006 are satisfied.

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.

A new amendment to Cyprus' AML regulatory framework has brought significant changes to the implementation of the Ultimate Beneficial Owner (UBO) Register and its related penalties, fines and deadlines.

Cyprus companies must update addresses and confirm beneficial owners by Dec 31, 2025, to avoid fines and deregistration risks.

Cyprus is one of the most popular and appealing destinations for setting up a company. Cyprus is a developed country and a member of the European Union.

Cyprus adopted the European Union Mergers Directive which allows the companies to engage into an approved reorganization scheme.

Regular training programs for staff on compliance and regulatory changes are essential for maintaining an informed and compliant workforce.