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News_CY

Saudi Arabia – Cyprus Double Tax Treaty

On 5th March 2018, Cyprus published Notice no. 4237/18 in the Official Gazette, announcing the new double tax treaty with Saudi Arabia. In the case of Saudi Arabia, the treaty covers the Zakat and the income tax (including the natural…

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Tax department clarifies Cyprus 60-day rule for nominee directors

Effective as of 1st of January 2017, the so-called “60 day rule” for the purposes of establishing Cyprus tax residency for individuals is of importance to those seeking Cypriot residency. Under the rule, individuals are considered tax residents of Cyprus…

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Recent Developments in the Cyprus Companies Law Cap 113

Within the framework of the legislative reform and reorganization of the Cyprus Registrar of Companies, the Cyprus Government has proceeded to the following amendments in the Cyprus Companies Law Cap 113: I. Abolition of the 0.6% variable charge on the…

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Cyprus hikes social contributions in 2019; introduces NHIS

Cyprus Social Insurance Fund (SIF) contributions will increase starting from January 2019 while contributions for the implementation of the National Health Insurance System (NHIS) will commence in March 2019. Social Insurance Contributions rate hikes from 2019 As from 1 January…

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New Cyprus legislation improves rights of expecting and new mothers

Becoming a parent is undoubtedly a special and unique experience and as such requires careful consideration and approach for both parents. Women’s care during pregnancy and the post-partum period are two of the most important segments which have to be…

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Treaty between Russia and Cyprus: Russian MoF clarifies dual tax residence...

On the 6th of June 2018, the Ministry of Finance of Russia (hereinafter “MoF”) published a Guidance Letter No. 03-04-06/33393 as of 17th of May 2018 clarifying the tax residency status of an individual who appears to be a dual…

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Mandatory disclosure for intermediaries

On 13 March 2018, the EU Economic and Financial Affairs Ministers adopted the European Commission’s proposal of June 2017, amending Directive 2011/16/EU. The amendments are in regards to mandatory automatic exchange of information in the field of taxation in relation…

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Citizenship by Investment in Montenegro

The recent geopolitical situation in the Middle East has motivated a significant number of Asian high net worth individuals to consider moving westward towards European markets, contributing considerably to the development of the so-called “rich immigration”. With the above in…

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Cyprus: New Alternative Investment Funds Legislation

On 10th July 2018, the Cyprus parliament approved the new alternative investment funds (AIF) legislation which will replace the existing law and which enables, for the first time in Cyprus, the establishment of Registered Alternative Investment Funds (RAIF) in Cyprus….

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Cyprus updates DTTs and protocols; signs new ones

During 2017, and the first quarter of 2018, various double tax treaties’ (DTTs) developments have taken place in Cyprus, with a number of new DTTs, protocols and amending protocols being signed and coming into force. The list of countries with…

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