Is there a double tax agreement between Germany and Cyprus?
Short answer
Yes. It was signed in Nicosia on 18 February 2011 and has been in force since 16 December 2011. A protocol signed in 2021, in force since 8 December 2021, added a rule that denies treaty benefits where obtaining them was one of the main purposes of an arrangement.
Withholding tax on dividends is capped at 5% where the owner is a company holding at least 10% directly, and at 15% in all other cases, including individuals.
For people resident in both countries, the tie-breaker looks first at the permanent home, then at the centre of vital interests, then at where you usually stay. Pensions paid under the German social security system may be taxed in Germany.
Sources
- Bundestag printed paper 17/6259: the Germany–Cyprus agreement and its text dserver.bundestag.de
- Bundestag printed paper 17/6565 dserver.bundestag.de
- Bundestag printed paper 19/28657: the 2021 protocol dserver.bundestag.de
- Cyprus Ministry of Finance: double tax treaties mof.gov.cy
Information, not advice. This answer describes the published rules as they stand on 12 October 2026, checked against the sources listed. Tax and residence rules depend on your own circumstances and change; check your position with a tax adviser qualified in Germany and in Cyprus before you act on it.
Ready when you are.
Tell us where you are, where you are going and what the company will do. We reply with your price, in writing, and a time to talk.
