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The Cyprus House of Representatives has recently voted a new law transposing the provisions of the European Union Anti-Tax Avoidance Directive (the "ATAD" or "Directive") into the local legislation.

Cyprus offers a strategic location, attractive tax benefits, and a high quality of life, making it a preferred destination for individuals and businesses.

On 30 June 2022, Cyprus has introduced provisions for implementation of transfer pricing regulations in Cyprus by amending the current Cypriot Income Tax & Assessment and Collection laws.

Following several announcements by the Tax Department, the deadlines for filing the Company Income Tax Return (TD4) for the tax years 2022 and 2023.

One of the most frequently misunderstood aspects of trust structuring concerns the contribution of assets.

The purpose of this memo is to set out the legal requirements for and the benefits to be obtained from, registering a private aircraft in Cyprus.

The Cyprus Parliament voted on 19 June 2020, the Cyprus transposition of the European Union (EU) Anti-Tax Avoidance Directive (ATAD) for Exit taxation and Hybrid mismatch rules.

The Greek authorities maintain an active list of non-cooperative jurisdictions for tax purposes (including tax heavens).

A statutory audit is a legal requirement for many Cyprus companies. But for companies with proper accounting departments, international groups with Cyprus subsidiaries, and management teams that rely on accurate...

The following penalties apply for late payment of taxes and late submission of Income tax returns:

As per the recent amendments to Cyprus tax legislation, as part of the Cyprus Tax Reform (for a comprehensive overview of the main provisions, you can access our report hereopens in a new tab), an alternative method of taxation in respect of Special Defence Contribution (“SDC”) has been introduced, in line with Article 3D of the Special Contribution for the Defence of the Republic of Cyprus Law of 2022, as amended (“SDC Law”), with effect from 1 January 2026.

Stamp duty is an important aspect of various transactions in Cyprus, thus businesses and individuals must navigate its provisions to ensure compliance with the applicable law.

Σημαντικό στοιχείο για την μετάβαση στην Πύλη Φορολογουμένων TFA αποτελεί η ηλεκτρονική διεύθυν`

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.

In 2015, Cyprus introduced the Notional Interest Deduction ('NID') in its tax law.

The Tax Department has announced in October 2018 its intention to terminate the previous tax practice in relation to the benefits in kind, and instead provide clear guidelines as to the proper valuation of the benefits in kind, ...

Cyprus companies now operate in an environment aligned with EU and OECD norms, meaning investors can transact with confidence.