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Personal Taxation in the Republic of Cyprus
Although Cyprus has traditionally been a jurisdiction offering a competitive corporate income tax rate of 12.5%, in an attempt to attract the relocation of multinational companies ...
The New Investment Program of Cyprus
The announcement of the Council of Ministers of the new investment program which shall come into effect on the 1st of January 2022,  sets a new pathway for Cyprus to evolve and establish ...
The Examinership Regime in the Republic of Cyprus
In order for the court to issue an order for the appointment of an examiner, the following tests must be satisfied: The company must be unable or likely to be unable to pay its debts. No ...
The Rights of Shareholders
Shareholders being stakeholders in a Cyprus, have a number of rights conferred upon them by the provisions of the Companies law, Cap 113, the Company’s Articles of Association as well ...
Covid 19 - Arrival into Cyprus

NEWS

Countries have been categorized into Green, Orange, Red and Gray and arrivals into Cyprus and the level of testing will be depend on where each passenger is arriving from. 
Transfer Pricing under Cyprus Law

PUBLICATIONS

The Cyprus arm's-length principle is in line with the international arm's-length principle that governs controlled transactions and facilitates potential compensating adjustments in ...
Succession in Cyprus

PUBLICATIONS

Cyprus law does not impose an obligation to have a will. In the event of the death of person who has left no will in place, the estate of such a person shall become subject to the ...
Permanent Residency under Regulation 6(2)

PUBLICATIONS

Cyprus Permanent Residency is a legal status which entitles Non-EU citizens and qualifying dependents to enter and stay as permanent residents in Cyprus with no limitations. It does ...
The Duties and Responsibilities of Directors
The duties of the directors are both statutory imposed on them by the Companies law, Cap 113, (“the Companies Law”) as well as fiduciary duties emanating from common law.
INTRA COMPANY TRANSFEREES

PUBLICATIONS

An Intra Company Transferee is a employee working in a third country and he /she is being posted to an EU country to render services to a company which is in the same group of companies ...
Posted Workers

PUBLICATIONS

A posted worker as a worker who is actually employed by one EU company, (“the Home Company”) and whose employer posts him/her temporality in another member state in order that he/she ...

NEWS

The Council of Ministers has approved a plan - The Modified Action Plan- which will allow the gradual resumption of fligths into Cyprus. The Modified Action Plan will come into effect ...

PUBLICATIONS

How the Republic of Cyprus will implement the provisions of the Withdrawal Agreement pertaining to the residence rights of United Kingdom (UK) nationals and their family members, including ...
The Cypriot side ensured, among other things, the exemption from a 15 per cent withholding tax on dividends for regulated entities, such as pension funds and insurance companies, as ...

NEWS

The Republic of Cyprus, has now opened its ports to a number of countries. Entry is permitted subject to the certain conditions and subject to teh country of arrival of visitors.    ...