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On 30 June 2022 the Cyprus parliament has passed new transfer pricing (TP) requirements. The new law and regulations are in line with the TP guidelines for Multinational Enterprises and Tax Administrations ...
Payment of tax withheld (PAYE) and Social Insurance deducted from the employees’ salaries during the previous month. Payment of Special Contribution for Defence withheld on payments of dividends, interest ...
Payment of tax withheld (PAYE) deducted from the employees’ salaries during the previous month.Payment of Special Defence Contribution withheld on payments of dividends, interest and rents (where the ...
In 2022, the Cyprus Securities and Exchange Commission (“CySEC”) has taken further steps to regulate crypto assets activities in Cyprus. The new 5th Anti – Money Laundering Directive, also known as the ...
The nomad visa is a new type of residence permit for individuals who wish to live in Cyprus and work for companies and/or clients operating abroad.
A company which is registered in Cyprus can participate in a cross-border merger with the exception of limited liability companies by guarantee and companies under liquidation. EU Directive 2017/1132/EC ...
This report outlines the applicable laws required procedures in Cyprus regulating domestic mergers, for companies registered in Cyprus only. Cyprus Companies Law, Cap 113 (the "Companies Law"), provides ...
Tax Residency An individual is Tax resident in the Republic if he/she stays in Cyprus for a period or periods exceeding an aggregate of183 days in the year of assessment.
Статус налогового резидента Физическое лицо считается налоговым резидентом Республики Кипр, если он/она находится на Кипре в течение периода или периодов, в общей сложности превышающих 183 дня в году ...
AIFs are collective investment undertakings raising capital from a number of investors, with a view to investing such capital in accordance with a defined investment policy for the benefit of those ...
The new regime (“New Law”, Law No. 81(I)/2020) allows for the creation of a new investment fund management vehicle responsible for the management of alternative Investment Funds (“AIFs”)...
The Alternative Investment Funds Law 2018, has enabled Cyprus to develop the fund industry and align it to the European directive of Alternative Investments Funds (“AIF”), thus strengthening the fund ...
Following the reform of the Cyprus International Trust Law that took place in 2012, Cyprus has become one of the most attractive and competitive jurisdictions for the creation of trusts, providing asset ...
 A BVI company shall register with the Tax Authorities in Cyprus if it is managed and con-trolled from Cyprus.  
In July 2015, in an effort to enhance the attractiveness of Cyprus as an international business and financial centre and improve the competiveness, fairness and simplicity of the Cyprus Tax system, ... ...
  As from 1 January 2015, the Government has introduced the Notional Interest Deduction (NID) regime on equity.  
 The British Virgin Islands ("BVI") has on the 1st of January 2019 passed a legislation through which it requires the establishment of the "economic substance" for BVI companies and partnerships that ...
The Cyprus Law on Partnerships and Trade Names (Cap. 116 of the Laws of Cyprus) hereinafter referred to as “the Partnerships Law”, provides that a Partnership is the relation which subsists between persons ...