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 On March 8, 2023, China officially submitted documentation to accede to the Hague Convention Abolishing the Requirement of Legalization for Foreign Public Documents, commonly known as the Apostille Convention. The Apostille Convention facilitates the use of public documents abroad by replacing the often long and costly legalization process by issuing a simple Apostille certificate. The…

Deprivation of citizenship In the below article 113 of the above-mentioned law, are listed all the possible ways a Cypriot national, who acquired the Cypriot citizenship by any of the available legal means, may lose the citizenship:(1) A citizen of the Republic who is a citizen according to registration or is a naturalized person, ceases…

On 6 July 2023, the Commissioner of Tax issued circular 6/2023 providing clarifications and guidance on the applicability of the Transfer Pricing (TP) Legislation applicable retroactively from January 1, 2022. The Circular presents simplified TP documentation on categories of transactions which do not exceed the threshold of €750.000, and thus do not create the obligation…

According the Cyprus Income Tax Laws, all companies that will have taxable income for tax year 2023 should submit to the Tax Authorities by 31 July 2023, a temporary tax return form (T.D6), based on their estimated taxable profits for the current year and pay the temporary tax in two equal instalments before or on…

The Migration Department of the Ministry of Inferior of Cyprus has published today the final changes of the Permanent Residency Permit requirements under the fast track procedure that will be enforced as of Tuesday 2nd May 2023:

According the Cyprus Income Tax Laws, all companies that will have taxable income for tax year 2022 should submit to the Tax Authorities by 31 July 2022, a temporary tax return form (T.D6), based on their estimated taxable profits for the current year and pay the temporary tax in two equal instalments before or on…

Socrates Ellinas, Partner – Managing Director, Areti Charidemou & Associates LLC, shares his views on why Limassol is a pole of attraction for international business seeking quality professional services.

The Tax Department informs that the submission of electronic Income Tax Return for employees, pensioners and self-employed individuals who do not prepare audited financial statements (Form T.D.1) for the year 2021 is available for submission.

How Areti Charidemou & Associates LLC has created a great workplace culture by lending an ear to its employees and encouraging them to express themselves.

We would like to remind you that the Cyprus Tax Department had announced the submission deadlines with respect to the electronic declarations of withheld Special Defence Contribution and contributions to the General Healthcare System. The below electronic forms have replaced printed forms 61AΤ and 61AM and can now only be submitted through the TAXISnet online…

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