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Domiciled in Cyprus

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:

Rates | Refund | Foreign Tax Allowance | Deemed Distribution | Domiciled in Cyprus

For more detailed information about the Tax Law - Tax Facts, please either use the main menu on the left or click below to go to the relevant section (quicker):

Income Tax | Defence Fund Contribution | Social Cohesion Fund | Social Insurance | Capital Gains Tax | Immovable Property Tax | Stamp Duty | Stock Exchange Special Levy | Value Added Tax | Ship Management Services | Shipping | Double Taxation Agreements | Tax Calendar


Contact one of our officers to initiate the incorporation of a Cyprus registered company and start reaping the full benefits of an onshore, low-tax, EU jurisdiction. Simply fill in the contact box below or contact us by email on enquiries@fbscyprus.com
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