An individual is considered to be domiciled in Cyprus for Special defense contribution purposes, if such an individual has a domicile of origin as defined in the Wills and Succession Law.
The following individuals are not considered to be domiciled in Cyprus:
An individual who has obtained and maintained a domicile of choice outside Cyprus in accordance with the Wills and Succession Law, provided that such an individual has not been a tax resident of Cyprus for a period of 20 consecutive years preceding the tax year, or
An individual who has not been a tax resident of Cyprus for a period of 20 consecutive years prior to 16 of July 2015
For more detailed information about Defence Fund Contribution, please either scroll up or down this page (quicker) or click below to go to the relevant section: