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The Department of the Registrar of Companies and Intellectual Property announces that according to the Companies (Amendment) Law 2024, L.25(I)/2024, which was published in the Official Gazette of the Republic on March 15, 2024, the annual fee for companies registered in the Register of the Registrar of Companies is abolished from 2024 onwards. The annual fees…

The Ministry of Interior informs all interested parties that on the basis of the relevant Decision of the Council of Ministers, the right to temporary protection is automatically extended for one year, to those beneficiaries who have already received such status in Cyprus, i.e., until March 4, 2024.Therefore, for those who are already beneficiaries of…

The holiday season is a time for warmth, generosity, and coming together to make a positive impact on those who may need it most. At Areti Law Firm, we believe in the power of community and the joy that giving can bring. This year, we are thrilled to extend a heartfelt invitation to all of…

What changes with naturalisations – The new framework for qualifications and criteriaThe Cypriot House of Representatives approved on the 30th of November 2023 an amendment of the Civil Registry Law (‘the Law’), modernising the current legal framework and relaxing the requirements and criteria for naturalisation of foreign nationals. The amendments primarily relate to the amount…

Payment of the Special Defence contribution (“SDC”) and General Healthcare System contributions (“GHS”) for the 2nd semester of 2023 on rental income, interest income and on any dividend income which may be subject to SDC and GHS shall need to be made no later than the 31st of December 2023.

The deadline for the settlement of the second instalment of the 2023 temporary tax is the 31st of December 2023. The deadline refers to the second and final instalment of the temporary tax for the current year, which all Cyprus tax resident companies and individuals having income subject to income tax other than salary income are required to pay…

 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…

We would like to inform you that in accordance with a Decree issued on 25 September 2023, the following deadlines are extended to 31 October 2023: Electronic submission of the 2022 personal income tax return by employees and pensioners (TD1 – Employee) whose gross income exceeds €19.500, and for the payment of their final tax…

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…

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