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As of 1st July 2017, the tax treatment of intra-group financing arrangements has been amended in Cyprus. Intra-group financing transactions refers to finance activities between related parties (as defined in Section 33 of the Income Tax Law), including permanent establishments in Cyprus. Based on the Interpretative Circular issued by the Cyprus Tax Department, intra-group financing…

Extension of the deadline for settlement  of Tax arrears On 29 September 2017, the House of Representatives of Cyprus passed a law extending the deadline for submission of a claim for the payment of tax arrears from 3 October 2017 to 3 January 2018.  The new law limits the time by which tax returns up…

The Income Tax Law has been amended so that an individual who does not remain in any state for one or more periods which together exceed 183 days in the same tax year and who is not tax resident in any other state for the same tax year, be considered to be a tax resident…

Dear Client We would like to bring to your attention that according to The Cyprus Company Law, Cap. 113 all Companies are liable to pay the levy of €350 for the year 2017. Please note that the deadline for the payment is 30/06/2017. If the levy is not paid by 30/06/2017, penalties will be imposed…

The Registrar of Companies announced that on 31/03/2017 it will proceed with the deletion of Cyprus companies that have not paid their Annual Levy Fee for over a year from the date that it was fell due for payment. As such, Cyprus companies which have not paid their Annual Levy Fee for 2012, 2013, 2014 and/or 2015…

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