{ "name": "TH. Manau: questions, answered", "publisher": { "name": "TH. Manau", "url": "https://manau.cy/", "city": "Limassol", "country": "Cyprus" }, "url": "https://manau.cy/knowledge/", "updated": "2026-10-15", "language": "en-GB", "notice": "General information on published rules, as dated on each entry; not advice. TH. Manau is a company set-up and relocation firm. It is not a law firm and does not give legal advice. Incorporation documents and agreements are prepared by a practising advocate; registered office and company secretary services are provided by a licensed audit partner. TH. Manau does not supply directors or shareholders for clients' companies. No prices are published; each client receives a written price. Government fees are paid at cost. Accounting, audit and tax returns are priced separately by its audit partner.", "topics": [ { "id": "setting-up", "label": "Setting up" }, { "id": "registrations", "label": "Registrations" }, { "id": "banking", "label": "Banking" }, { "id": "office-and-officers", "label": "Office and officers" }, { "id": "relocation", "label": "Relocation" }, { "id": "every-year", "label": "Every year" }, { "id": "documents", "label": "Documents" }, { "id": "agreements", "label": "Agreements" } ], "countries": [ { "id": "uk", "name": "United Kingdom", "label": "From the UK", "url": "https://manau.cy/countries/united-kingdom/" }, { "id": "nl", "name": "Netherlands", "label": "From the Netherlands", "url": "https://manau.cy/countries/netherlands/" }, { "id": "de", "name": "Germany", "label": "From Germany", "url": "https://manau.cy/countries/germany/" }, { "id": "il", "name": "Israel", "label": "From Israel", "url": "https://manau.cy/countries/israel/" }, { "id": "us", "name": "United States", "label": "From the US", "url": "https://manau.cy/countries/united-states/" }, { "id": "gr", "name": "Greece", "label": "From Greece", "url": "https://manau.cy/countries/greece/" }, { "id": "in", "name": "India", "label": "From India", "url": "https://manau.cy/countries/india/" }, { "id": "ua", "name": "Ukraine", "label": "From Ukraine", "url": "https://manau.cy/countries/ukraine/" }, { "id": "lb", "name": "Lebanon", "label": "From Lebanon", "url": "https://manau.cy/countries/lebanon/" } ], "entries": [ { "id": "who-incorporates-a-cyprus-company", "question": "Who incorporates a Cyprus company?", "answer": "A practising advocate. In Cyprus, the documents that create a company are reserved to practising advocates: the name application, the Memorandum and Articles of Association, the HE1 declaration and the filing with the Registrar of Companies.", "detail": "Our partner advocate does this part, and the advocate's work is included in what we charge you. TH. Manau prepares the file, coordinates, submits the advocate's documents and completes every registration around it.", "topic": "setting-up", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/who-incorporates-a-cyprus-company/", "see_also": "https://manau.cy/company-formation/" }, { "id": "memorandum-and-articles-of-association", "question": "What are the Memorandum and Articles of Association?", "answer": "The company's founding document, setting out its objects, share capital and internal rules. In Cyprus it is drafted, signed and sealed by a practising advocate.", "detail": "The advocate also swears the HE1 declaration that the formation requirements have been met, and files the incorporation with the Registrar of Companies.", "topic": "setting-up", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/memorandum-and-articles-of-association/", "see_also": "https://manau.cy/company-formation/" }, { "id": "he1-declaration", "question": "What is the HE1 declaration?", "answer": "The advocate's sworn statement that the formation requirements have been met, filed with the incorporation.", "detail": "It is part of the incorporation that a practising advocate carries out, together with the name application, the Memorandum and Articles of Association and the filing with the Registrar of Companies.", "topic": "setting-up", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/he1-declaration/", "see_also": "https://manau.cy/company-formation/" }, { "id": "company-name-approval", "question": "How is a company name approved in Cyprus?", "answer": "The advocate applies to the Registrar of Companies for name approval. The Registrar refuses names that are too close to existing companies, or that contain words it restricts.", "detail": "We check availability against the Registrar's public register first and propose alternatives, so that the application has a reasonable chance of approval.", "topic": "setting-up", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/company-name-approval/", "see_also": "https://manau.cy/company-formation/" }, { "id": "how-long-does-incorporation-take", "question": "How long does incorporation take?", "answer": "The Registrar's processing times are set by the Registrar and change from time to time; an accelerated service is available for an additional government fee.", "detail": "We tell you the current position before you start and keep you informed at each step. Most of the elapsed time in a set-up sits in the identity checks and the bank application, which is why we start those first.", "topic": "setting-up", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/how-long-does-incorporation-take/", "see_also": "https://manau.cy/company-formation/" }, { "id": "do-i-need-to-be-in-cyprus", "question": "Do I need to be in Cyprus to set up a company?", "answer": "Not for the incorporation. Identity checks and signatures are completed remotely; where a document has to be certified, we tell you by whom and how.", "detail": "Relocation applications and some bank meetings do require you in person, and we plan those around your travel.", "topic": "setting-up", "country": null, "authority": null, "updated": "2026-10-10", "url": "https://manau.cy/knowledge/do-i-need-to-be-in-cyprus/", "see_also": "https://manau.cy/company-formation/" }, { "id": "is-a-cyprus-company-offshore", "question": "Is a Cyprus company an offshore company?", "answer": "No. Cyprus is a member of the European Union. A Cyprus company is an EU company that pays corporate income tax, at 15% from tax year 2026, files its financial statements with its Annual Return and records its beneficial owners in a public register.", "detail": "What it offers is an EU base with a workable tax system and a managed process, not secrecy.", "topic": "setting-up", "country": null, "authority": null, "updated": "2026-10-10", "url": "https://manau.cy/knowledge/is-a-cyprus-company-offshore/", "see_also": "https://manau.cy/company-formation/" }, { "id": "corporate-tax-rate-cyprus", "question": "What is the corporate tax rate in Cyprus?", "answer": "Corporate income tax is 15% from tax year 2026.", "detail": "Provisional tax is paid during the year and the return is filed after it. The company's tax return and the provisional tax payments are prepared by our audit partner.", "topic": "setting-up", "country": null, "authority": "Tax Department", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/corporate-tax-rate-cyprus/", "see_also": "https://manau.cy/annual-compliance/" }, { "id": "what-is-substance", "question": "What does substance mean for a Cyprus company?", "answer": "Substance is the word banks, payment providers and tax authorities use for the question: is this company really run from Cyprus?", "detail": "A company that is managed and controlled from Cyprus, with an office where the business needs one, a Cyprus-resident director where that is required, its accounting records kept here and its own bank or EMI account, answers the question. We tell you what a given set-up needs before you commit to it, and we do not set up companies that are designed to have no substance.", "topic": "setting-up", "country": null, "authority": null, "updated": "2026-10-10", "url": "https://manau.cy/knowledge/what-is-substance/", "see_also": "https://manau.cy/banking-and-substance/" }, { "id": "what-does-it-cost", "question": "How much does a Cyprus company set-up cost with TH. Manau?", "answer": "Our prices are very competitive, and the partner advocate's incorporation work is included. You get your price in writing before anything starts.", "detail": "Government fees are paid at cost. Accounting, audit and tax returns are priced separately by our audit partner. Tell us what the company will do and where you are, and we reply with your price and a time to talk.", "topic": "setting-up", "country": null, "authority": null, "updated": "2026-10-10", "url": "https://manau.cy/knowledge/what-does-it-cost/", "see_also": "https://manau.cy/contact/" }, { "id": "what-does-manau-do", "question": "What does TH. Manau do?", "answer": "We set up and look after Cyprus companies: the incorporation with our partner advocate, the tax and VAT registrations, the bank application, the registered office through our licensed audit partner, and the yearly filings.", "detail": "TH. Manau is a company set-up and compliance firm. It is not a law firm and does not give legal advice. Prices are very competitive and agreed in writing before anything starts, and one person is your point of contact from the first call to the certificates, and every year after that.", "topic": "setting-up", "country": null, "authority": null, "updated": "2026-10-10", "url": "https://manau.cy/knowledge/what-does-manau-do/", "see_also": "https://manau.cy/how-we-work/" }, { "id": "cy-login", "question": "What is CY Login?", "answer": "The government's single sign-on account. Most online filings, including the Tax For All portal and the UBO Register, are reached through it.", "detail": "It comes first, immediately after incorporation; everything else runs through it. The company's CY Login is created once and used for years, so it is set up carefully and the credentials are kept securely.", "topic": "registrations", "country": null, "authority": "Government of Cyprus online services", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/cy-login/", "see_also": "https://manau.cy/registrations/" }, { "id": "ubo-register", "question": "What is the UBO Register?", "answer": "The Registrar's register of beneficial owners: the natural persons who ultimately own or control a Cyprus company.", "detail": "A new company registers its beneficial owners within 90 days of incorporation, reports changes when they happen, and confirms the position once a year, between 1 October and 31 December. A beneficial owner is recorded whoever the registered shareholder is.", "topic": "registrations", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/ubo-register/", "see_also": "https://manau.cy/registrations/" }, { "id": "ubo-confirmation-window", "question": "When is the UBO confirmation due?", "answer": "Every year between 1 October and 31 December, including for a company whose owners have not changed and a company that has not traded.", "detail": "Confirming is not the same as updating: an update is filed when the ownership changes, in addition to the yearly confirmation. Missing the window costs €100 on the first day and €50 for each further day, up to €5,000.", "topic": "every-year", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/ubo-confirmation-window/", "see_also": "https://manau.cy/insights/ubo-confirmation-2026/" }, { "id": "tax-for-all-and-tax-identification-code", "question": "What are Tax For All and the Tax Identification Code?", "answer": "Tax For All is the Tax Department's online portal; the Tax Identification Code is the company's tax number.", "detail": "A new company registers with the Tax Department within 60 days of incorporation, and in any case before the first invoice; the code is needed for the tax returns and for the VAT registration.", "topic": "registrations", "country": null, "authority": "Tax Department", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/tax-for-all-and-tax-identification-code/", "see_also": "https://manau.cy/registrations/" }, { "id": "vat-registration-threshold", "question": "When does a Cyprus company have to register for VAT?", "answer": "Registration becomes compulsory once taxable supplies in Cyprus exceed €15,600 in a twelve-month period, and it is available voluntarily before that.", "detail": "Services sold to VAT-registered businesses abroad are generally outside the scope of Cyprus VAT, but purchases from abroad on which the company accounts for VAT under the reverse charge count towards the threshold. We work through the numbers with you before deciding.", "topic": "registrations", "country": null, "authority": "Tax Department", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/vat-registration-threshold/", "see_also": "https://manau.cy/registrations/" }, { "id": "vies", "question": "What is VIES?", "answer": "The EU's VAT Information Exchange System. A VIES registration lets the company sell to VAT-registered businesses in other member states without charging Cyprus VAT, with a monthly statement of those sales.", "detail": "The registration comes before the first business-to-business sale into another member state.", "topic": "registrations", "country": null, "authority": "Tax Department", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/vies/", "see_also": "https://manau.cy/registrations/" }, { "id": "oss", "question": "What is OSS?", "answer": "The One Stop Shop: one quarterly return for VAT on sales to consumers across the EU, instead of a registration in each country.", "detail": "If goods ship from a warehouse in another member state, OSS applies from the first sale. An online shop may need both VIES and OSS.", "topic": "registrations", "country": null, "authority": "Tax Department", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/oss/", "see_also": "https://manau.cy/registrations/" }, { "id": "employer-registration", "question": "When does a company register as an employer?", "answer": "Before the first employee starts, including a founder who takes a salary.", "detail": "The company registers with the Social Insurance Services of the Ministry of Labour and Social Insurance and declares each employment through the Ergani system.", "topic": "registrations", "country": null, "authority": "Social Insurance Services", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/employer-registration/", "see_also": "https://manau.cy/registrations/" }, { "id": "what-is-an-emi", "question": "What is an electronic money institution (EMI)?", "answer": "A licensed payment provider that holds client money, issues IBANs and cards and makes transfers, without being a bank.", "detail": "Most Cyprus companies today start with an EMI, add a bank later if the business needs one, or run on both.", "topic": "banking", "country": null, "authority": null, "updated": "2026-10-10", "url": "https://manau.cy/knowledge/what-is-an-emi/", "see_also": "https://manau.cy/banking-and-substance/" }, { "id": "can-a-firm-open-my-bank-account", "question": "Can a firm open the bank account for me?", "answer": "No, and no firm can. The company is the account holder and you are the applicant and the signatory.", "detail": "Providers insist on meeting the people behind a company and on hearing the business described by them. What we do is make sure the file is complete, the meetings are booked and the questions are anticipated. You sign; the decision is the provider's.", "topic": "banking", "country": null, "authority": null, "updated": "2026-10-10", "url": "https://manau.cy/knowledge/can-a-firm-open-my-bank-account/", "see_also": "https://manau.cy/banking-and-substance/" }, { "id": "does-a-cyprus-company-need-a-cyprus-bank", "question": "Does a Cyprus company need a Cyprus bank account?", "answer": "Not necessarily. Many trading companies run on an EMI account.", "detail": "A Cyprus bank account strengthens the company's substance and is sometimes required by a counterparty; most Cyprus banks expect a Cyprus-resident director and physical presence. We set out the practical difference before you decide.", "topic": "banking", "country": null, "authority": null, "updated": "2026-10-10", "url": "https://manau.cy/knowledge/does-a-cyprus-company-need-a-cyprus-bank/", "see_also": "https://manau.cy/banking-and-substance/" }, { "id": "are-emi-balances-covered", "question": "Are EMI balances covered by the deposit guarantee?", "answer": "No. A bank deposit in the EU is covered by a deposit guarantee scheme up to €100,000 per depositor; an EMI balance is not.", "detail": "EMIs must keep client funds separate from their own and safeguard them. For larger balances, the choice of provider and the spread of funds matter.", "topic": "banking", "country": null, "authority": null, "updated": "2026-10-10", "url": "https://manau.cy/knowledge/are-emi-balances-covered/", "see_also": "https://manau.cy/banking-and-substance/" }, { "id": "registered-office", "question": "Does a Cyprus company need a registered office in Cyprus?", "answer": "Yes. Every Cyprus company has a registered office in Cyprus: the address where official notices are served and where the statutory registers are kept.", "detail": "Your own office if you have one; otherwise available through our licensed audit partner, an audit firm licensed by ICPAC.", "topic": "office-and-officers", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/registered-office/", "see_also": "https://manau.cy/registered-office-and-officers/" }, { "id": "company-secretary", "question": "What does a company secretary do?", "answer": "Keeps the statutory registers, prepares the minutes and the Annual Return and files changes with the Registrar.", "detail": "Every Cyprus company has a company secretary. A company with a Cyprus presence often has its own; otherwise the role is available through our licensed audit partner.", "topic": "office-and-officers", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/company-secretary/", "see_also": "https://manau.cy/registered-office-and-officers/" }, { "id": "cyprus-resident-director", "question": "Do I need a Cyprus-resident director?", "answer": "Not as a rule of company law, but often in practice. Most Cyprus banks expect one, and a company whose management and control is meant to be in Cyprus needs its decisions taken here.", "detail": "A private company needs at least one director, aged 18 or over, and a company secretary. The Registrar's rules on directors do not require them to live in Cyprus. For tax, where the board meets and decides matters more than where the directors live on paper; see how a company's tax residence is decided. Whether your company needs a resident director depends on how it will be run and banked; we set that out before you decide. The directors are people you choose. TH. Manau does not supply directors or shareholders for clients' companies.", "topic": "office-and-officers", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/cyprus-resident-director/", "see_also": "https://manau.cy/registered-office-and-officers/", "sources": [ { "title": "Registrar of Companies: directors and secretary", "url": "https://www.companies.gov.cy/en/business-entities/2-company/10-understanding/initial-and-relevant-obligations/directors-and-secretary" } ] }, { "id": "business-facilitation-unit-route", "question": "What is the Business Facilitation Unit route?", "answer": "The route for a founder who is moving to Cyprus with a real business and wants to employ people from outside the EU, including themselves. The company registers with the Business Facilitation Unit, now part of the Business Support Centre.", "detail": "The published requirements, as they stand in October 2026: an initial investment of at least €200,000, made within the six months before the application as a company bank deposit or a purchase of office premises or equipment; an office lease of at least 12 months, in premises separate from any home; a minimum gross salary of €2,500 a month for each highly paid employee from outside the EU; residence and employment permits for up to three years, renewable. Since 1 July 2026, applications are made only through CY Login. We prepare the company's registration with the unit and the permit applications; the advocate confirms the legal position where it is needed.", "topic": "relocation", "country": null, "authority": "Business Facilitation Unit", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/business-facilitation-unit-route/", "see_also": "https://manau.cy/insights/bfu-cyprus-2026/", "sources": [ { "title": "Business Support Centre: registration of companies with foreign interests", "url": "https://www.gov.cy/bsc/en/business-facilitation-unit-bfu/registration-of-companies-with-foreign-interests/" }, { "title": "Migration Department: legislation and policy", "url": "https://www.gov.cy/mip-md/en/documents/legislation-and-policy/" } ] }, { "id": "digital-nomad-visa", "question": "Who can apply for the Cyprus Digital Nomad Visa?", "answer": "Non-EU nationals who work remotely for employers or clients based outside Cyprus. No Cyprus company is needed.", "detail": "The published income requirement is €3,500 a month, net, from the remote work, and the applicant must have health insurance and a clean criminal record. You apply within three months of arriving. The permit is issued for one year and can be renewed for up to two more. Family members can join you but may not work, and the number of permits is capped at 500. The visa does not cover work for a Cyprus business; that needs a different route.", "topic": "relocation", "country": null, "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/digital-nomad-visa/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Migration Department: digital nomads and family members", "url": "https://www.gov.cy/mip-md/en/documents/digital-nomads-and-family-members/" } ] }, { "id": "yellow-slip", "question": "What is the yellow slip?", "answer": "The registration certificate (form MEU1) that EU, EEA and Swiss citizens receive when they register their residence with the Migration Department, formerly the Civil Registry and Migration Department.", "detail": "You apply within four months of arriving if you stay longer than three months, and show that you work or run a business here, or that you have enough money and full health insurance. No visa and no investment are involved. The department decides within a month, and the certificate has no expiry date; not applying can bring a fine of up to €2,500. Appointments are usually available two to three weeks after we request them.", "topic": "relocation", "country": null, "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/yellow-slip/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Migration Department: registration of EU citizens (MEU1)", "url": "https://www.gov.cy/mip-md/en/documents/e-u-e-e-a-citizens-and-family-members-2/e-u-e-e-a-citizens-family-member/registration-of-e-u-citizens-and-members-of-their-families-who-are-also-e-u-e-e-a-citizens-meu1/" }, { "title": "Migration Department: MEU1 supporting documents", "url": "https://www.gov.cy/app/uploads/sites/174/2025/12/MEU1_EN-SUPPORTING-DOCUMENTS.docx" } ] }, { "id": "cyprus-tax-residence", "question": "How do I become a Cyprus tax resident?", "answer": "By spending more than 183 days in Cyprus in a calendar year, or under the 60-day rule, which since 1 January 2026 no longer asks you to show that you are not tax resident anywhere else.", "detail": "The 60-day rule needs all four of these in the same year: at least 60 days in Cyprus; no more than 183 days in any other single country; a permanent home in Cyprus that you own or rent; and a business or a job in Cyprus, or a directorship of a Cyprus tax-resident company, held at some point in the year and not ended during it. Days are counted simply: the day you leave Cyprus counts as a day outside, the day you arrive as a day inside. Where your position needs advice, our audit partner or our partner advocate can give it.", "topic": "relocation", "country": null, "authority": "Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/cyprus-tax-residence/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Law 244(I)/2025 amending the Income Tax Law (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2025_1_244.pdf" }, { "title": "Income Tax Law 118(I)/2002, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html" } ] }, { "id": "non-dom-status", "question": "What is non-domiciled (non-dom) status?", "answer": "A Cyprus tax resident who is not domiciled in Cyprus pays no Special Defence Contribution on dividends and most interest, for up to 17 years, and since 2026 can extend that by paying €250,000 for each further five-year period.", "detail": "Not domiciled means a domicile of origin outside Cyprus, the one you were born with, and fewer than 17 of the last 20 years as a Cyprus tax resident. The extension introduced on 1 January 2026 is a payment of €250,000 for each five-year period, for up to two periods. It is applied for by 30 June of the first year of the period, cannot be reversed and is not refunded. Non-domiciled residents still pay the national health contribution (GESY) of 2.65% on dividends, interest and rent, up to €180,000 of income a year. From 1 January 2026, rental income is outside the Special Defence Contribution for everyone.", "topic": "relocation", "country": null, "authority": "Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/non-dom-status/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Special Defence Contribution Law 117(I)/2002, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html" }, { "title": "General Healthcare System Law 89(I)/2001, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2001_1_89/full.html" } ] }, { "id": "family-permits", "question": "Can my family join me in Cyprus?", "answer": "Yes. Under the Business Facilitation Unit route, directors and key personnel can bring their spouse and minor children through family reunification. Family members of EU citizens register their residence with you.", "detail": "Digital nomads can bring their spouse or partner and minor children too, but family members may not work. We prepare the family applications in the same file.", "topic": "relocation", "country": null, "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/family-permits/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Migration Department: family members of staff of companies of foreign interests", "url": "https://www.gov.cy/mip-md/en/documents/family-members-of-third-country-nationals-employed-at-companies-of-foreign-interests/" }, { "title": "Migration Department: digital nomads and family members", "url": "https://www.gov.cy/mip-md/en/documents/digital-nomads-and-family-members/" } ] }, { "id": "annual-return-he32", "question": "What is the Annual Return (HE32)?", "answer": "A yearly snapshot of the company's directors, secretary, shareholders, share capital and registered office, filed with the financial statements for the previous year.", "detail": "The first return is made up to the day after 18 months from incorporation, and each later one to the anniversary of that date; each is filed within 28 days of its date. A director or the company secretary signs it. A late Annual Return costs €50 on the first day and €1 for each further day, up to €150 per return, since the 2024 amendment of the Companies Law. A company that stops filing can be struck off.", "topic": "every-year", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/annual-return-he32/", "see_also": "https://manau.cy/annual-compliance/", "sources": [ { "title": "Registrar of Companies: when do I need to file an Annual Return", "url": "https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-running-a-company/5-guidance/filing-annual-returns-and-accounts/when-do-i-need-to-file-an-annual-return" }, { "title": "Registrar of Companies: late filing of the Annual Return", "url": "https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-running-a-company/5-guidance/filing-annual-returns-and-accounts/late-filing" } ] }, { "id": "annual-company-levy", "question": "Is there still an annual company levy in Cyprus?", "answer": "No. The annual company levy was abolished from 1 January 2024. Levies for the years up to 2023 are still owed if they were never paid.", "detail": "The Registrar has announced that, from December 2026, companies that have not paid the levy for any year from 2012 to 2023 go into the strike-off process. If you are taking over or reviving an older company, check this first. The yearly obligations that remain are the beneficial-owner confirmation, the Annual Return with the financial statements, and the tax and VAT filings.", "topic": "every-year", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/annual-company-levy/", "see_also": "https://manau.cy/annual-compliance/", "sources": [ { "title": "Law 25(I)/2024 (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2024_1_025.pdf" }, { "title": "Registrar of Companies: notice on unpaid annual levies", "url": "https://www.companies.gov.cy/en/knowledgebase/news/2399/?ctype=ar" } ] }, { "id": "dormant-company-filings", "question": "Does a dormant company have to file?", "answer": "Yes. Every registered company files an Annual Return with its financial statements and confirms its beneficial owners each year, whether or not it traded.", "detail": "A company that stops filing can be struck off the register.", "topic": "every-year", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/dormant-company-filings/", "see_also": "https://manau.cy/annual-compliance/" }, { "id": "accounts-and-audit", "question": "Does a Cyprus company need audited accounts?", "answer": "Every company keeps accounting records and prepares financial statements, which are audited and filed with the Annual Return.", "detail": "Prepared and audited by our audit partner, an audit firm licensed by ICPAC, which prices this work separately. We keep the dates in the same calendar as everything else.", "topic": "every-year", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/accounts-and-audit/", "see_also": "https://manau.cy/annual-compliance/" }, { "id": "apostille-in-cyprus", "question": "How do I get an apostille in Cyprus?", "answer": "Apostilles are issued only by the Ministry of Justice and Public Order, which has counters in Nicosia and Limassol.", "detail": "Public documents, such as a Registrar certificate or a civil-status certificate, go straight to the Ministry. Private documents, such as a power of attorney or a declaration, must first have the signature certified by a certifying officer or an advocate. The Ministry charges a fee for each apostille; we pay it for you at cost.", "topic": "documents", "country": null, "authority": "Ministry of Justice and Public Order", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/apostille-in-cyprus/", "see_also": "https://manau.cy/documents/" }, { "id": "apostille-for-a-foreign-document", "question": "Can a document issued abroad get an apostille in Cyprus?", "answer": "No. An apostille is issued by an authority of the country whose public body issued the document.", "detail": "A UK certificate is apostilled in the UK, a German one in Germany. We tell you which authority to use and what Cyprus will then accept.", "topic": "documents", "country": null, "authority": "Ministry of Justice and Public Order", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/apostille-for-a-foreign-document/", "see_also": "https://manau.cy/documents/" }, { "id": "certifying-officer", "question": "What is a certifying officer?", "answer": "A person appointed under Cyprus rules to certify signatures and true copies of documents.", "detail": "The Ministry of Justice accepts a private document for an apostille only after a certifying officer or an advocate has certified it. We are neither. We book the certification with the advocate or a certifying officer, bring the document, and take it on to the apostille or the translation from there.", "topic": "documents", "country": null, "authority": "Ministry of Justice and Public Order", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/certifying-officer/", "see_also": "https://manau.cy/documents/" }, { "id": "certified-translations", "question": "Who makes certified translations in Cyprus?", "answer": "Since July 2019, official translations in Cyprus are made only by sworn translators listed in the Register of Sworn Translators, kept by the Council of Sworn Translators.", "detail": "Translations are made from Greek, so a Cypriot certificate that will be translated is first obtained in its Greek version. Certification and apostille usually come before the translation, so that the translation covers the stamps as well. The translator's fee is added at cost.", "topic": "documents", "country": null, "authority": "Council of Sworn Translators", "updated": "2026-10-10", "url": "https://manau.cy/knowledge/certified-translations/", "see_also": "https://manau.cy/documents/" }, { "id": "consular-legalisation", "question": "What if the receiving country is not in the Hague Convention?", "answer": "Countries outside the Hague Convention do not accept apostilles. Documents for them go through diplomatic and consular legalisation instead.", "detail": "We check the destination country's current requirement before anything is stamped, because the order of steps is different and cannot be undone.", "topic": "documents", "country": null, "authority": null, "updated": "2026-10-10", "url": "https://manau.cy/knowledge/consular-legalisation/", "see_also": "https://manau.cy/documents/" }, { "id": "cyprus-company-tax-residence", "question": "When is a Cyprus company tax resident in Cyprus?", "answer": "From 2026, a company is tax resident in Cyprus if it is managed and controlled here. A company incorporated in Cyprus is also resident, unless a tax treaty gives it to another country.", "detail": "Management and control is not defined in the tax legislation. The Tax Department looks at who sits on the board, where board meetings are held and the main decisions are taken, where the accounts are approved, whether the board controls a bank account in Cyprus and where the company seal is used. So a Cyprus company whose real decisions are taken by a director living in another country can be claimed as resident by that country too. Where the board sits and decides is the first thing to plan, before the bank account and before the first contract.", "topic": "setting-up", "country": null, "authority": "Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/cyprus-company-tax-residence/", "see_also": "https://manau.cy/banking-and-substance/", "sources": [ { "title": "Law 244(I)/2025 amending the Income Tax Law (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2025_1_244.pdf" }, { "title": "Cyprus Tax Department: tax residency rules, submitted to the OECD", "url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/Cyprus-Tax-Residency.pdf" } ] }, { "id": "minimum-share-capital-cyprus", "question": "Is there a minimum share capital for a Cyprus company?", "answer": "No, not for a private company limited by shares, the usual form. It can have from one to 50 shareholders; only a public company offering shares has a minimum capital.", "detail": "The share capital is set in the Memorandum and Articles of Association, which our partner advocate drafts. A modest capital is common; a bank or a permit route can ask for more money in the company, which is a separate question from the share capital. The Business Facilitation Unit route, for example, asks for an investment of at least €200,000 into the company from the owner's account abroad.", "topic": "setting-up", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/minimum-share-capital-cyprus/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "Registrar of Companies: members and share capital", "url": "https://www.companies.gov.cy/en/business-entities/2-company/10-understanding/initial-and-relevant-obligations/members-and-share-capital" } ] }, { "id": "cyprus-income-tax-rates-2026", "question": "What are the personal income tax rates in Cyprus for 2026?", "answer": "From tax year 2026: nothing on the first €22,000 of taxable income, then 20% up to €32,000, 25% up to €42,000, 30% up to €72,000 and 35% above that.", "detail": "The 2026 reform raised the tax-free band and added deductions: an amount for each child, rent or mortgage interest on your main home, and energy upgrades or an electric car, each with income limits. Every Cyprus tax resident aged 25 to 70 now files a tax return, whatever their income. The return for 2026 is due by 31 July 2027.", "topic": "relocation", "country": null, "authority": "Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/cyprus-income-tax-rates-2026/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Tax Department: guide to the 2026 tax reform for resident individuals (Greek)", "url": "https://www.businessincyprus.gov.cy/wp-content/uploads/2026/01/Επεξηγηματικός-oδηγός-εφαρμογής-της-φορολογικής-μεταρρύθμισης-για-φυσικά-πρόσωπα-που-είναι-φορολογικοί-κάτοικοι-Κύπρου_0901.pdf" }, { "title": "Income Tax Law 118(I)/2002, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html" } ] }, { "id": "cyprus-dividend-tax-2026", "question": "How are dividends taxed in Cyprus from 2026?", "answer": "Cyprus tax residents who are not domiciled in Cyprus pay no Special Defence Contribution on dividends. Those who are domiciled pay 5% on dividends from 2026, or 17% on dividends paid out of profits made up to 2025 within six years.", "detail": "The rule that treated part of a company's kept profits as paid out (deemed dividend distribution) now covers only the profits of 2024 and 2025; profits from 2026 onwards are outside it. Everyone, domiciled or not, pays the national health contribution of 2.65% on dividends, up to €180,000 of income a year. The company itself pays corporate tax at 15% on its profits from 2026.", "topic": "relocation", "country": null, "authority": "Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/cyprus-dividend-tax-2026/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Special Defence Contribution Law 117(I)/2002, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html" }, { "title": "General Healthcare System Law 89(I)/2001, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2001_1_89/full.html" }, { "title": "Income Tax Law 118(I)/2002, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html" } ] }, { "id": "cyprus-50-percent-tax-exemption", "question": "Who qualifies for the 50% tax exemption on salaries over €55,000 in Cyprus?", "answer": "Someone whose first job in Cyprus starts on or after 1 January 2022, who was not resident in Cyprus for at least 15 years in a row before it, and who is paid more than €55,000 a year. Half the salary is then tax-free for up to 17 years.", "detail": "If you earn less, the 20% exemption can apply instead: 20% of the salary, up to €8,550 a year, for seven years, for a first job in Cyprus that starts by the end of 2027 after three years working abroad for an employer outside Cyprus. The two cannot be combined. A newer 25% exemption, up to €25,000 a year for seven years, is for former residents who come back to work or set up a business between 2025 and 2030, after seven tax years abroad, and earn more than €30,000 in their first twelve months.", "topic": "relocation", "country": null, "authority": "Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/cyprus-50-percent-tax-exemption/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Income Tax Law 118(I)/2002, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html" }, { "title": "Law 17(I)/2026 (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2026_1_017.pdf" } ] }, { "id": "foreign-pension-tax-cyprus", "question": "How is a foreign pension taxed in Cyprus?", "answer": "A Cyprus tax resident can choose to pay a flat 5% on foreign pension income above €5,000 a year instead of the normal rates. The choice is made year by year.", "detail": "From 1 January 2026, lump sums from approved pension funds in the UK, the US, Canada, Australia, South Africa, Switzerland and the EEA countries outside the EU are tax-free in Cyprus. Which country may tax a pension in the first place is set by the tax treaty with the country that pays it. The answers by country cover the UK, the Netherlands and Germany.", "topic": "relocation", "country": null, "authority": "Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/foreign-pension-tax-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Income Tax Law 118(I)/2002, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html" }, { "title": "Law 67(I)/2026 (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2026_1_067.pdf" } ] }, { "id": "cyprus-crypto-tax-2026", "question": "How are crypto gains taxed in Cyprus from 2026?", "answer": "Gains from disposing of crypto-assets are taxed at a flat 8%, under the 2026 tax reform.", "detail": "The flat rate replaces the normal income tax rates for these gains. Records of what you bought, when and for how much matter as much here as anywhere; keep them from the day you arrive. Gains made before you became tax resident in Cyprus belong to the country where you lived then; the answers by country cover what your home country expects when you leave.", "topic": "relocation", "country": null, "authority": "Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/cyprus-crypto-tax-2026/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Income Tax Law 118(I)/2002, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html" } ] }, { "id": "pink-slip-and-yellow-slip", "question": "What is the difference between the yellow slip and the pink slip?", "answer": "The yellow slip is the registration certificate (MEU1) for EU, EEA and Swiss citizens living in Cyprus. The pink slip is the everyday name for the visitor permit for people from outside the EU: a year at a time, with no right to work.", "detail": "For the visitor permit, the Migration Department's checklist asks for an income of at least €2,000 a month (€24,000 a year) for one person, paid into a Cyprus bank account, plus 20% for a spouse and 15% for each child, and full health insurance. A Category F permit is the permanent alternative for people living on their own income, also without the right to work: a secure income from abroad of at least €9,568 a year, plus €4,613 for each dependant. Since 1 September 2026, applications include medical tests done abroad.", "topic": "relocation", "country": null, "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/pink-slip-and-yellow-slip/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Migration Department: registration of EU citizens (MEU1)", "url": "https://www.gov.cy/mip-md/en/documents/e-u-e-e-a-citizens-and-family-members-2/e-u-e-e-a-citizens-family-member/registration-of-e-u-citizens-and-members-of-their-families-who-are-also-e-u-e-e-a-citizens-meu1/" }, { "title": "Migration Department: visitors and family members", "url": "https://www.gov.cy/mip-md/en/documents/visitors-and-family-members/" }, { "title": "Migration Department: supporting documents for a visitor permit", "url": "https://www.gov.cy/app/uploads/sites/174/2025/12/SUPPORTING-DOCUMENTS-VISITOR-PERMIT-1a.docx" }, { "title": "Migration Department: immigration permits (Category F)", "url": "https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits/" } ] }, { "id": "permanent-residence-by-investment", "question": "How much do I need to invest for permanent residence in Cyprus?", "answer": "At least €300,000 plus VAT, usually in a new home bought from a developer, under Regulation 6(2). You also show a secure income from abroad of at least €50,000 a year, plus €15,000 for a spouse and €10,000 for each child.", "detail": "The permit does not expire, but it lapses if you are away from Cyprus for two years. Buying property as a non-EU national also needs the Council of Ministers' permission under Cap. 109. Our partner advocate handles the purchase documents; we prepare the residence application.", "topic": "relocation", "country": null, "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/permanent-residence-by-investment/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Migration Department: immigration permits for investors", "url": "https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits-for-investors/" }, { "title": "Immovable Property (Restriction of Purchase by Aliens) Law, Cap. 109 (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_109/full.html" } ] }, { "id": "non-eu-buy-property-cyprus", "question": "Can a non-EU citizen buy property in Cyprus?", "answer": "Yes, with the Council of Ministers' permission under the Immovable Property (Restriction of Purchase by Aliens) Law, Cap. 109. Until it is granted, the sale contract gives no right to the property, and a registration made without it is void.", "detail": "A company controlled by non-EU owners counts as foreign too, and so does buying shares that would put a property-owning Cyprus company under foreign control. A lease of more than 33 years counts as a purchase. Further conditions apply to land beyond what a home or business premises needs, and in any case above two donums. EU and EEA citizens, and companies established there, are not affected.", "topic": "relocation", "country": null, "authority": "Council of Ministers", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/non-eu-buy-property-cyprus/", "see_also": "https://manau.cy/agreements/", "sources": [ { "title": "Immovable Property (Restriction of Purchase by Aliens) Law, Cap. 109 (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_109/full.html" } ] }, { "id": "stamped-lease-for-residence-application", "question": "Do I still need a stamped rental agreement for the yellow slip in 2026?", "answer": "Stamp duty was abolished from 1 January 2026, so a lease signed from then cannot be stamped in the old way. But the Migration Department's published checklists still ask for a stamped lease, so check what it accepts before your appointment.", "detail": "The MEU1 checklist asks for a title deed, or a lease 'duly stamped by the Superintendent of Stamping' with a utility bill; the Digital Nomad list asks for stamping above €5,000. We confirm the department's current practice for a lease signed from 2026 before the file goes in. A lease signed by at least one party by 31 December 2025 still falls under the old rules and should have been stamped.", "topic": "agreements", "country": null, "authority": "Migration Department and Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/stamped-lease-for-residence-application/", "see_also": "https://manau.cy/agreements/", "sources": [ { "title": "Migration Department: MEU1 supporting documents", "url": "https://www.gov.cy/app/uploads/sites/174/2025/12/MEU1_EN-SUPPORTING-DOCUMENTS.docx" }, { "title": "Law 239(I)/2025 repealing the Stamp Duty Laws (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2025_1_239.pdf" }, { "title": "Tax Department: presentation on the end of stamp duty (Greek, 2026)", "url": "https://www.gov.cy/media/sites/167/2026/03/2026-ΦορΜεταρρύθμιση-Νόμοι-ΠΒΕ-Εισπράξεως-Χαρτοσήμων.pdf" } ] }, { "id": "pay-rent-in-cash-cyprus", "question": "Can I pay rent in cash in Cyprus?", "answer": "No. Since 1 July 2026, rent may be paid only by bank transfer, card or another recognised electronic payment.", "detail": "The rule came in with the 2026 tax reform. Write the payment method into the rental agreement and keep the records: they are also your evidence of the tenancy.", "topic": "agreements", "country": null, "authority": "Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/pay-rent-in-cash-cyprus/", "see_also": "https://manau.cy/agreements/", "sources": [ { "title": "Law 243(I)/2025, electronic payment of rent (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2025_1_243.pdf" } ] }, { "id": "lawyer-for-tenancy-agreement", "question": "Do I need a lawyer to draft a tenancy agreement in Cyprus?", "answer": "Not by law. The Advocates Law reserves to advocates the documents that form a company, among other things, but not ordinary leases. Most people still have a lease drafted or reviewed by an advocate, because it is what they rely on if anything goes wrong.", "detail": "Our partner advocate drafts or reviews the agreements we coordinate, and explains the terms to you. We make sure the signed agreement has what the authority, bank or utility company that receives it will look for.", "topic": "agreements", "country": null, "authority": null, "updated": "2026-10-12", "url": "https://manau.cy/knowledge/lawyer-for-tenancy-agreement/", "see_also": "https://manau.cy/agreements/", "sources": [ { "title": "Advocates Law, Cap. 2 (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_2/full.html" } ] }, { "id": "rent-control-law-cyprus", "question": "Does the Rent Control Law apply to my rental in Cyprus?", "answer": "Only to homes and shops in declared controlled areas that were completed by 31 December 1999. It does not cover furnished lets of under six months or holiday lets.", "detail": "Most newer flats and houses fall outside it, so the rental agreement itself sets the terms. The Rent Control Law's definition of a protected tenant also excludes non-citizens, apart from spouses of citizens. A lease of more than 15 years creates a right in the property only if it is registered at the Land Registry.", "topic": "agreements", "country": null, "authority": null, "updated": "2026-10-12", "url": "https://manau.cy/knowledge/rent-control-law-cyprus/", "see_also": "https://manau.cy/agreements/", "sources": [ { "title": "Rent Control Law 23/1983 (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/1983_1_23/full.html" }, { "title": "Immovable Property (Tenure, Registration and Valuation) Law, Cap. 224 (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_224/full.html" } ] }, { "id": "stamp-duty-abolished-cyprus", "question": "Is stamp duty still payable on contracts in Cyprus?", "answer": "No. Stamp duty was abolished from 1 January 2026, so rental agreements and other contracts signed from that date are no longer stamped.", "detail": "The Stamp Duty Laws of 1963 to 2024 were repealed by Law 239(I)/2025 with effect from 1 January 2026. The Tax Department has said that documents signed by at least one party by 31 December 2025 remain subject to stamp duty. If you are relying on an older lease or contract that was never stamped, ask before you use it in an application.", "topic": "agreements", "country": null, "authority": "Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/knowledge/stamp-duty-abolished-cyprus/", "see_also": "https://manau.cy/agreements/", "sources": [ { "title": "Law 239(I)/2025 repealing the Stamp Duty Laws (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2025_1_239.pdf" }, { "title": "Tax Department: presentation on the end of stamp duty (Greek, 2026)", "url": "https://www.gov.cy/media/sites/167/2026/03/2026-ΦορΜεταρρύθμιση-Νόμοι-ΠΒΕ-Εισπράξεως-Χαρτοσήμων.pdf" } ] }, { "id": "do-i-need-a-tin-before-vat", "question": "Do I need a Tax Identification Code before registering for VAT in Cyprus?", "answer": "Yes. The Tax Department registers the company in the Tax Register first and issues its Tax Identification Code; the VAT application is accepted only after that, or with the reference number of a pending online application written on it.", "detail": "A company registers in the Tax Register within 60 days of incorporation. The request is made online through Tax For All, and since 1 July 2026 a company registered with the Registrar makes it logged in through CY Login. The Tax Department asks for the Registrar's certificates of incorporation, registered office, directors and secretary, and shareholders, and the identity document of the officer who submits the request. The VAT application is a separate form, T.D. 1101. The Tax Department's page says it is filed on paper at the district tax office, with the Registrar's certificates and evidence of the taxable activity, such as invoices, agreements or correspondence. If the Tax For All request is still pending, the form carries its REG reference number instead of the code. We prepare both registrations in that order and keep the Tax For All credentials with the company's other records.", "topic": "registrations", "country": null, "authority": "Tax Department", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/do-i-need-a-tin-before-vat/", "see_also": "https://manau.cy/registrations/", "sources": [ { "title": "Tax Department: registration of businesses in the Tax Register (Greek)", "url": "https://www.gov.cy/mof-tax/documents/eggrafi-akyrosi-apo-to-ethniko-forologiko-mitroo-ekdosi-arithmoy-forologikis-taytotitas-aft-afm/eggrafi-sto-ethniko-forologiko-mitroo-ekdosi-arithmoy-forologikis-taytotitas-aft-afm-epicheiriseis/" }, { "title": "Tax Department: procedure for registration in the VAT Register (Greek)", "url": "https://www.gov.cy/mof-tax/documents/eggrafi-akyrosi-f-p-a/eggrafes-mitrooy-f-p-a/diadikasia-eggrafis-sto-mitroo-f-p-a/" }, { "title": "Business in Cyprus (Point of Single Contact): registering for income tax and VAT", "url": "https://www.businessincyprus.gov.cy/business-sectors/registering-for-income-tax-and-value-added-tax/" } ] }, { "id": "apostille-within-the-eu", "question": "Do I need an apostille to use a Cyprus public document in another EU country?", "answer": "Not for documents covered by Regulation (EU) 2016/1191, such as birth, marriage, death, residence and clean-criminal-record certificates: other member states accept them without an apostille since 16 February 2019. Company documents are not covered, so a Registrar certificate for use in the EU still gets an apostille.", "detail": "The Regulation covers public documents whose main purpose is to establish birth, being alive, death, name, marriage, divorce, registered partnership, parenthood, adoption, domicile or residence, nationality, or the absence of a criminal record, plus documents needed to vote or stand in European or municipal elections. Those documents, and certified copies of them, are exempt from legalisation and from the apostille. The person entitled to the document can ask the issuing authority for a multilingual standard form to attach to it; the form is a translation aid and has no value of its own. Documents about a company's existence, officers or representation are outside the Regulation, which only asked the Commission to review whether to add them. For those, the apostille from the Ministry of Justice and Public Order still applies, and the receiving authority may still want a certified translation. The Regulation also does not decide whether the receiving country accepts what the document says; that stays with that country's own rules. We check what the receiving authority wants before anything is stamped, because the order of stamp and translation cannot be undone.", "topic": "documents", "country": null, "authority": "European Union", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/apostille-within-the-eu/", "see_also": "https://manau.cy/documents/", "sources": [ { "title": "Regulation (EU) 2016/1191 on public documents (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32016R1191" }, { "title": "European e-Justice Portal: public documents", "url": "https://e-justice.europa.eu/561/EN/public_documents" }, { "title": "Ministry of Justice and Public Order: apostille", "url": "https://www.mjpo.gov.cy/mjpo/mjpo.nsf/sectorjust04_en/sectorjust04_en" } ] }, { "id": "apostille-power-of-attorney", "question": "Can a power of attorney be apostilled in Cyprus?", "answer": "Yes, once a certifying officer has certified the signature on it: a power of attorney is a private document, so the apostille from the Ministry of Justice and Public Order certifies the officer's signature, not the content. The receiving country decides what it accepts.", "detail": "The Ministry's page sets out the route for a private document to be used abroad: a certifying officer, appointed by the Minister of Interior under the Certifying Officers Law of 2012, certifies your signature; the District Administration certifies the certifying officer's signature; and the Ministry then adds the apostille. The Ministry charges a small fee for each apostille, paid in revenue stamps; we pay it at cost. The same route applies to wills and agreements. The apostille says nothing about what the document does. Whether the receiving country accepts the power of attorney, and in what wording and language, is for that country to decide, so we confirm what it expects first. A document in a foreign language goes with a translation or an affidavit describing it. Our partner advocate can prepare the power of attorney. We book the certification, take the document through the stamps and on to a sworn translator if one is needed.", "topic": "documents", "country": null, "authority": "Ministry of Justice and Public Order", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/apostille-power-of-attorney/", "see_also": "https://manau.cy/documents/", "sources": [ { "title": "Ministry of Justice and Public Order: apostille", "url": "https://www.mjpo.gov.cy/mjpo/mjpo.nsf/sectorjust04_en/sectorjust04_en" }, { "title": "Certifying Officers Law 165(I)/2012, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2012_1_165/full.html" } ] }, { "id": "open-cyprus-bank-account-remotely", "question": "Can I open a Cyprus company bank account without visiting Cyprus?", "answer": "It depends on the bank. Cyprus anti-money-laundering rules allow identity to be verified remotely, but each bank sets its own policy and some still ask to meet at least one director or owner; electronic money institutions usually onboard fully online.", "detail": "The Prevention and Suppression of Money Laundering Law of 2007 lets a bank verify a customer's identity with electronic identification under the EU eIDAS rules, or with any other secure remote or electronic process that a Cyprus authority regulates, recognises, approves or accepts. The Central Bank's 2025 directive says the same: innovative technology may be used to verify identity, especially for remote customers, under risk controls. So the rules are not the obstacle; the bank's own policy is. A bank must refuse the account if it cannot complete its checks, and its decisions have to be reasoned. We ask the chosen bank what it needs before you book a flight, and we plan any meeting around a trip you are making anyway. An electronic money institution is the quicker route for a company that needs an IBAN now; a bank account can follow once the business has a track record.", "topic": "banking", "country": null, "authority": "Central Bank of Cyprus", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/open-cyprus-bank-account-remotely/", "see_also": "https://manau.cy/banking-and-substance/", "sources": [ { "title": "Prevention and Suppression of Money Laundering and Terrorist Financing Law 188(I)/2007, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2007_1_188/full.html" }, { "title": "Central Bank of Cyprus: questions and answers on the 2025 AML directive (Greek)", "url": "https://www.centralbank.cy/images/media/redirectfile/AML/New-Directive-2025/Questions-and-Answers-New-AML-CFT-Directive-2025.pdf" } ] }, { "id": "documents-for-a-company-bank-account", "question": "What documents does a Cyprus bank ask for to open a company account?", "answer": "The company's certificates from the Registrar and its founding documents, identity and proof of address for every director, signatory and beneficial owner, a description of the business with evidence of it, and, where the risk is higher, proof of where the money comes from.", "detail": "The Prevention and Suppression of Money Laundering Law of 2007 requires a bank to identify and verify the customer, identify the beneficial owners and understand the ownership and control of the company, understand the purpose and intended nature of the relationship, and monitor the account afterwards, including the origin of funds where needed. A beneficial owner is a natural person who ultimately owns or controls the company; a holding of more than 25% counts as an indication of ownership, and control by other means counts too. In practice that means the certificates of incorporation, registered office, directors and secretary and shareholders from the Registrar, the Memorandum and Articles of Association, passports and proof of address for the people involved, the business plan or the first contracts and invoices, and statements showing where the money comes from. The Central Bank's directive accepts an electronic utility bill as proof of address and lets the bank ask for financial statements or other financial information to understand the business. Anyone who acts for the company at the bank has to show that the company authorised them. We assemble the file, check it against the bank's own list and sit with you through the questions.", "topic": "banking", "country": null, "authority": "Central Bank of Cyprus", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/documents-for-a-company-bank-account/", "see_also": "https://manau.cy/banking-and-substance/", "sources": [ { "title": "Prevention and Suppression of Money Laundering and Terrorist Financing Law 188(I)/2007, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2007_1_188/full.html" }, { "title": "Central Bank of Cyprus: questions and answers on the 2025 AML directive (Greek)", "url": "https://www.centralbank.cy/images/media/redirectfile/AML/New-Directive-2025/Questions-and-Answers-New-AML-CFT-Directive-2025.pdf" } ] }, { "id": "how-long-does-a-bfu-permit-take", "question": "How long does a BFU residence and employment permit take?", "answer": "Two published timeframes apply: the Business Support Centre registers an eligible company in the Register of Companies with Foreign Interests within ten business days of a complete application, and the Migration Department's policy sets the examination time for the residence and employment permit at one month.", "detail": "The clock starts only when the file is complete. The €200,000 investment has to be in the company's account at a credit institution licensed by the Central Bank, not an electronic money institution, or spent on an office or equipment in the company's name, and made within the six months before the application. The application is made online through the company's own CY Login profile, and the registration is confirmed by email. The permit application follows the registration. The employee needs a gross salary of at least €2,500 a month, relevant qualifications or two years' experience, and an employment contract of at least two years. The elapsed time in practice is longer than the two official periods together, because the bank account, the investment, the office lease and the certified documents come first. We run these in parallel and tell you a realistic date before you commit.", "topic": "relocation", "country": null, "authority": "Business Support Centre and Migration Department", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/how-long-does-a-bfu-permit-take/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Business Support Centre: registration of companies with foreign interests", "url": "https://www.gov.cy/bsc/en/business-facilitation-unit-bfu/registration-of-companies-with-foreign-interests/" }, { "title": "Migration Department: legislation and policy", "url": "https://www.gov.cy/mip-md/en/documents/legislation-and-policy/" } ] }, { "id": "first-annual-return-due", "question": "When is a Cyprus company's first Annual Return (HE32) due?", "answer": "The first Annual Return is drawn up to the day after 18 months from incorporation and filed with the Registrar within 28 days of that date. After that, a return is drawn up every year on the anniversary of that date and filed within the same 28 days.", "detail": "Under the Companies Law, Cap. 113 the return is made up to the company's reference date: the day after the first 18 months, then each anniversary. A company can move its reference date by up to three months, but not beyond the end of the calendar year, by notifying the Registrar before the date arrives, and no two returns can carry dates in the same calendar year. The return is filed online with the financial statements for the previous year, certified by a director and the company secretary, so the first audit has to be ready in time. A late return costs €50 on the first day and €1 for each further day, up to €150 per return, since the Companies Law was amended in 2024. Not filing at all is an offence and can lead to the company being struck off.", "topic": "every-year", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/first-annual-return-due/", "see_also": "https://manau.cy/annual-compliance/", "sources": [ { "title": "Registrar of Companies: when do I need to file an Annual Return", "url": "https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-running-a-company/5-guidance/filing-annual-returns-and-accounts/when-do-i-need-to-file-an-annual-return" }, { "title": "Registrar of Companies: late filing of the Annual Return", "url": "https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-running-a-company/5-guidance/filing-annual-returns-and-accounts/late-filing" }, { "title": "Registrar of Companies: how do I file an Annual Return", "url": "https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-running-a-company/5-guidance/filing-annual-returns-and-accounts/how-do-i-file-an-annual-return" }, { "title": "Companies Law, Cap. 113, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_113/full.html" } ] }, { "id": "property-transfer-fees-cyprus", "question": "How much are property transfer fees in Cyprus?", "answer": "The Land Registry charges 3% on the first €85,000 of the price or market value, 5% on the part between €85,000 and €170,000 and 8% on the rest, then halves the result. Nothing is charged where VAT was paid on the same purchase.", "detail": "The scale sits in the Department of Lands and Surveys (Fees and Charges) Law, Cap. 219, and the fee is paid by the buyer at the transfer. The 50% reduction applies to every transfer charged on that scale, except a property bought at a lender's forced sale of mortgaged property. Where VAT was charged on the sale, no transfer fee is due on it; the Director can still charge on the difference if the declared price is below market value. Transfers from parents to children, and gifts between spouses and relatives up to the third degree, follow separate rules. The Land Registry's online calculator gives the figure for a specific price, entered without VAT. Our partner advocate handles the transfer; we keep the dates and the fee in the same plan as your residence application.", "topic": "agreements", "country": null, "authority": "Department of Lands and Surveys", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/property-transfer-fees-cyprus/", "see_also": "https://manau.cy/agreements/", "sources": [ { "title": "Department of Lands and Surveys (Fees and Charges) Law, Cap. 219, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_219/full.html" }, { "title": "Department of Lands and Surveys: fees and charges (PDF)", "url": "https://portal.dls.moi.gov.cy/wp-content/uploads/2022/07/Rights-and-Fees_EN.pdf" }, { "title": "Department of Lands and Surveys: transfer fee calculator", "url": "https://portal.dls.moi.gov.cy/en/alles-ypiresies/ergaleia/ypologismos-telon-metavivasis/" } ] }, { "id": "buy-property-in-cyprus-from-abroad", "question": "Do I need to be in Cyprus to buy or sell property?", "answer": "No: a buyer or seller abroad usually acts through a power of attorney, with the signature certified at an embassy abroad or by a certifying officer in Cyprus, as the Land Registry's own guidance suggests. A non-EU buyer also needs the Council of Ministers' permission before the transfer.", "detail": "The Land Registry does not supply a power of attorney; its guidance is to have one drafted by a lawyer and the signature certified at the embassy in the owner's country or by a certifying officer in Cyprus. The Land Registry then deals with the owner or with the agent named in it. Our partner advocate prepares it, and we handle the certification and the apostille where the document is signed abroad. The sale contract is deposited at the district Land Registry office within six months of signing, under the Sale of Immovable Property (Specific Performance) Law of 2011. A non-EU buyer, or a company controlled by non-EU owners, applies for the Council of Ministers' permission under the Immovable Property (Restriction of Purchase by Aliens) Law, Cap. 109; until it is granted the contract gives no right to the property. Transfer fees are paid at the transfer. We keep the purchase, the permission and any residence application on one timeline.", "topic": "agreements", "country": null, "authority": "Department of Lands and Surveys", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/buy-property-in-cyprus-from-abroad/", "see_also": "https://manau.cy/agreements/", "sources": [ { "title": "Department of Lands and Surveys: frequently asked questions", "url": "https://portal.dls.moi.gov.cy/en/synitheis-erotiseis/" }, { "title": "Sale of Immovable Property (Specific Performance) Law 81(I)/2011, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2011_1_81/full.html" }, { "title": "Immovable Property (Restriction of Purchase by Aliens) Law, Cap. 109 (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_109/full.html" } ] }, { "id": "cyprus-vat-rate", "question": "What is the standard VAT rate in Cyprus?", "answer": "19% on most goods and services, with reduced rates of 9%, 5% and 3% for listed items and a zero rate for exports and some other supplies. The 3% rate is the newest, in force since 21 July 2023.", "detail": "The Tax Department's current list: 9% for restaurant and catering services, hotel accommodation, passenger transport by taxi and bus, and care homes; 5% for most food and non-alcoholic drinks, water, medicines and vaccines, children's car seats, hairdressing, admission to shows and sports events, home renovation under conditions, and the purchase or construction of a main home with the Commissioner's approval; 3% for books, newspapers and periodicals, including electronic ones, mobility and hearing aids for people with disabilities, street cleaning and waste services not provided by local authorities, and sewage services. The zero rate covers exports, the supply, repair and hire of sea-going ships and airline aircraft, and services for the direct needs of those ships. Exempt supplies, such as most financial, insurance, medical and educational services, carry no VAT. Our audit partner can advise on which rate applies to your sales.", "topic": "registrations", "country": null, "authority": "Tax Department", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/cyprus-vat-rate/", "see_also": "https://manau.cy/registrations/", "sources": [ { "title": "Tax Department: VAT rates (Greek)", "url": "https://www.gov.cy/mof-tax/documents/syntelestes-f-p-a/" }, { "title": "Law 75(I)/2023 amending the Value Added Tax Law, the 3% rate (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2023_1_075.pdf" }, { "title": "Tax Department: VAT rates and history (English)", "url": "https://www.mof.gov.cy/mof/TAX/taxdep.nsf/All/6F2D9F654287FF02C2258251002C8130" } ] }, { "id": "how-many-directors-cyprus-company", "question": "How many directors does a Cyprus private company need?", "answer": "At least one director, aged 18 or over, and one company secretary; a public company needs at least two directors. The sole director cannot also be the secretary, except in a private company with a single member.", "detail": "The rule is in the Companies Law, Cap. 113, sections 170 and 171, and the Registrar's guidance adds the age of 18 for both roles. Nothing in those rules requires a director to live in Cyprus; whether you need a Cyprus-resident director is a separate, practical question about banks and tax residence. A body corporate can hold either role, with one limit: a company cannot have as secretary a body whose sole director is the company's own sole director, or the reverse. The limit does not apply to a single-member private company. The directors are people you choose and appoint. We do not supply directors or shareholders; the company secretary and the registered office are available through our licensed audit partner.", "topic": "setting-up", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/how-many-directors-cyprus-company/", "see_also": "https://manau.cy/registered-office-and-officers/", "sources": [ { "title": "Registrar of Companies: directors and secretary", "url": "https://www.companies.gov.cy/en/business-entities/2-company/10-understanding/initial-and-relevant-obligations/directors-and-secretary" }, { "title": "Companies Law, Cap. 113, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_113/full.html" } ] }, { "id": "single-member-cyprus-company", "question": "Can one person own and run a Cyprus company?", "answer": "Yes. A private company can be formed by one person, who can be its only shareholder and its only director, and in that case also its secretary; the Registrar's upper limit for a private company is 50 members.", "detail": "The Companies Law, Cap. 113 allows one or more persons to form a private company. In a private company with a single member, the sole director may also act as secretary; in any other company the sole director cannot. One formality follows: contracts between the single member and the company are recorded in minutes or set out in writing, unless they are ordinary transactions in the normal course of business. A bank or a permit route may still prefer a second person in the company, which is a practical point, not a requirement of company law. We set it out before you decide.", "topic": "setting-up", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/single-member-cyprus-company/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "Companies Law, Cap. 113, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_113/full.html" }, { "title": "Registrar of Companies: members and share capital", "url": "https://www.companies.gov.cy/en/business-entities/2-company/10-understanding/initial-and-relevant-obligations/members-and-share-capital" }, { "title": "Registrar of Companies: directors and secretary", "url": "https://www.companies.gov.cy/en/business-entities/2-company/10-understanding/initial-and-relevant-obligations/directors-and-secretary" } ] }, { "id": "can-a-foreigner-own-a-cyprus-company", "question": "Can a non-EU citizen own 100% of a Cyprus company?", "answer": "Yes. The Companies Law, Cap. 113 lets any one or more persons form a private company and sets no nationality or residence condition for shareholders, and the Registrar's guidance has none either; living and working in Cyprus is a separate question, decided by the residence rules.", "detail": "Companies whose shares are mostly held by non-EU nationals are common enough to have their own route: the Business Support Centre registers them as companies with foreign interests, which lets the company employ non-EU staff, including its owner, under the Migration Department's policy. Ownership from abroad has two practical consequences. The beneficial owners go in the UBO Register whoever the shareholder is, and a company controlled by non-EU owners needs the Council of Ministers' permission before it buys property in Cyprus. Our partner advocate prepares the incorporation; the identity checks on the owners are completed remotely.", "topic": "setting-up", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/can-a-foreigner-own-a-cyprus-company/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "Companies Law, Cap. 113, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_113/full.html" }, { "title": "Registrar of Companies: members and share capital", "url": "https://www.companies.gov.cy/en/business-entities/2-company/10-understanding/initial-and-relevant-obligations/members-and-share-capital" }, { "title": "Business Support Centre: registration of companies with foreign interests", "url": "https://www.gov.cy/bsc/en/business-facilitation-unit-bfu/registration-of-companies-with-foreign-interests/" }, { "title": "Immovable Property (Restriction of Purchase by Aliens) Law, Cap. 109 (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_109/full.html" } ] }, { "id": "is-cyprus-in-schengen", "question": "Is Cyprus in the Schengen area?", "answer": "Not yet, as at 15 October 2026: Cyprus is an EU member that takes part in Schengen cooperation, but the Council has not lifted the checks at its internal borders. So Cyprus runs its own border checks and visas, and days spent in Cyprus do not count as Schengen days.", "detail": "The European Commission's Schengen page puts it this way: Cyprus participates in the Schengen cooperation, internal border controls have not yet been abolished by the Council, and the integration process is underway. The Council's page says the same: controls at the internal borders with Cyprus have not yet been lifted. The Commission's 2026 State of Schengen report, of 18 May 2026, records a monitoring visit to Cyprus in December 2025 and substantial progress during 2025, and lists completing Cyprus's accession as an EU-level priority for 2026 to 2027. The final decision needs the unanimous approval of the current Schengen members, and it had not been taken at the date of this answer. For you this means: a Cyprus residence permit is not a Schengen permit, and whether you need a visa for a Schengen country depends on your nationality; time in Cyprus does not use up the 90 days in 180 that apply in the Schengen area; and Cyprus accepts a valid multiple-entry Schengen visa for a short stay.", "topic": "relocation", "country": null, "authority": "European Commission and Council of the European Union", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/is-cyprus-in-schengen/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "European Commission: the Schengen area", "url": "https://home-affairs.ec.europa.eu/policies/schengen/schengen-area_en" }, { "title": "Council of the European Union: the Schengen area", "url": "https://www.consilium.europa.eu/en/policies/schengen-area/" }, { "title": "European Commission: 2026 State of Schengen report, COM(2026) 150 of 18 May 2026 (PDF)", "url": "https://home-affairs.ec.europa.eu/document/download/0cfbbb5e-0e62-43b6-9b36-ab22bb55a7ce_en?filename=2026%20State%20of%20Schengen%20Report_0.pdf" }, { "title": "Decision No 565/2014/EU on recognising Schengen visas (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32014D0565" } ] }, { "id": "certificate-of-good-standing-cyprus", "question": "What is a certificate of good standing (incumbency) for a Cyprus company?", "answer": "A certificate from the Registrar of Companies showing the company's position on the register at the date of issue. There is no Registrar certificate called incumbency; what a bank or counterparty means by it is usually the set: good standing, directors and secretary, shareholders and registered office.", "detail": "The Registrar issues certificates of registered office address, directors and secretary, shareholders or members, share capital, good standing, no charges and strike-off, plus certified copies of the certificate of incorporation and of the Memorandum and Articles of Association. Each reflects what has been filed with the register up to the date of issue, and a certificate for a past date or period can also be requested. The fee is €20 per certificate or certified copy, with a further €20 for the accelerated procedure. Most are ordered online through the Registrar's e-filing system and carry a code that can be verified online for 90 days; a signed and sealed paper version is collected from the Registrar's certified copies section when the receiving party wants one. For use abroad, the paper certificate then goes to the Ministry of Justice and Public Order for an apostille, and to a sworn translator if the receiving country needs one. We order, collect, apostille and translate the set and keep copies in the company's file.", "topic": "documents", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/certificate-of-good-standing-cyprus/", "see_also": "https://manau.cy/documents/", "sources": [ { "title": "Registrar of Companies: certified copies and certificates, overview", "url": "https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-running-a-company/5-guidance/obtaining-certified-copies-certificates/overview" }, { "title": "Registrar of Companies: obtaining certified copies and certificates online", "url": "https://www.companies.gov.cy/en/business-entities/2-company/5-lifecycle/1-running-a-company/5-guidance/obtaining-certified-copies-certificates/obtaining-certified-copies-certificates-online" }, { "title": "Registrar of Companies: form and fees for certified copies and certificates", "url": "https://www.companies.gov.cy/en/knowledgebase/forms-fees/companies-forms-and-fees/form-for-obtaining-certified-copies-certificates/form-for-obtaining-certified-copies" } ] }, { "id": "company-seal-cyprus", "question": "Does a Cyprus company need a company seal?", "answer": "No. Since a 2009 amendment of the Companies Law, Cap. 113, a document signed for the company by a person with its authority has the same effect as if it carried the common seal; a company may still keep a seal and use it as its Articles provide.", "detail": "Section 35 of the Companies Law, Cap. 113 says a document signed on behalf of a company, in Cyprus or elsewhere, by a person acting under its express or implied authority has the effect it would have under the common seal. Section 33 says the same for contracts: in writing, with or without the seal. The definition of a common seal now includes one that leaves no embossed impression. If the company chooses to use a seal, the Articles set how it is used. Our partner advocate drafts the Articles so that the seal is optional, and a counterparty abroad who asks for a sealed document can be given one. The Tax Department also lists where the company seal is used among the signs of where a company is managed and controlled, which matters for tax residence.", "topic": "setting-up", "country": null, "authority": "Registrar of Companies", "updated": "2026-10-15", "url": "https://manau.cy/knowledge/company-seal-cyprus/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "Companies Law, Cap. 113, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_113/full.html" } ] }, { "id": "uk/move-to-cyprus-after-brexit", "question": "Can a British citizen still move to Cyprus after Brexit?", "answer": "Yes, as a non-EU national. Unless you were living in Cyprus legally before 1 January 2021, you need a residence permit for any stay longer than 90 days in any 180.", "detail": "UK citizens who were living in Cyprus legally before 1 January 2021 keep their rights under the Withdrawal Agreement. Everyone arriving since then is treated like a national of any other country outside the EU, and applies for temporary residence before the 90 days run out. Which permit depends on what you will do here. Working remotely for employers or clients outside Cyprus: the Digital Nomad Visa, with a net income of at least €3,500 a month. Working for your own Cyprus company: a residence and employment permit through a company of foreign interests, with a gross salary of at least €2,500 a month. Living on your own income without working: a visitor permit, with at least €2,000 a month paid into a Cyprus bank account. Investing at least €300,000, with a yearly income of at least €50,000: permanent residence. Permits are issued by the Migration Department, which took over this work from the Civil Registry and Migration Department in 2024. We prepare and submit the application, and your family's applications in the same file.", "topic": "uk", "country": "uk", "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/move-to-cyprus-after-brexit/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "GOV.UK: Living in Cyprus", "url": "https://www.gov.uk/guidance/living-in-cyprus" }, { "title": "Migration Department: digital nomads and family members", "url": "https://www.gov.cy/mip-md/en/documents/digital-nomads-and-family-members/" }, { "title": "Migration Department: legislation and policy", "url": "https://www.gov.cy/mip-md/en/documents/legislation-and-policy/" }, { "title": "Migration Department: visitors and family members", "url": "https://www.gov.cy/mip-md/en/documents/visitors-and-family-members/" }, { "title": "Migration Department: immigration permits for investors", "url": "https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits-for-investors/" } ] }, { "id": "uk/how-long-can-uk-citizens-stay-in-cyprus", "question": "How long can a UK citizen stay in Cyprus without a visa?", "answer": "Up to 90 days in any 180-day period, as a visitor. Cyprus is not in the Schengen area, so days in Cyprus are counted separately from days in Schengen countries.", "detail": "The count rolls: on any day, look back 180 days and add up the days you spent in Cyprus. GOV.UK notes that days spent in the north of the island count too. A visit does not allow work. To stay longer, or to work, you apply for a residence permit before the 90 days are used up. The EU's ETIAS travel authorisation will apply to Cyprus too once it starts; the European Commission expects that in the last quarter of 2026, and it is not running yet.", "topic": "uk", "country": "uk", "authority": "Ministry of Foreign Affairs", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/how-long-can-uk-citizens-stay-in-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "GOV.UK: Cyprus travel advice, entry requirements", "url": "https://www.gov.uk/foreign-travel-advice/cyprus/entry-requirements" }, { "title": "Gov.cy: visas", "url": "https://www.gov.cy/en/information/visas/" }, { "title": "European Commission: EES and ETIAS, what travellers need to know (April 2026)", "url": "https://home-affairs.ec.europa.eu/news/main-differences-between-ees-and-etias-what-travellers-need-know-2026-04-28_en" } ] }, { "id": "uk/pink-slip-income-requirement", "question": "How much income do I need for a Cyprus pink slip as a British retiree?", "answer": "At least €2,000 a month (€24,000 a year) for one person, paid into a Cyprus bank account, plus 20% for a spouse and 15% for each child. The visitor permit, the pink slip, does not allow you to work.", "detail": "The visitor permit is for people who will live in Cyprus on their own money: a pension, savings or investments. It is issued for a year at a time and renewed, and the Migration Department says a decision usually comes within four months. The application includes health insurance, which the department asks to be a full 'Plan A' policy, and evidence of the income. If you will work, remotely or for your own company, a different permit applies. If you receive the UK State Pension, an S1 can also give you access to state healthcare in Cyprus.", "topic": "uk", "country": "uk", "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/pink-slip-income-requirement/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Migration Department: visitors and family members", "url": "https://www.gov.cy/mip-md/en/documents/visitors-and-family-members/" }, { "title": "Migration Department: supporting documents for a visitor permit", "url": "https://www.gov.cy/app/uploads/sites/174/2025/12/SUPPORTING-DOCUMENTS-VISITOR-PERMIT-1a.docx" } ] }, { "id": "uk/uk-tax-after-moving-to-cyprus", "question": "Do I still pay UK tax after moving to Cyprus?", "answer": "Not on your worldwide income once you are non-resident under the UK's Statutory Residence Test. Income from the UK, such as rent from a UK property, can still be taxed there, and the UK–Cyprus tax treaty decides who taxes what.", "detail": "The test counts your days in the UK in each tax year. 183 days or more makes you UK resident. Fewer than 16 makes you non-resident, or fewer than 46 if you were not UK resident in any of the three previous tax years. Full-time work abroad also makes you non-resident if you spend fewer than 91 days in the UK and work there on fewer than 31. In between, your ties to the UK decide. Tell HMRC you are leaving: on form P85 if you do not file Self Assessment, or in the residence pages of your Self Assessment return if you do. In the year you leave, split-year treatment can treat you as non-resident from the day you go: for example, when you give up your UK home, spend fewer than 16 days in the UK for the rest of the year and become tax resident in Cyprus within six months.", "topic": "uk", "country": "uk", "authority": "HMRC", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/uk-tax-after-moving-to-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "HMRC: guidance note for the Statutory Residence Test (RDR3)", "url": "https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3" }, { "title": "GOV.UK: tax if you leave the UK to live abroad", "url": "https://www.gov.uk/tax-right-retire-abroad-return-to-uk" }, { "title": "HMRC manual RFIG21130: split year treatment, Case 3", "url": "https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21130" } ] }, { "id": "uk/temporary-non-residence-five-year-rule", "question": "What happens if I move back to the UK within five years of leaving for Cyprus?", "answer": "The UK's temporary non-residence rules can tax, when you return, some income and gains you received while abroad: capital gains, pension lump sums and dividends from your own close company among them.", "detail": "The rules apply if you were solely UK resident in at least four of the seven tax years before you left and you come back within five years. To be outside them, you stay non-resident for more than five years. For people returning on or after 6 April 2026, a dividend from a close company (one controlled by five or fewer people, or by its directors) received while abroad is caught in full, including profits the company made after you left. Tax paid in Cyprus on the same income is credited. If you plan to take dividends from your own company while living in Cyprus, decide how long you will stay before you decide what to pay out.", "topic": "uk", "country": "uk", "authority": "HMRC", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/temporary-non-residence-five-year-rule/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "HMRC: guidance note for the Statutory Residence Test (RDR3)", "url": "https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3" }, { "title": "HMRC manual RFIG21600: temporary non-residence and close company distributions", "url": "https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21600" } ] }, { "id": "uk/uk-inheritance-tax-after-leaving", "question": "Does UK inheritance tax still apply after I move to Cyprus?", "answer": "It can, for up to ten tax years after you leave. Since 6 April 2025, UK inheritance tax on worldwide assets depends on being a long-term UK resident, not on domicile.", "detail": "You are a long-term UK resident if you were UK tax resident for the previous ten years in a row, or for at least ten of the previous twenty. After you leave, the status lasts between three and ten tax years depending on how long you lived in the UK: three years for someone who lived there for ten to thirteen years, rising to ten for the longest residents. If you later spend ten years in a row outside the UK and then return, the count starts again.", "topic": "uk", "country": "uk", "authority": "HMRC", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/uk-inheritance-tax-after-leaving/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "GOV.UK: inheritance tax if you are a long-term UK resident", "url": "https://www.gov.uk/guidance/inheritance-tax-if-youre-a-long-term-uk-resident" } ] }, { "id": "uk/uk-pension-taxed-in-cyprus", "question": "Is my UK pension taxed in Cyprus or in the UK?", "answer": "Under the UK–Cyprus tax treaty, private and workplace pensions and the UK State Pension are taxed only in Cyprus once you live there. UK government service pensions stay taxable only in the UK, unless you are a Cypriot national.", "detail": "The treaty, in force for UK income tax since 6 April 2019, says pensions paid to a resident of one country are taxable only in that country. Government service pensions, such as civil service and armed forces pensions, are the exception, and the transitional option to keep the old treatment ended on 31 December 2024. In Cyprus, you can choose to pay a flat 5% on foreign pension income above €5,000 a year instead of the normal rates. From 1 January 2026, lump sums from approved UK pension schemes are tax-free in Cyprus. HMRC's guidance treats a lump sum the same way as the pension under a tax treaty. A lump sum taken while abroad can still be taxed in the UK if you return within five years.", "topic": "uk", "country": "uk", "authority": "HMRC and the Cyprus Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/uk-pension-taxed-in-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "UK–Cyprus double taxation convention (2018, as amended by the 2018 protocol)", "url": "https://www.gov.uk/government/publications/cyprus-tax-treaties/2018-uk-cyprus-double-taxation-convention-as-amended-by-the-2018-protocol-in-force" }, { "title": "HMRC manual DT5354: Cyprus, government pensions", "url": "https://www.gov.uk/hmrc-internal-manuals/double-taxation-relief/dt5354" }, { "title": "GOV.UK: government service pensions under the UK–Cyprus convention", "url": "https://www.gov.uk/government/publications/cyprus-tax-treaties/government-service-pensions-under-the-uk-cyprus-double-taxation-convention" }, { "title": "HMRC manual INTM163160: pension lump sums under tax treaties", "url": "https://www.gov.uk/hmrc-internal-manuals/international-manual/intm163160" }, { "title": "Income Tax Law 118(I)/2002, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html" }, { "title": "Law 67(I)/2026 (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2026_1_067.pdf" } ] }, { "id": "uk/uk-state-pension-frozen-cyprus", "question": "Will my UK State Pension be frozen if I live in Cyprus?", "answer": "No. A UK State Pension paid to someone living in Cyprus goes up every year in line with the UK rate, whenever you moved.", "detail": "The yearly increase applies across the EU, the EEA and Switzerland; the State Pension is frozen only in some countries outside them. Under the UK–Cyprus tax treaty, the State Pension is taxed only in the country where you are resident, so Cyprus taxes it once you live here.", "topic": "uk", "country": "uk", "authority": "Department for Work and Pensions", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/uk-state-pension-frozen-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "GOV.UK: benefits and pensions for UK nationals in the EEA or Switzerland", "url": "https://www.gov.uk/guidance/benefits-and-pensions-for-uk-nationals-in-the-eea-or-switzerland" }, { "title": "GOV.UK: government service pensions under the UK–Cyprus convention", "url": "https://www.gov.uk/government/publications/cyprus-tax-treaties/government-service-pensions-under-the-uk-cyprus-double-taxation-convention" } ] }, { "id": "uk/voluntary-national-insurance-from-cyprus", "question": "Can I pay voluntary National Insurance from Cyprus after April 2026?", "answer": "Only Class 3, and only if you meet the stricter test that applies from 6 April 2026: ten years in a row living in the UK, or ten qualifying years of contributions. Class 2 can no longer be paid for time abroad.", "detail": "Voluntary contributions fill gaps in your National Insurance record, which decides how much UK State Pension you receive. Until April 2026, three years of residence or contributions were enough. If you applied for the 2024 to 2025 or 2025 to 2026 tax years by 5 April 2026, the old three-year rule can still apply to you, subject to the other conditions. You apply on form CF83. Class 3 costs £18.40 a week for 2026 to 2027.", "topic": "uk", "country": "uk", "authority": "HMRC", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/voluntary-national-insurance-from-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "GOV.UK: voluntary National Insurance if you live or work abroad", "url": "https://www.gov.uk/voluntary-national-insurance-contributions/if-you-live-or-work-abroad" }, { "title": "GOV.UK: voluntary National Insurance rates", "url": "https://www.gov.uk/voluntary-national-insurance-contributions/rates" } ] }, { "id": "uk/s1-healthcare-cyprus", "question": "Can I get an S1 for healthcare in Cyprus if I move now?", "answer": "Yes, if you receive the UK State Pension. The S1 lets you register with Cyprus's General Healthcare System (GHS, also called GESY), with the UK paying for your care. You cannot have one if you also receive a Cyprus state pension.", "detail": "You can apply up to 90 days before you move. Once you have it and are registered as a resident, you register the S1 with the GHS and then choose a family doctor. As for everyone in the system, some treatment carries a co-payment. Without an S1, someone from outside the EU is covered by the GHS only with permanent residence or the social insurance rights that come with working in Cyprus. A retiree on a visitor permit without an S1 will usually rely on private health insurance, which the permit asks for anyway.", "topic": "uk", "country": "uk", "authority": "NHS and GESY", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/s1-healthcare-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "NHS: planning your healthcare when moving abroad", "url": "https://www.nhs.uk/using-the-nhs/healthcare-abroad/moving-abroad/planning-your-healthcare/" }, { "title": "GOV.UK: healthcare in Cyprus", "url": "https://www.gov.uk/guidance/healthcare-in-cyprus" }, { "title": "GESY: who is a beneficiary", "url": "https://www.gesy.org.cy/en-us/hiobeneficiaryeligiblility" } ] }, { "id": "uk/move-uk-company-to-cyprus", "question": "Can I move my UK limited company to Cyprus?", "answer": "Not its registration: UK law has no way for a company to move abroad, and the government's 2026 consultation on re-domiciliation proposed a route into the UK only. A UK company also stays UK tax resident wherever its owner lives.", "detail": "A company incorporated in the UK is UK resident for tax. If you run it from Cyprus, Cyprus can treat it as resident too; the treaty then leaves the two tax authorities to agree where it belongs, looking at where it is effectively managed and where it was incorporated, and until they agree it loses most of the treaty's benefits. That is why most founders who move set up a Cyprus company for the business they will run from Cyprus, and keep or close the UK company separately. Dividends a UK company pays you while you live in Cyprus are exempt from UK tax under the treaty, apart from property income dividends from UK property investment funds. The five-year rule applies if you might return.", "topic": "uk", "country": "uk", "authority": "HMRC", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/move-uk-company-to-cyprus/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "GOV.UK: consultation on a UK corporate re-domiciliation regime (2026)", "url": "https://www.gov.uk/government/consultations/open-for-business-implementing-a-uk-corporate-re-domiciliation-regime" }, { "title": "HMRC manual INTM120040: company residence, UK incorporated companies", "url": "https://www.gov.uk/hmrc-internal-manuals/international-manual/intm120040" }, { "title": "UK–Cyprus double taxation convention (2018, as amended by the 2018 protocol)", "url": "https://www.gov.uk/government/publications/cyprus-tax-treaties/2018-uk-cyprus-double-taxation-convention-as-amended-by-the-2018-protocol-in-force" } ] }, { "id": "uk/cyprus-company-while-living-in-uk", "question": "Can I set up a Cyprus company while still living in the UK?", "answer": "Yes. Owning a Cyprus company does not require living in Cyprus, and the incorporation is done remotely. But a Cyprus company whose decisions are really taken in the UK is UK tax resident in HMRC's eyes.", "detail": "HMRC treats a company as UK resident if its central management and control is in the UK. Board meetings held in Cyprus do not change that if a director living in the UK really makes the decisions. For the company to be taxed in Cyprus, it has to be managed and controlled here: a board that meets and decides in Cyprus, and the substance that goes with it. Our partner advocate prepares and files the incorporation, and identity checks and signatures are done remotely. Working in Cyprus for the company yourself needs a residence permit that allows it.", "topic": "uk", "country": "uk", "authority": "HMRC and the Registrar of Companies", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/cyprus-company-while-living-in-uk/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "HMRC manual INTM120200: central management and control (SP1/90)", "url": "https://www.gov.uk/hmrc-internal-manuals/international-manual/intm120200" }, { "title": "Registrar of Companies: directors and secretary", "url": "https://www.companies.gov.cy/en/business-entities/2-company/10-understanding/initial-and-relevant-obligations/directors-and-secretary" } ] }, { "id": "uk/drive-in-cyprus-uk-licence", "question": "Can I drive in Cyprus on a UK licence?", "answer": "Yes as a visitor, with a UK photocard licence. Once you are resident, GOV.UK says you must exchange it for a Cyprus licence within six months, without a test.", "detail": "An International Driving Permit does not replace the exchange. The Cyprus Road Transport Department handles the exchange. Its own page words the timing differently from GOV.UK, so check its current list of documents before you apply.", "topic": "uk", "country": "uk", "authority": "Road Transport Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-kingdom/drive-in-cyprus-uk-licence/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "GOV.UK: Cyprus travel advice, safety and security", "url": "https://www.gov.uk/foreign-travel-advice/cyprus/safety-and-security" }, { "title": "GOV.UK: driving in the EU, UK licence holders living in the EU", "url": "https://www.gov.uk/guidance/driving-in-the-eu-uk-licence-holders-living-in-the-eu" }, { "title": "Cyprus Road Transport Department: exchanging a foreign driving licence", "url": "https://www.mcw.gov.cy/mcw/rtd/rtd.nsf/All/AA805A89E5ED997BC225781C00296BCF" } ] }, { "id": "nl/permit-to-move-from-netherlands", "question": "Do I need a permit to move from the Netherlands to Cyprus?", "answer": "No visa or work permit. As an EU citizen you can live and work in Cyprus freely; if you stay longer than three months, you register with the Migration Department within four months of arriving and receive the registration certificate known as the yellow slip.", "detail": "To register, you show that you work or run a business in Cyprus, or that you have enough money to live on and full health insurance. Family members who are EU citizens register in the same way. The paperwork that matters most is at home: deregistering from your municipality, your last Dutch tax return, and what happens to your BV, your pension and your health insurance. The answers below take them one at a time.", "topic": "nl", "country": "nl", "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/netherlands/permit-to-move-from-netherlands/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Migration Department: registration of EU citizens (MEU1)", "url": "https://www.gov.cy/mip-md/en/documents/e-u-e-e-a-citizens-and-family-members-2/e-u-e-e-a-citizens-family-member/registration-of-e-u-citizens-and-members-of-their-families-who-are-also-e-u-e-e-a-citizens-meu1/" } ] }, { "id": "nl/deregister-brp-moving-to-cyprus", "question": "When do I deregister from my Dutch municipality when moving to Cyprus?", "answer": "If you expect to spend at least two-thirds of a year (eight months) outside the Netherlands, you must deregister from the BRP. You report your departure from five days before you leave up to the day you leave.", "detail": "The eight months do not have to be in one block. Not reporting your departure can cost a fine of up to €325. In Dutch: uitschrijven uit de Basisregistratie Personen (BRP) bij emigratie. Your municipality's website shows how to report it, often online.", "topic": "nl", "country": "nl", "authority": "Your municipality (BRP)", "updated": "2026-10-12", "url": "https://manau.cy/countries/netherlands/deregister-brp-moving-to-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Wet basisregistratie personen, article 2.43 (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBR0033715/2026-10-01/0" }, { "title": "NederlandWereldwijd: when to deregister from the BRP", "url": "https://www.nederlandwereldwijd.nl/wonen-werken/basisregistratie-personen/uitschrijven-uit-de-brp/wanneer-moet-ik-me-uitschrijven-uit-de-basisregistratie-van-mijn-gemeente" }, { "title": "NederlandWereldwijd: how to deregister from the BRP", "url": "https://www.nederlandwereldwijd.nl/brp/hoe-uitschrijven-brp" } ] }, { "id": "nl/dutch-tax-return-year-of-emigration", "question": "Which Dutch tax return do I file in the year I emigrate to Cyprus?", "answer": "The M return (aangifte M), which covers a year in which you lived in the Netherlands for only part of the time.", "detail": "In the years after, if you still have Dutch income, such as dividends from a Dutch BV, you file as a non-resident taxpayer whenever the tax due on it is above the Belastingdienst's minimum assessment amount (€57 for 2025), even without an invitation to file. The protective assessments described in the answers on your BV and your pension are based on the year you emigrate, so prepare the M return with a Dutch tax adviser.", "topic": "nl", "country": "nl", "authority": "Belastingdienst", "updated": "2026-10-12", "url": "https://manau.cy/countries/netherlands/dutch-tax-return-year-of-emigration/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Belastingdienst: the M return for a year you lived in the Netherlands part of the time", "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/deels-niet-in-nederland-wonen-m-aangifte-doen" }, { "title": "Belastingdienst: filing as a non-resident taxpayer", "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/buitenlands-belastingplichtig-hoe-doe-ik-aangifte-inkomstenbelasting" } ] }, { "id": "nl/netherlands-cyprus-tax-treaty", "question": "Is there a tax treaty between the Netherlands and Cyprus?", "answer": "Yes. The first Netherlands–Cyprus tax treaty was signed on 1 June 2021, came into force on 30 June 2023 and applies from 1 January 2024.", "detail": "Before 2024 there was no treaty between the two countries, and the Netherlands relied on its own unilateral rules, which now apply only where the treaty does not. Three points matter most when you move. Dutch pensions are taxed only in Cyprus unless they total more than €15,000 gross a year. The Netherlands keeps its claim on the growth in value of a substantial shareholding built up while you lived there. And director's fees from a Dutch BV can still be taxed in the Netherlands. A company that is resident in both countries gets no relief under the treaty until the two tax authorities agree where it belongs.", "topic": "nl", "country": "nl", "authority": "Belastingdienst", "updated": "2026-10-12", "url": "https://manau.cy/countries/netherlands/netherlands-cyprus-tax-treaty/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Netherlands–Cyprus tax treaty (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBV0006909/2023-06-30/0" }, { "title": "Tractatenblad 2023, 73: entry into force of the treaty", "url": "https://zoek.officielebekendmakingen.nl/trb-2023-73.pdf" }, { "title": "Besluit voorkoming dubbele belasting 2001 (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBR0012095/2026-01-01/0" } ] }, { "id": "nl/bv-shares-emigration-protective-assessment", "question": "What happens to my BV shares when I emigrate to Cyprus?", "answer": "If you hold a substantial interest (5% or more, together with your partner), you are treated as having sold the shares when you leave, and the Belastingdienst issues a protective assessment (conserverende aanslag) on the gain. It does not expire.", "detail": "Because Cyprus is in the EU, payment is deferred automatically and without interest. The assessment becomes payable, in part or in full, when you sell the shares, when the company pays you a dividend or when the company stops. For people who deregistered after 15 September 2015, the old rule that cancelled the assessment after ten years no longer applies. The treaty with Cyprus also lets the Netherlands tax dividends from the BV under Dutch rules for as long as the assessment is unpaid.", "topic": "nl", "country": "nl", "authority": "Belastingdienst", "updated": "2026-10-12", "url": "https://manau.cy/countries/netherlands/bv-shares-emigration-protective-assessment/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "Belastingdienst: protective assessment in the case of emigration", "url": "https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/protective-assessment-in-the-case-of-emigration" }, { "title": "Netherlands–Cyprus tax treaty (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBV0006909/2023-06-30/0" } ] }, { "id": "nl/keep-dutch-bv-after-moving-to-cyprus", "question": "Can I keep my Dutch BV after moving to Cyprus?", "answer": "Yes, but it stays a Dutch company for tax: a BV formed under Dutch law is always treated as based in the Netherlands for corporate income tax and dividend tax, wherever you live.", "detail": "Dividends from the BV to you as a Cyprus resident carry Dutch dividend tax of 15%, which the treaty allows. As a non-resident with a substantial interest, you also pay Dutch box 2 tax on them, 24.5% up to €68,843 and 31% above that in 2026, against which the dividend tax counts. Director's fees the BV pays you can be taxed in the Netherlands. If you run the BV from Cyprus, both countries can claim it as resident, and the treaty gives it no relief until the two tax authorities agree. For a business you will run from Cyprus, many owners set up a Cyprus company and keep the BV for what stays in the Netherlands. Cyprus is not on the Dutch list of low-tax jurisdictions for 2026.", "topic": "nl", "country": "nl", "authority": "Belastingdienst", "updated": "2026-10-12", "url": "https://manau.cy/countries/netherlands/keep-dutch-bv-after-moving-to-cyprus/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "Wet op de vennootschapsbelasting 1969 (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBR0002672/2026-01-01/0" }, { "title": "Wet op de dividendbelasting 1965 (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBR0002515/2025-01-01/0" }, { "title": "Wet inkomstenbelasting 2001 (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBR0011353/2026-01-01/0" }, { "title": "Netherlands–Cyprus tax treaty (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBV0006909/2023-06-30/0" }, { "title": "Regeling laagbelastende staten en niet-coöperatieve rechtsgebieden (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBR0041785/2026-01-01/0" } ] }, { "id": "nl/dutch-pension-taxed-in-cyprus", "question": "Is my Dutch pension taxed in Cyprus or in the Netherlands?", "answer": "Under the treaty, pensions, annuities and social security pensions are taxed only in Cyprus, unless their total from the Netherlands is more than €15,000 gross in the year. Above that, the Netherlands may tax them too, and Cyprus gives a credit.", "detail": "Government pensions follow their own article of the treaty. In Cyprus, you can choose to pay a flat 5% on foreign pension income above €5,000 a year instead of the normal rates. When you emigrate, the Belastingdienst can issue a protective assessment on pension and annuity rights, equal to the tax relief you had. Payment is deferred for up to ten years, after which you can ask for it to be cancelled; cashing in the pension (afkopen) within those ten years makes it payable.", "topic": "nl", "country": "nl", "authority": "Belastingdienst and the Cyprus Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/netherlands/dutch-pension-taxed-in-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Netherlands–Cyprus tax treaty (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBV0006909/2023-06-30/0" }, { "title": "Belastingdienst: protective assessment in the case of emigration", "url": "https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/protective-assessment-in-the-case-of-emigration" }, { "title": "Income Tax Law 118(I)/2002, consolidated text (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html" } ] }, { "id": "nl/aow-pension-cyprus", "question": "Will I still get my AOW if I move to Cyprus?", "answer": "Yes, the AOW is paid to you in Cyprus. But you stop building it up after you emigrate, and each year without AOW insurance reduces it by 2%.", "detail": "You can insure yourself voluntarily: apply before you leave or within one year after, if you had at least one year of AOW insurance before and are under AOW age. Voluntary insurance runs for up to ten years, with narrow exceptions. If you keep working in the Netherlands while living in Cyprus, you can stay insured through that work.", "topic": "nl", "country": "nl", "authority": "SVB", "updated": "2026-10-12", "url": "https://manau.cy/countries/netherlands/aow-pension-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "European Commission: your pension rights when you move within the EU", "url": "https://employment-social-affairs.ec.europa.eu/policies-and-activities/moving-working-europe/eu-social-security-coordination/what-are-your-rights/pensions_en" }, { "title": "Belastingdienst: your national insurance when you emigrate", "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/uw-volksverzekeringen-als-u-emigreert" }, { "title": "Algemene Ouderdomswet (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBR0002221/2026-07-01/0" }, { "title": "NederlandWereldwijd: voluntary AOW insurance", "url": "https://www.nederlandwereldwijd.nl/aow-buiten-nederland/vrijwillig-verzekeren" } ] }, { "id": "nl/dutch-health-insurance-emigrating-cyprus", "question": "What happens to my Dutch health insurance, zorgtoeslag and kinderbijslag when I move to Cyprus?", "answer": "Dutch basic health insurance ends by law when you are no longer insured under the Wlz, which usually happens when you emigrate without Dutch income. Zorgtoeslag and kinderbijslag usually stop too.", "detail": "Zorgtoeslag abroad needs a Dutch health insurance policy or cover through the CAK. Living outside the Netherlands without working usually means no kinderbijslag; if you work in Cyprus, Cypriot child benefit normally applies instead. Check whether you qualify for Cyprus's General Healthcare System (GESY) before your Dutch insurance ends, and arrange private cover for any gap.", "topic": "nl", "country": "nl", "authority": "Zorgverzekeraar, Belastingdienst and SVB", "updated": "2026-10-12", "url": "https://manau.cy/countries/netherlands/dutch-health-insurance-emigrating-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Zorgverzekeringswet (wetten.overheid.nl)", "url": "https://wetten.overheid.nl/BWBR0018450/2026-01-01/0" }, { "title": "Belastingdienst: your national insurance when you emigrate", "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/uw-volksverzekeringen-als-u-emigreert" }, { "title": "NederlandWereldwijd: zorgtoeslag outside the Netherlands", "url": "https://www.nederlandwereldwijd.nl/zorgtoeslag-buiten-nederland/recht-op" }, { "title": "NederlandWereldwijd: kinderbijslag outside the Netherlands", "url": "https://www.nederlandwereldwijd.nl/kinderbijslag-buiten-nederland/kinderbijslag-krijgen" }, { "title": "GESY: who is a beneficiary", "url": "https://www.gesy.org.cy/en-us/hiobeneficiaryeligiblility" } ] }, { "id": "de/move-to-cyprus-from-germany", "question": "Do Germans need a visa or permit to live in Cyprus?", "answer": "No. As an EU citizen you can live and work in Cyprus freely. If you stay longer than three months, you register with the Migration Department within four months of arriving and receive the registration certificate known as the yellow slip.", "detail": "To register, you show that you work or run a business in Cyprus, or that you have enough money to live on and full health insurance. What needs more planning is the German side: deregistering, keeping or giving up your German home, the exit tax on company shares and the German rules that can follow you abroad. The answers below cover each one.", "topic": "de", "country": "de", "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/germany/move-to-cyprus-from-germany/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Migration Department: registration of EU citizens (MEU1)", "url": "https://www.gov.cy/mip-md/en/documents/e-u-e-e-a-citizens-and-family-members-2/e-u-e-e-a-citizens-family-member/registration-of-e-u-citizens-and-members-of-their-families-who-are-also-e-u-e-e-a-citizens-meu1/" } ] }, { "id": "de/abmeldung-moving-to-cyprus", "question": "Do I have to deregister in Germany (Abmeldung) when I move to Cyprus?", "answer": "Yes, if you give up your German home and do not take a new one in Germany: within two weeks after moving out, and at the earliest one week before. But deregistering does not by itself end German tax residence.", "detail": "For tax, what counts is whether you keep a home in Germany in circumstances that show you will keep and use it (Wohnsitz), or spend more than six months there in a row (gewöhnlicher Aufenthalt). A flat you keep for your own use can keep you fully taxable in Germany even after the Abmeldung. Purely private stays, such as visits and holidays, of up to a year do not create a habitual abode.", "topic": "de", "country": "de", "authority": "Meldebehörde and Finanzamt", "updated": "2026-10-12", "url": "https://manau.cy/countries/germany/abmeldung-moving-to-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Bundesmeldegesetz, §17 (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/bmg/__17.html" }, { "title": "Abgabenordnung, §8: Wohnsitz (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/ao_1977/__8.html" }, { "title": "Abgabenordnung, §9: gewöhnlicher Aufenthalt (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/ao_1977/__9.html" } ] }, { "id": "de/german-tax-after-moving-to-cyprus", "question": "Do I still pay tax in Germany after moving to Cyprus?", "answer": "On your worldwide income, as long as you keep a home in Germany that you can use, or stay there more than six months. Without either, only German-source income stays taxable in Germany, and the Germany–Cyprus tax treaty decides who taxes what.", "detail": "If both countries treat you as resident, the treaty's tie-breaker looks first at where you have a permanent home, then at where your centre of vital interests is, then at where you usually stay. German citizens who move to a low-tax country while keeping substantial economic interests in Germany can face extended limited tax liability for ten years. It is explained in the next answer.", "topic": "de", "country": "de", "authority": "Finanzamt", "updated": "2026-10-12", "url": "https://manau.cy/countries/germany/german-tax-after-moving-to-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Einkommensteuergesetz, §1 (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/estg/__1.html" }, { "title": "Abgabenordnung, §8: Wohnsitz (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/ao_1977/__8.html" }, { "title": "Abgabenordnung, §9: gewöhnlicher Aufenthalt (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/ao_1977/__9.html" }, { "title": "Bundestag printed paper 17/6259: the Germany–Cyprus agreement and its text", "url": "https://dserver.bundestag.de/btd/17/062/1706259.pdf" } ] }, { "id": "de/extended-limited-tax-liability-cyprus", "question": "Will Germany keep taxing me for ten years after I move to Cyprus?", "answer": "It can. Under the extended limited tax liability rules (§2 AStG), a German citizen who moves to a low-tax country while keeping substantial economic interests in Germany is taxed more widely there for the year of the move and the ten years after, in each year that income exceeds €16,500.", "detail": "It applies to German citizens who were fully taxable in Germany for at least five of the ten years before leaving. Low taxation means either that tax in the new country on an income of €77,000 is more than a third below German tax, or that a preferential regime there can considerably reduce the tax. You escape it by showing that your total tax is at least two-thirds of the German tax. Substantial economic interests include owning or co-owning a German business, holding at least 1% of a German company, or German income or assets above 30% of your total (or above €62,000 of income or €154,000 of assets). Whether a Cyprus non-dom position counts as a preferential regime under this rule is a question for a German tax adviser. The statute sets the test, not the answer.", "topic": "de", "country": "de", "authority": "Finanzamt", "updated": "2026-10-12", "url": "https://manau.cy/countries/germany/extended-limited-tax-liability-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Außensteuergesetz, §2: erweiterte beschränkte Steuerpflicht (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/astg/__2.html" } ] }, { "id": "de/wegzugsbesteuerung-cyprus", "question": "Do I pay German exit tax (Wegzugsbesteuerung) when I move to Cyprus?", "answer": "Yes, if you were fully taxable in Germany for at least seven of the last twelve years and held at least 1% of any company, German or foreign, at any time in the last five years. Leaving is taxed as if you had sold the shares at their market value.", "detail": "Since 2022 the same rules apply to moves within the EU and outside it. On application, the tax is paid in seven equal yearly instalments, without interest but usually against security. The rest falls due early if you sell or give away the shares, if distributions exceed a quarter of their value, or if an instalment is missed. If you return and are fully taxable in Germany again within seven years, the tax lapses, provided the shares have not been sold and the conditions on distributions are met; the tax office can extend that period by up to five years. A Cyprus company you already own counts too, because the 1% test covers any company.", "topic": "de", "country": "de", "authority": "Finanzamt", "updated": "2026-10-12", "url": "https://manau.cy/countries/germany/wegzugsbesteuerung-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Außensteuergesetz, §6: Wegzugsbesteuerung (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/astg/__6.html" }, { "title": "Einkommensteuergesetz, §17 (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/estg/__17.html" } ] }, { "id": "de/hinzurechnungsbesteuerung-cyprus-company", "question": "Will Germany tax my Cyprus company's profits under the CFC rules?", "answer": "Only the passive income of a company that people in Germany control (more than half the votes, capital or profit rights) and that is taxed at less than 15%. Cyprus's corporate tax is 15% from 2026, so what matters is the tax actually charged on that income.", "detail": "Passive income is defined by exclusion: income that is not on the statute's list of active activities, such as manufacturing, trade and services carried on without the German owners' involvement, and many dividends and share sales. Ordinary interest income is usually passive. A Cyprus company is outside the rules if it carries on a substantial economic activity in Cyprus, with its own staff and premises and qualified people acting independently. Small amounts are ignored: from 2026, passive income of no more than a third of the company's income and no more than €100,000. Germans in this position in Germany pay the German tax on the passive profits each year, whether or not they are paid out.", "topic": "de", "country": "de", "authority": "Finanzamt", "updated": "2026-10-12", "url": "https://manau.cy/countries/germany/hinzurechnungsbesteuerung-cyprus-company/", "see_also": "https://manau.cy/banking-and-substance/", "sources": [ { "title": "Außensteuergesetz, §7 (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/astg/__7.html" }, { "title": "Außensteuergesetz, §8 (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/astg/__8.html" }, { "title": "Außensteuergesetz, §9 (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/astg/__9.html" } ] }, { "id": "de/run-cyprus-company-from-germany", "question": "Can I run my Cyprus company from Germany?", "answer": "Not without German tax: a company whose place of management, the centre of its top-level management, is in Germany pays full German corporate tax on all its income, and its management site is a German permanent establishment.", "detail": "Under the Germany–Cyprus treaty, a company resident in both countries is treated as resident where it is effectively managed. A Cyprus company run day to day from a German home office therefore belongs to Germany for tax. For the company to be taxed in Cyprus, the board has to meet and decide here, with the substance that goes with it.", "topic": "de", "country": "de", "authority": "Finanzamt", "updated": "2026-10-12", "url": "https://manau.cy/countries/germany/run-cyprus-company-from-germany/", "see_also": "https://manau.cy/banking-and-substance/", "sources": [ { "title": "Abgabenordnung, §10: Geschäftsleitung (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/ao_1977/__10.html" }, { "title": "Körperschaftsteuergesetz, §1 (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/kstg_1977/__1.html" }, { "title": "Bundestag printed paper 17/6259: the Germany–Cyprus agreement and its text", "url": "https://dserver.bundestag.de/btd/17/062/1706259.pdf" } ] }, { "id": "de/germany-cyprus-double-tax-agreement", "question": "Is there a double tax agreement between Germany and Cyprus?", "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.", "detail": "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.", "topic": "de", "country": "de", "authority": "Bundesministerium der Finanzen", "updated": "2026-10-12", "url": "https://manau.cy/countries/germany/germany-cyprus-double-tax-agreement/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Bundestag printed paper 17/6259: the Germany–Cyprus agreement and its text", "url": "https://dserver.bundestag.de/btd/17/062/1706259.pdf" }, { "title": "Bundestag printed paper 17/6565", "url": "https://dserver.bundestag.de/btd/17/065/1706565.pdf" }, { "title": "Bundestag printed paper 19/28657: the 2021 protocol", "url": "https://dserver.bundestag.de/btd/19/286/1928657.pdf" }, { "title": "Cyprus Ministry of Finance: double tax treaties", "url": "https://mof.gov.cy/en/latest-news/785/en/useful-links/530/en/taxation-investment-policy/double-taxation-agreements" } ] }, { "id": "de/german-pension-in-cyprus", "question": "Is my German pension paid and taxed in Cyprus?", "answer": "The Deutsche Rentenversicherung pays pensions to people living in other EU countries, including Cyprus. A statutory pension stays German-source income, and the treaty lets Germany tax pensions paid under its social security system.", "detail": "The Finanzamt Neubrandenburg is the central tax office for pensioners living abroad. For health insurance, the country that pays your pension is responsible: if a German pension is your only income, you get form S1 from your Krankenkasse and register it in Cyprus. If you work in Cyprus, you are insured here.", "topic": "de", "country": "de", "authority": "Deutsche Rentenversicherung and Finanzamt Neubrandenburg", "updated": "2026-10-12", "url": "https://manau.cy/countries/germany/german-pension-in-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Deutsche Rentenversicherung: moving abroad", "url": "https://www.deutsche-rentenversicherung.de/DRV/DE/Rente/Allgemeine-Informationen/Wissenswertes-zur-Rente/FAQs/International/Umzug_Ausland.html" }, { "title": "Einkommensteuergesetz, §49 (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/estg/__49.html" }, { "title": "Bundestag printed paper 17/6259: the Germany–Cyprus agreement and its text", "url": "https://dserver.bundestag.de/btd/17/062/1706259.pdf" }, { "title": "Finanzamt Neubrandenburg: pensioners living abroad", "url": "https://www.finanzamt-rente-im-ausland.de/" }, { "title": "Your Europe: health insurance when living abroad", "url": "https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_de.htm" } ] }, { "id": "de/kindergeld-after-moving-to-cyprus", "question": "Do we keep Kindergeld after moving to Cyprus?", "answer": "Usually not, unless you keep a home or habitual abode in Germany, are treated as fully taxable in Germany on application, or still work or draw a pension there. A family living in Cyprus with no German job or pension normally falls under Cypriot family benefits.", "detail": "Under the EU's priority rules, the country where you work pays first, then the country that pays your pension, then the country where you live; the other country tops up any difference. Kindergeld is €259 per child per month in 2026.", "topic": "de", "country": "de", "authority": "Familienkasse", "updated": "2026-10-12", "url": "https://manau.cy/countries/germany/kindergeld-after-moving-to-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Einkommensteuergesetz, §62: Kindergeld (gesetze-im-internet.de)", "url": "https://www.gesetze-im-internet.de/estg/__62.html" }, { "title": "Your Europe: family benefits", "url": "https://europa.eu/youreurope/citizens/family/children/benefits/index_de.htm" } ] }, { "id": "us/can-americans-live-in-cyprus", "question": "Can an American move to Cyprus?", "answer": "Yes. US citizens can visit Cyprus without a visa for up to 90 days; to stay longer, you need a residence permit from the Migration Department, and which one depends on what you will do here.", "detail": "Working remotely for employers or clients outside Cyprus: the Digital Nomad Visa, with a net income of at least €3,500 a month. Working for your own Cyprus company: a residence and employment permit through a company of foreign interests, with a gross salary of at least €2,500 a month. Living on your own income without working: a visitor permit, with at least €2,000 a month paid into a Cyprus bank account. Investing at least €300,000, with a yearly income of at least €50,000: permanent residence. Moving does not end your US tax filing; the questions below cover what continues and what changes. We prepare and submit the application, and the applications for your family in the same file.", "topic": "us", "country": "us", "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/can-americans-live-in-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "U.S. Department of State: Cyprus country information", "url": "https://travel.state.gov/content/travel/en/international-travel/International-Travel-Country-Information-Pages/Cyprus.html" }, { "title": "Migration Department: digital nomads and family members", "url": "https://www.gov.cy/mip-md/en/documents/digital-nomads-and-family-members/" }, { "title": "Migration Department: legislation and policy", "url": "https://www.gov.cy/mip-md/en/documents/legislation-and-policy/" }, { "title": "Migration Department: visitors and family members", "url": "https://www.gov.cy/mip-md/en/documents/visitors-and-family-members/" }, { "title": "Migration Department: immigration permits for investors", "url": "https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits-for-investors/" } ] }, { "id": "us/how-long-can-americans-stay-in-cyprus", "question": "How long can a US citizen stay in Cyprus without a visa?", "answer": "Up to 90 days in any 180-day period. Cyprus is in the EU but not in the Schengen area, so days in Cyprus are counted separately from days in Schengen countries.", "detail": "The State Department says your passport must be valid for at least three months after the date you leave; check its Cyprus page again before you travel, as these details change. The EU's ETIAS travel authorisation will apply to Cyprus once it starts, which the European Commission expects in the last quarter of 2026. It is not running yet. To stay longer, or to work, apply for a residence permit before the 90 days are used up.", "topic": "us", "country": "us", "authority": "Ministry of Foreign Affairs", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/how-long-can-americans-stay-in-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "U.S. Department of State: Cyprus country information", "url": "https://travel.state.gov/content/travel/en/international-travel/International-Travel-Country-Information-Pages/Cyprus.html" }, { "title": "Cyprus Ministry of Foreign Affairs: countries whose nationals do not need a visa", "url": "https://www.gov.cy/mfa/en/documents/categories-of-persons-and-countries-whose-nationals-do-not-require-a-visa/" }, { "title": "Regulation (EU) 2018/1806, Article 4 (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32018R1806" }, { "title": "European Commission: EES and ETIAS, what travellers need to know (April 2026)", "url": "https://home-affairs.ec.europa.eu/news/main-differences-between-ees-and-etias-what-travellers-need-know-2026-04-28_en" } ] }, { "id": "us/file-us-taxes-living-in-cyprus", "question": "Do I still have to file US taxes if I live in Cyprus?", "answer": "Yes. The US taxes its citizens on their worldwide income wherever they live, so you keep filing a US return every year, even when exclusions and credits mean no US tax is due.", "detail": "Americans living abroad get an automatic extension to June 15 to file. Two tools stop the same income being taxed twice: the foreign earned income exclusion, for wages and self-employment income earned while living abroad, and the foreign tax credit, for income tax paid to Cyprus. There is no credit on income you have excluded. Cyprus taxes you as a resident once you meet its 183-day rule or its 60-day rule, so most Americans living here file in both countries.", "topic": "us", "country": "us", "authority": "IRS", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/file-us-taxes-living-in-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "IRS: U.S. citizens and resident aliens abroad", "url": "https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad" }, { "title": "IRS: foreign tax credit", "url": "https://www.irs.gov/individuals/international-taxpayers/foreign-tax-credit" } ] }, { "id": "us/foreign-earned-income-exclusion-2026", "question": "How much is the foreign earned income exclusion for 2026?", "answer": "$132,900 per person for tax year 2026 ($130,000 for 2025), for wages and self-employment income earned while your tax home is abroad and you pass the bona fide residence or the physical presence test.", "detail": "Bona fide residence means living abroad for a full tax year; physical presence means at least 330 full days outside the US in any twelve months in a row. On top of the exclusion, housing costs above a base amount of $21,264 can be excluded or deducted for 2026, up to a limit of $39,870 in Cyprus. The exclusion does not cover dividends, interest or capital gains, and it does not reduce self-employment tax. For income it does not cover, the foreign tax credit is the tool against double tax.", "topic": "us", "country": "us", "authority": "IRS", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/foreign-earned-income-exclusion-2026/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "IRS: figuring the foreign earned income exclusion", "url": "https://www.irs.gov/individuals/international-taxpayers/figuring-the-foreign-earned-income-exclusion" }, { "title": "IRS: foreign earned income exclusion", "url": "https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion" }, { "title": "IRS Notice 2026-25: housing expense limits for 2026", "url": "https://www.irs.gov/pub/irs-drop/n-26-25.pdf" }, { "title": "IRS: self-employment tax for businesses abroad", "url": "https://www.irs.gov/individuals/international-taxpayers/self-employment-tax-for-businesses-abroad" } ] }, { "id": "us/us-cyprus-tax-treaty", "question": "Is there a tax treaty between the US and Cyprus?", "answer": "Yes. It was signed in Nicosia on 19 March 1984 and has been in force since 31 December 1985. Its saving clause lets the US tax its citizens as if the treaty did not exist, with a few exceptions.", "detail": "The exceptions that matter most to Americans in Cyprus are the article on relief from double taxation and the rule that US Social Security benefits are taxed only in the US. In practice, an American in Cyprus relies mainly on the foreign tax credit and the foreign earned income exclusion, not on the treaty, to avoid paying twice.", "topic": "us", "country": "us", "authority": "IRS", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/us-cyprus-tax-treaty/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "IRS: United States–Cyprus income tax convention (PDF)", "url": "https://www.irs.gov/pub/irs-trty/cyprus.pdf" } ] }, { "id": "us/state-tax-after-moving-to-cyprus", "question": "Do I still owe state income tax after moving to Cyprus?", "answer": "It depends on the state. California and New York, for example, can keep treating you as a resident after you move abroad unless you meet their specific tests.", "detail": "California taxes its residents on their income from anywhere. Under a safe-harbour rule, someone abroad under an employment contract for at least 546 days in a row is treated as a nonresident, unless their intangible income, such as investment income, is over $200,000 in a year or the main purpose of the absence is to avoid tax. New York keeps you resident while it is your domicile, your permanent home, unless you spend at least 450 days in any 548 abroad, no more than 90 days in New York in that period, and stay within a pro-rata limit in the first and last years. Other states have their own rules; check yours before you go.", "topic": "us", "country": "us", "authority": "State tax authorities", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/state-tax-after-moving-to-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "California Franchise Tax Board: Publication 1031 (2025)", "url": "https://www.ftb.ca.gov/forms/2025/2025-1031-publication.pdf" }, { "title": "New York State Department of Taxation: resident, nonresident and part-year resident", "url": "https://www.tax.ny.gov/pit/file/pit_definitions.htm" } ] }, { "id": "us/fbar-form-8938-cyprus-bank-account", "question": "Do I have to report my Cyprus bank account to the US (FBAR and Form 8938)?", "answer": "The FBAR, if your foreign accounts together exceeded $10,000 at any time in the year. Form 8938 as well, if you live abroad and your foreign financial assets exceed $200,000 at year-end or $300,000 at any time ($400,000 and $600,000 if married filing jointly).", "detail": "The FBAR (FinCEN Form 114) is filed online, separately from your tax return. It is due April 15, with an automatic extension to October 15. Form 8938 goes with your tax return. The two overlap but do not replace each other.", "topic": "us", "country": "us", "authority": "IRS and FinCEN", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/fbar-form-8938-cyprus-bank-account/", "see_also": "https://manau.cy/banking-and-substance/", "sources": [ { "title": "IRS: report of foreign bank and financial accounts (FBAR)", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar" }, { "title": "IRS: do I need to file Form 8938?", "url": "https://www.irs.gov/businesses/corporations/do-i-need-to-file-form-8938-statement-of-specified-foreign-financial-assets" } ] }, { "id": "us/do-cyprus-banks-report-to-irs", "question": "Do Cyprus banks report American account holders to the IRS?", "answer": "Yes, through the Cyprus Tax Department. Cyprus has a Model 1 FATCA agreement with the US, in force since 21 September 2015: banks report US accounts to the Tax Department, which passes the information to the IRS.", "detail": "That is why a Cyprus bank asks about your US tax status when you open an account. Under the Central Bank of Cyprus's 2025 anti-money-laundering directive, banks may accept a passport and an electronic utility bill and may check identity remotely. They must refuse an account if they cannot complete their checks, and must not refuse without good reason.", "topic": "us", "country": "us", "authority": "Cyprus Tax Department and the IRS", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/do-cyprus-banks-report-to-irs/", "see_also": "https://manau.cy/banking-and-substance/", "sources": [ { "title": "U.S. Treasury: FATCA intergovernmental agreements", "url": "https://home.treasury.gov/policy-issues/tax-policy/foreign-account-tax-compliance-act" }, { "title": "U.S. Treasury: the FATCA agreement with Cyprus (PDF)", "url": "https://home.treasury.gov/system/files/131/FATCA-Agreement-Cyprus-12-2-2014.pdf" }, { "title": "Central Bank of Cyprus: questions and answers on the 2025 AML directive (Greek)", "url": "https://www.centralbank.cy/images/media/redirectfile/AML/New-Directive-2025/Questions-and-Answers-New-AML-CFT-Directive-2025.pdf" } ] }, { "id": "us/form-5471-cyprus-company", "question": "What US forms do I file if I own a Cyprus company?", "answer": "If you own 10% or more of it, usually Form 5471 every year, and the penalty for not filing is $10,000 per company per year. If US shareholders own more than half, it is a controlled foreign corporation (CFC), and some of its income can be taxed to you before it is paid out.", "detail": "Subpart F taxes US shareholders each year on their share of certain income of a CFC, such as passive income and some income from related-party sales and services, whether or not it is distributed. From tax years starting after 31 December 2025, the rest of a CFC's income is covered by the net CFC tested income rules, which replaced GILTI; see the next answer.", "topic": "us", "country": "us", "authority": "IRS", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/form-5471-cyprus-company/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "IRS: instructions for Form 5471", "url": "https://www.irs.gov/pub/irs-pdf/i5471.pdf" }, { "title": "Public Law 119-21 (GovInfo)", "url": "https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm" } ] }, { "id": "us/ncti-cyprus-company-2026", "question": "How does the 2025 US tax law (NCTI) affect a Cyprus company?", "answer": "For tax years starting after 31 December 2025, GILTI became net CFC tested income (NCTI). The return on physical assets is no longer excluded, the deduction falls to 40% and the credit for foreign tax rises to 90%. Cyprus's 15% rate is below the 18.9% needed for the high-tax exception.", "detail": "The 40% deduction and the foreign tax credit are available to US corporations and to individuals who make a section 962 election; an individual owner without that election gets neither. The high-tax exception is optional and applies when the foreign tax is more than 90% of the 21% US corporate rate, that is 18.9%. A company paying Cyprus tax at 15% does not reach it, so NCTI usually applies to its income.", "topic": "us", "country": "us", "authority": "IRS", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/ncti-cyprus-company-2026/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "Public Law 119-21 (GovInfo)", "url": "https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm" }, { "title": "IRS: instructions for Form 8993", "url": "https://www.irs.gov/pub/irs-pdf/i8993.pdf" }, { "title": "eCFR: 26 CFR 1.954-1, the high-tax exception", "url": "https://www.ecfr.gov/current/title-26/section-1.954-1" } ] }, { "id": "us/check-the-box-cyprus-ltd", "question": "Can my Cyprus company be a disregarded entity for US tax?", "answer": "It can choose. Only the Cyprus public limited company is on the US list of entities that must be taxed as corporations, so a private company limited by shares can elect its classification on Form 8832. Without an election, it is taxed as a corporation.", "detail": "An election can be backdated by up to 75 days. If you elect to have the company disregarded, you file Form 8858 for it instead of Form 5471. The choice changes how the company's income is taxed in the US, not in Cyprus; take it with a US tax adviser who knows your other income.", "topic": "us", "country": "us", "authority": "IRS", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/check-the-box-cyprus-ltd/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "eCFR: 26 CFR 301.7701-2, business entities and per se corporations", "url": "https://www.ecfr.gov/current/title-26/section-301.7701-2" }, { "title": "eCFR: 26 CFR 301.7701-3, classification elections", "url": "https://www.ecfr.gov/current/title-26/section-301.7701-3" }, { "title": "IRS: about Form 8858", "url": "https://www.irs.gov/forms-pubs/about-form-8858" } ] }, { "id": "us/social-security-tax-americans-cyprus", "question": "Do I pay US Social Security tax while living in Cyprus?", "answer": "If you are self-employed, usually yes. There is no US–Cyprus totalization agreement, so US self-employment tax of 15.3% applies once your net earnings reach $400, and the foreign earned income exclusion does not reduce it. Cyprus social insurance can apply to the same income.", "detail": "US Social Security benefits can be paid to you while you live in Cyprus; it is not one of the countries where payments are restricted. Under the US–Cyprus treaty, US Social Security benefits are taxed only in the US.", "topic": "us", "country": "us", "authority": "IRS and the Social Security Administration", "updated": "2026-10-12", "url": "https://manau.cy/countries/united-states/social-security-tax-americans-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Social Security Administration: totalization agreements in force", "url": "https://secure.ssa.gov/poms.nsf/lnx/0201701005" }, { "title": "IRS: self-employment tax for businesses abroad", "url": "https://www.irs.gov/individuals/international-taxpayers/self-employment-tax-for-businesses-abroad" }, { "title": "Social Security Administration: your payments while you are outside the United States", "url": "https://www.ssa.gov/pubs/EN-05-10137.pdf" }, { "title": "IRS: United States–Cyprus income tax convention (PDF)", "url": "https://www.irs.gov/pub/irs-trty/cyprus.pdf" } ] }, { "id": "il/can-israelis-live-in-cyprus", "question": "Can Israelis live in Cyprus?", "answer": "Yes. Israelis can visit Cyprus without a visa for up to 90 days in any 180; to stay longer, you need a residence permit from the Migration Department, and which one depends on what you will do here.", "detail": "Working remotely for employers or clients outside Cyprus: the Digital Nomad Visa, with a net income of at least €3,500 a month. It is issued for a year and can be renewed for up to two more; family members can join you but cannot work. Working for your own company here: a residence and employment permit through a company of foreign interests, with a gross salary of at least €2,500 a month. Investing at least €300,000 plus VAT in a new home, with a secure income from abroad of at least €50,000 a year (plus €15,000 for a spouse and €10,000 for each child): permanent residence, which lapses after two years' absence. Living on your own income without working: a visitor permit, with at least €2,000 a month paid into a Cyprus bank account. We prepare and submit the application, and your family's in the same file.", "topic": "il", "country": "il", "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/israel/can-israelis-live-in-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Gov.cy: visas", "url": "https://www.gov.cy/en/information/visas/" }, { "title": "Cyprus Ministry of Foreign Affairs: visa-exempt nationalities (Annex 1)", "url": "https://www.gov.cy/media/sites/19/2026/01/Annex-1_en.pdf" }, { "title": "Migration Department: digital nomads and family members", "url": "https://www.gov.cy/mip-md/en/documents/digital-nomads-and-family-members/" }, { "title": "Migration Department: legislation and policy", "url": "https://www.gov.cy/mip-md/en/documents/legislation-and-policy/" }, { "title": "Migration Department: immigration permits for investors", "url": "https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits-for-investors/" }, { "title": "Migration Department: visitors and family members", "url": "https://www.gov.cy/mip-md/en/documents/visitors-and-family-members/" } ] }, { "id": "il/do-israelis-need-a-visa-for-cyprus", "question": "Do Israelis need a visa for Cyprus, and how long can they stay?", "answer": "No visa is needed for stays of up to 90 days in any 180-day period. Cyprus is not yet a full member of the Schengen area, so its permits and day counts are separate from Schengen's.", "detail": "Once the EU's ETIAS travel authorisation starts, Israelis will need it for Cyprus as for the Schengen countries. It is not running yet; the European Commission expects it in the last quarter of 2026. A visit does not allow work. To stay longer, or to work, apply for a residence permit before the 90 days are used up.", "topic": "il", "country": "il", "authority": "Ministry of Foreign Affairs", "updated": "2026-10-12", "url": "https://manau.cy/countries/israel/do-israelis-need-a-visa-for-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Gov.cy: visas", "url": "https://www.gov.cy/en/information/visas/" }, { "title": "Cyprus Ministry of Foreign Affairs: visa-exempt nationalities (Annex 1)", "url": "https://www.gov.cy/media/sites/19/2026/01/Annex-1_en.pdf" }, { "title": "European Union: who should apply for ETIAS", "url": "https://travel-europe.europa.eu/etias/about-etias/who-should-apply" }, { "title": "European Commission: EES and ETIAS, what travellers need to know (April 2026)", "url": "https://home-affairs.ec.europa.eu/news/main-differences-between-ees-and-etias-what-travellers-need-know-2026-04-28_en" } ] }, { "id": "il/israel-cyprus-tax-treaty", "question": "Is there a tax treaty between Israel and Cyprus?", "answer": "No. Neither country's list of tax treaties includes the other, and Israel's notification under the OECD's multilateral tax convention leaves Cyprus out. Israel relieves double taxation only through its own foreign tax credit.", "detail": "The credit is limited to the Israeli tax on the same income, and unused credit can be carried forward for five years. Without a treaty there is no tie-breaker rule to decide which country you are resident in, so you can be resident in both. That is why ending Israeli residency properly matters more for Israelis than for people from treaty countries. In March 2024, the Israel Tax Authority was reported to be examining Israelis' companies, property and travel in Cyprus.", "topic": "il", "country": "il", "authority": "Israel Tax Authority", "updated": "2026-10-12", "url": "https://manau.cy/countries/israel/israel-cyprus-tax-treaty/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Cyprus Ministry of Finance: double tax treaties (list)", "url": "https://www.gov.cy/mof/en/documents/double-tax-treaties/" }, { "title": "Israel Ministry of Finance: international agreements (Hebrew)", "url": "https://www.gov.il/he/Departments/DynamicCollectors/international_agreements" }, { "title": "OECD: Israel's position under the multilateral convention (MLI), at deposit", "url": "https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-position-israel-instrument-deposit.pdf" }, { "title": "PwC Worldwide Tax Summaries: Israel, foreign tax relief and treaties", "url": "https://taxsummaries.pwc.com/israel/individual/foreign-tax-relief-and-tax-treaties" }, { "title": "Globes: Tax Authority targets Israelis' ties with Cyprus (18 March 2024)", "url": "https://en.globes.co.il/en/article-tax-authority-targets-israelis-ties-with-cyprus-1001473967" } ] }, { "id": "il/end-israeli-tax-residency", "question": "How do I stop being an Israeli tax resident when I move to Cyprus?", "answer": "By moving your centre of life out of Israel. Israel presumes you are resident if you spend 183 days or more there in a tax year, or 30 days in the year and 425 days over that year and the two before; both presumptions can be rebutted.", "detail": "There is also a test for leaving: someone who spends 183 days or more abroad in each of two consecutive years, and whose centre of life stays outside Israel in the two years after, is treated as a foreign resident for the whole period. If you meet a day-count presumption but claim not to be resident, you attach Form 1348, the residency declaration, to your annual return. In July 2025 the Israel Tax Authority published a draft bill that would add fixed day-count tests that cannot be rebutted. We could not confirm that it has been passed; until it is, the rules above apply.", "topic": "il", "country": "il", "authority": "Israel Tax Authority", "updated": "2026-10-12", "url": "https://manau.cy/countries/israel/end-israeli-tax-residency/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Israel Tax Authority: draft bill on individual tax residency, 2 July 2025 (Hebrew)", "url": "https://www.gov.il/he/pages/sa020725-1" }, { "title": "PwC Worldwide Tax Summaries: Israel, individual residence", "url": "https://taxsummaries.pwc.com/israel/individual/residence" }, { "title": "Israel Tax Authority: Form 1348, residency declaration (Hebrew)", "url": "https://www.gov.il/BlobFolder/service/reporting-and-payment-2023-annual-tax-report-for-individuals/ar/Service_Pages_Income_tax_annual-report-2022_annual-singular-report-2022_1348-2022.pdf" } ] }, { "id": "il/israel-exit-tax", "question": "Is there an exit tax when leaving Israel for Cyprus?", "answer": "Yes. When you stop being an Israeli resident, your assets are treated as sold on the day before. You can pay the tax then, or wait until you actually sell; if you wait, the Israeli share of the gain is the real gain multiplied by the time you held the asset before leaving, divided by the total time you held it.", "detail": "The exit tax is one of the tax positions the Israel Tax Authority asks to be reported, on Form 1346. Shares in your own companies are assets too, which is why founders plan the date of their move with their Israeli accountant.", "topic": "il", "country": "il", "authority": "Israel Tax Authority", "updated": "2026-10-12", "url": "https://manau.cy/countries/israel/israel-exit-tax/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "PwC Worldwide Tax Summaries: Israel, income determination and exit tax", "url": "https://taxsummaries.pwc.com/israel/individual/income-determination" }, { "title": "Israel Tax Authority: Form 1346, reportable tax positions (Hebrew)", "url": "https://www.gov.il/BlobFolder/service/annual-report-companies-2021/he/Service_Pages_Income_tax_itc1346.pdf" } ] }, { "id": "il/cyprus-company-managed-from-israel", "question": "Where is my Cyprus company taxed if I run it from Israel?", "answer": "In Israel. A company is an Israeli resident if it is incorporated in Israel or if its business is controlled and managed from Israel, so a Cyprus company run from Israel is taxed there.", "detail": "With no tax treaty between the two countries, Cyprus can treat the same company as resident too: a company incorporated in Cyprus is resident here unless a treaty says otherwise. For the company to be taxed only in Cyprus, its management and control has to be here in fact: a board that meets and decides in Cyprus, with the substance that goes with it, and you living here if you are the one who decides.", "topic": "il", "country": "il", "authority": "Israel Tax Authority", "updated": "2026-10-12", "url": "https://manau.cy/countries/israel/cyprus-company-managed-from-israel/", "see_also": "https://manau.cy/banking-and-substance/", "sources": [ { "title": "PwC Worldwide Tax Summaries: Israel, corporate residence", "url": "https://taxsummaries.pwc.com/israel/corporate/corporate-residence" }, { "title": "Law 244(I)/2025 amending the Income Tax Law (CyLaw)", "url": "https://www.cylaw.org/nomoi/arith/2025_1_244.pdf" } ] }, { "id": "il/israel-cfc-rules-cyprus-company", "question": "Is my Cyprus company a controlled foreign company under Israeli tax rules?", "answer": "It can be. An Israeli resident with 10% or more of the means of control can be taxed on profits the company has not paid out, if its income is mostly passive and taxed at an effective rate of 15% or less. Cyprus's 15% rate does not take a passive company out of the rules.", "detail": "Passive income means interest, dividends, rent, royalties and gains. A Cyprus company with a real trading business, staff and customers is in a different position; the test looks at what the income is. The rules apply to Israeli residents. Once you have moved your centre of life to Cyprus and ended your Israeli residency, they stop applying to you.", "topic": "il", "country": "il", "authority": "Israel Tax Authority", "updated": "2026-10-12", "url": "https://manau.cy/countries/israel/israel-cfc-rules-cyprus-company/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "PwC Worldwide Tax Summaries: Israel, group taxation and CFC rules", "url": "https://taxsummaries.pwc.com/israel/corporate/group-taxation" }, { "title": "Cyprus Tax Department: Tax Reform 2026", "url": "https://www.gov.cy/mof-tax/en/documents/forologiki-metarrythmisi-2026/" } ] }, { "id": "il/bituach-leumi-moving-to-cyprus", "question": "What happens with Bituach Leumi when I move to Cyprus?", "answer": "For the first five years abroad, the National Insurance Institute normally keeps treating you as resident. That keeps your benefits and state health cover, but contributions stay due: at least NIS 266 a month with no income, in 2026.", "detail": "If you have fully emigrated, you can ask to end your residency earlier with a declaration; it is refused if your spouse or children stay in Israel. After five years abroad, residency is removed, and you can appeal. Coming back can mean a waiting period for health services of one month for each year away, at least two and at most six, if you ended your residency or missed health payments while abroad for 18 months or more. The waiting period can be bought out. Cyprus is not on Israel's list of social security agreements, so none of their special rules apply between the two countries.", "topic": "il", "country": "il", "authority": "National Insurance Institute", "updated": "2026-10-12", "url": "https://manau.cy/countries/israel/bituach-leumi-moving-to-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "National Insurance Institute: residency when living abroad (Hebrew)", "url": "https://www.btl.gov.il/Insurance/Living_abroad/Pages/minehshavletoshavisrael.aspx" }, { "title": "National Insurance Institute: ending residency (Hebrew)", "url": "https://www.btl.gov.il/Insurance/Living_abroad/Pages/HfsakatTosvot1.aspx" }, { "title": "National Insurance Institute: contributions while abroad (Hebrew)", "url": "https://www.btl.gov.il/Insurance/Living_abroad/Pages/tashlumdmeibituah.aspx" }, { "title": "National Insurance Institute: waiting period for health services (Hebrew)", "url": "https://www.btl.gov.il/Insurance/Living_abroad/Pages/chishuvTkufatHamtana.aspx" }, { "title": "National Insurance Institute: social security agreements (Hebrew)", "url": "https://www.btl.gov.il/benefits/International_Conventions/Pages/default.aspx" } ] }, { "id": "il/can-israelis-buy-property-in-cyprus", "question": "Can an Israeli buy an apartment in Cyprus?", "answer": "Yes, with permission. As a buyer from outside the EU, you need the Council of Ministers' permission under the Immovable Property (Restriction of Purchase by Aliens) Law, Cap. 109; without it, the property cannot be validly registered in your name.", "detail": "Until permission is granted, the sale contract gives you no right to the property itself. A company controlled by non-EU owners counts as foreign too, and a lease of more than 33 years counts as a purchase. Further conditions apply to land beyond what a home or business premises needs. A new home bought from a developer for at least €300,000 plus VAT is also the usual route to permanent residence, with the income conditions in the answer on living in Cyprus. Purchase agreements are drafted by an advocate; we coordinate the paperwork around them with our partner advocate.", "topic": "il", "country": "il", "authority": "Council of Ministers", "updated": "2026-10-12", "url": "https://manau.cy/countries/israel/can-israelis-buy-property-in-cyprus/", "see_also": "https://manau.cy/agreements/", "sources": [ { "title": "Immovable Property (Restriction of Purchase by Aliens) Law, Cap. 109 (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/0_109/full.html" }, { "title": "Migration Department: immigration permits for investors", "url": "https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits-for-investors/" } ] }, { "id": "gr/greek-citizens-register-in-cyprus", "question": "Do Greek citizens need a residence permit in Cyprus?", "answer": "No permit, but a registration. If you stay longer than three months, you apply for the registration certificate (form MEU1, the yellow slip) within four months of arriving.", "detail": "You register as an employee, as self-employed, or as someone with enough money and health insurance. The Migration Department decides within a month, and the certificate has no expiry date; not applying can bring a fine of up to €2,500. After five years of continuous lawful residence you can apply for a permanent residence certificate.", "topic": "gr", "country": "gr", "authority": "Migration Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/greece/greek-citizens-register-in-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Migration Department: registration of EU citizens (MEU1)", "url": "https://www.gov.cy/mip-md/en/documents/e-u-e-e-a-citizens-and-family-members-2/e-u-e-e-a-citizens-family-member/registration-of-e-u-citizens-and-members-of-their-families-who-are-also-e-u-e-e-a-citizens-meu1/" } ] }, { "id": "gr/transfer-greek-tax-residence-to-cyprus", "question": "How do I move my tax residence from Greece to Cyprus?", "answer": "Through AADE's procedure for transferring tax residence abroad: you apply in the first ten days of March of the year after you leave, and send the supporting documents in the first ten days of September; the final deadline is 31 December.", "detail": "Greece treats you as tax resident if your home, main residence, usual abode or centre of life is in Greece, or if you spend more than 183 days there in any twelve months. On the Cyprus side, you become tax resident under the 183-day rule or the 60-day rule; the general answer on Cyprus tax residence explains both.", "topic": "gr", "country": "gr", "authority": "AADE", "updated": "2026-10-12", "url": "https://manau.cy/countries/greece/transfer-greek-tax-residence-to-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "AADE: tax residence of individuals", "url": "https://aade.gr/en/greeks-abroad-non-residents/income-taxation/tax-residence-natural-persons-itc" }, { "title": "AADE: transferring tax residence from Greece abroad", "url": "https://aade.gr/en/greeks-abroad-non-residents/income-taxation/transferring-tax-residency-greece-abroad" } ] }, { "id": "gr/greek-cfc-rules-cyprus-company", "question": "Do Greek CFC rules apply to my Cyprus company?", "answer": "They can. Greek rules on controlled foreign companies cover individuals as well as companies: they apply when you control more than half of the company, it pays less than half the tax it would pay in Greece, and more than 30% of its income is passive.", "detail": "They do not apply to an EU company with a substantive economic activity, with real staff, equipment, assets and premises; the tax office has to show that this activity is missing. With Greek corporate tax at 22%, half is 11%, so a Cyprus company that actually pays the 15% corporate tax would normally pass that test.", "topic": "gr", "country": "gr", "authority": "AADE", "updated": "2026-10-12", "url": "https://manau.cy/countries/greece/greek-cfc-rules-cyprus-company/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "AADE circular E.2018/2022 on controlled foreign companies (Greek)", "url": "https://www.aade.gr/sites/default/files/2022-02/e_2018_2022ada.pdf" }, { "title": "PwC Worldwide Tax Summaries: Greece, corporate income tax", "url": "https://taxsummaries.pwc.com/greece/corporate/taxes-on-corporate-income" } ] }, { "id": "gr/greece-cyprus-tax-treaty", "question": "Is there a tax treaty between Greece and Cyprus?", "answer": "Yes. It was signed on 30 March 1968 and has been in force since 16 January 1969.", "detail": "The Cyprus Ministry of Finance lists no later protocol to it. Which country taxes what, once you live in Cyprus, follows that treaty together with each country's own rules on residence.", "topic": "gr", "country": "gr", "authority": "Cyprus Ministry of Finance", "updated": "2026-10-12", "url": "https://manau.cy/countries/greece/greece-cyprus-tax-treaty/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Cyprus Ministry of Finance: double tax treaties", "url": "https://mof.gov.cy/en/latest-news/785/en/useful-links/530/en/taxation-investment-policy/double-taxation-agreements" } ] }, { "id": "in/do-indians-need-a-visa-for-cyprus", "question": "Do Indians need a visa for Cyprus?", "answer": "Yes. Indian nationals need a visa, unless they hold a valid double- or multiple-entry Schengen visa or a Schengen residence permit, which lets them stay up to 90 days in any 180.", "detail": "To live in Cyprus, you need a residence permit from the Migration Department: for example through a company of foreign interests, with a gross salary of at least €2,500 a month, or the Digital Nomad Visa, with a net income of at least €3,500 a month from work for clients or employers outside Cyprus.", "topic": "in", "country": "in", "authority": "Ministry of Foreign Affairs", "updated": "2026-10-12", "url": "https://manau.cy/countries/india/do-indians-need-a-visa-for-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Cyprus Ministry of Foreign Affairs: countries whose nationals need a visa", "url": "https://www.gov.cy/mfa/en/documents/countries-whose-nationals-are-required-to-hold-a-visa-to-enter-the-republic-of-cyprus/" }, { "title": "Decision No 565/2014/EU on recognising Schengen visas (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32014D0565" }, { "title": "Migration Department: legislation and policy", "url": "https://www.gov.cy/mip-md/en/documents/legislation-and-policy/" }, { "title": "Migration Department: digital nomads and family members", "url": "https://www.gov.cy/mip-md/en/documents/digital-nomads-and-family-members/" } ] }, { "id": "in/india-cyprus-tax-treaty", "question": "Is Cyprus still a notified jurisdictional area for India?", "answer": "No. India rescinded Cyprus's notification as a notified jurisdictional area on 14 December 2016, with effect from 1 November 2013, and a new India–Cyprus tax treaty came into force the same day.", "detail": "The new treaty was signed on 18 November 2016, came into force on 14 December 2016 and replaced the 1994 treaty. In India it applies from the financial year beginning 1 April 2017.", "topic": "in", "country": "in", "authority": "Central Board of Direct Taxes", "updated": "2026-10-12", "url": "https://manau.cy/countries/india/india-cyprus-tax-treaty/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Cyprus Ministry of Finance: double tax treaties", "url": "https://mof.gov.cy/en/latest-news/785/en/useful-links/530/en/taxation-investment-policy/double-taxation-agreements" }, { "title": "Business Standard: revised India–Cyprus treaty notified (16 December 2016)", "url": "https://www.business-standard.com/amp/article/news-ani/centre-issues-notification-for-revised-double-taxation-avoidance-agreement-between-india-cyprus-116121600288_1.html" } ] }, { "id": "in/indian-residential-status-moving-to-cyprus", "question": "When do I stop being resident in India for tax after moving to Cyprus?", "answer": "Under the Income-tax Act 2025, in force since 1 April 2026, you are resident if you spend 182 days or more in India in the tax year, or 60 days in the year and 365 days over the four years before. Indian citizens leaving India for a job abroad are judged on the 182-day test only.", "detail": "For Indian citizens and people of Indian origin who visit India with Indian income above ₹15 lakh, the 60-day test becomes 120 days. And an Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any other country is treated as resident. Becoming tax resident in Cyprus under its 183-day or 60-day rule makes you liable to tax here, which is the point to plan around.", "topic": "in", "country": "in", "authority": "Income Tax Department", "updated": "2026-10-12", "url": "https://manau.cy/countries/india/indian-residential-status-moving-to-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "CBDT: the Income-tax Act 2025 comes into force on 1 April 2026", "url": "https://www.incometaxindia.gov.in/documents/d/guest/press-release-income-tax-act-2025-comes-into-force-from-01-april-2026-pdf" }, { "title": "Income Tax Department: residence in India (section 6)", "url": "https://www.incometaxindia.gov.in/w/section-6-1" } ] }, { "id": "in/set-up-cyprus-company-from-india-lrs-odi", "question": "Can I set up a Cyprus company from India under the LRS and ODI rules?", "answer": "Within limits. An Indian resident can send up to USD 250,000 abroad in each financial year (April to March) under the Liberalised Remittance Scheme, and an individual may set up or control a foreign company only in an operating business, not in financial services.", "detail": "The Reserve Bank's overseas investment directions were updated on 1 April 2026; your bank applies them when it sends the money. A Cyprus company whose key decisions are really made in India can be Indian resident under the place-of-effective-management test, so where the board decides matters as much as where the company is registered.", "topic": "in", "country": "in", "authority": "Reserve Bank of India", "updated": "2026-10-12", "url": "https://manau.cy/countries/india/set-up-cyprus-company-from-india-lrs-odi/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "Reserve Bank of India: Liberalised Remittance Scheme", "url": "https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=10192" }, { "title": "Reserve Bank of India: directions on overseas investment", "url": "https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12710" }, { "title": "Income Tax Department: residence in India (section 6)", "url": "https://www.incometaxindia.gov.in/w/section-6-1" } ] }, { "id": "ua/temporary-protection-cyprus-end-date", "question": "How long does temporary protection for Ukrainians in Cyprus last?", "answer": "In EU law, until 4 March 2027. On 15 July 2026, EU countries agreed to extend it to 4 March 2028, with the formal decision to follow.", "detail": "Under that agreement, new applicants must be meeting their military obligations in Ukraine; people who already hold protection are not affected. If you plan to stay beyond the protection, a residence permit, for example through a company of foreign interests or the Digital Nomad Visa, is the route to look at in good time.", "topic": "ua", "country": "ua", "authority": "Council of the EU", "updated": "2026-10-12", "url": "https://manau.cy/countries/ukraine/temporary-protection-cyprus-end-date/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Council Implementing Decision (EU) 2025/1460 (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32025D1460" }, { "title": "Council of the EU: temporary protection to be extended until March 2028 (15 July 2026)", "url": "https://www.consilium.europa.eu/en/press/press-releases/2026/07/15/eu-countries-agree-to-extend-temporary-protection-for-those-fleeing-ukraine-until-march-2028/" } ] }, { "id": "ua/temporary-protection-work-open-company", "question": "Can I work or open a company in Cyprus with temporary protection?", "answer": "Yes. EU rules on temporary protection allow you to work as an employee and to be self-employed for as long as the protection lasts, and owning a Cyprus company does not depend on your residence status.", "detail": "Ukrainian citizens with a biometric passport can also visit Cyprus without a visa for up to 90 days in any 180. We prepare the company with our partner advocate, and the bank application, as for any founder; your protection document is part of the identity file.", "topic": "ua", "country": "ua", "authority": "Council of the EU", "updated": "2026-10-12", "url": "https://manau.cy/countries/ukraine/temporary-protection-work-open-company/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "Directive 2001/55/EC on temporary protection (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32001L0055" }, { "title": "Regulation (EU) 2018/1806, Article 4 (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32018R1806" } ] }, { "id": "ua/ukraine-cfc-rules-cyprus-company", "question": "Do Ukrainian CFC rules apply to my Cyprus company?", "answer": "They can, while you are a Ukrainian tax resident. A foreign company is controlled if a Ukrainian resident owns more than 50%, or more than 10% when Ukrainians together own 50% or more, and the owner files a CFC report.", "detail": "The profit is exempt where Ukraine has a tax treaty with the company's country, as it does with Cyprus, and either the company's effective tax is no more than five points below Ukraine's 18%, or its passive income is half or less of its income. A Cyprus company paying the 15% corporate tax normally passes the first test. All of one person's controlled companies are also exempt if their combined income is €2 million or less. The Ukraine–Cyprus treaty, signed in 2012, has been in force since 2013, with a protocol in force since 2019.", "topic": "ua", "country": "ua", "authority": "State Tax Service of Ukraine", "updated": "2026-10-12", "url": "https://manau.cy/countries/ukraine/ukraine-cfc-rules-cyprus-company/", "see_also": "https://manau.cy/company-formation/", "sources": [ { "title": "Tax Code of Ukraine (zakon.rada.gov.ua)", "url": "https://zakon.rada.gov.ua/laws/show/2755-17" }, { "title": "Cyprus Ministry of Finance: double tax treaties", "url": "https://mof.gov.cy/en/latest-news/785/en/useful-links/530/en/taxation-investment-policy/double-taxation-agreements" } ] }, { "id": "ua/stop-being-ukrainian-tax-resident", "question": "When do I stop being a Ukrainian tax resident if I live in Cyprus?", "answer": "Ukraine checks residence in order: where your home is, where your permanent home is, where your centre of life is, whether you spend 183 days or more in Ukraine in the tax year, and finally citizenship.", "detail": "Family members living in Ukraine, or a business registered there, are enough to place your centre of life in Ukraine. So moving your family and closing or handing over a Ukrainian business matter as much as the days. Cyprus treats you as tax resident under its 183-day or 60-day rule; where both countries claim you, the Ukraine–Cyprus treaty decides.", "topic": "ua", "country": "ua", "authority": "State Tax Service of Ukraine", "updated": "2026-10-12", "url": "https://manau.cy/countries/ukraine/stop-being-ukrainian-tax-resident/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Tax Code of Ukraine (zakon.rada.gov.ua)", "url": "https://zakon.rada.gov.ua/laws/show/2755-17" } ] }, { "id": "lb/do-lebanese-need-a-visa-for-cyprus", "question": "Do Lebanese citizens need a visa for Cyprus?", "answer": "Yes. Lebanese citizens need a visa for Cyprus, though EU rules allow Cyprus to accept a valid Schengen visa instead; check with the Cyprus consulate before you travel.", "detail": "To live and work here, the usual routes are a residence and employment permit through a company of foreign interests, with a gross salary of at least €2,500 a month, or the Digital Nomad Visa for remote work for clients outside Cyprus.", "topic": "lb", "country": "lb", "authority": "Ministry of Foreign Affairs", "updated": "2026-10-12", "url": "https://manau.cy/countries/lebanon/do-lebanese-need-a-visa-for-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Regulation (EU) 2018/1806, Article 4 (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32018R1806" }, { "title": "Decision No 565/2014/EU on recognising Schengen visas (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32014D0565" }, { "title": "Migration Department: legislation and policy", "url": "https://www.gov.cy/mip-md/en/documents/legislation-and-policy/" } ] }, { "id": "lb/lebanon-eu-high-risk-list-banking", "question": "Why do Cyprus banks ask Lebanese clients more questions?", "answer": "Because Lebanon is on the EU's list of high-risk third countries for money laundering since 2025, so EU banks must apply enhanced checks to business linked to it. Expect more paperwork and a slower account opening.", "detail": "The European Commission added Lebanon to the list by a delegated regulation published on 16 July 2025. The FATF also kept Lebanon under increased monitoring in June 2026. A complete file is what moves an application forward: where the money comes from, what the business does and with whom. We prepare it to the bank's own checklist before the first meeting.", "topic": "lb", "country": "lb", "authority": "European Commission", "updated": "2026-10-12", "url": "https://manau.cy/countries/lebanon/lebanon-eu-high-risk-list-banking/", "see_also": "https://manau.cy/banking-and-substance/", "sources": [ { "title": "Commission Delegated Regulation (EU) 2025/1184 (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32025R1184" }, { "title": "Directive (EU) 2015/849, Article 18a (EUR-Lex)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02015L0849-20210630" }, { "title": "FATF: jurisdictions under increased monitoring, June 2026", "url": "https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html" } ] }, { "id": "lb/lebanon-cyprus-tax-treaty", "question": "Is there a tax treaty between Lebanon and Cyprus?", "answer": "Yes. It was signed on 18 February 2003 and came into force in April 2005.", "detail": "Lebanon treats you as tax resident if you have a place of business or a home available to your family there, or spend more than 183 days there in any twelve months, and it has no rules on controlled foreign companies. Cyprus treats you as resident under its 183-day or 60-day rule; where both countries claim you, the treaty decides.", "topic": "lb", "country": "lb", "authority": "Cyprus Ministry of Finance", "updated": "2026-10-12", "url": "https://manau.cy/countries/lebanon/lebanon-cyprus-tax-treaty/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Cyprus Ministry of Finance: double tax treaties", "url": "https://mof.gov.cy/en/latest-news/785/en/useful-links/530/en/taxation-investment-policy/double-taxation-agreements" }, { "title": "PwC Worldwide Tax Summaries: Lebanon, residence", "url": "https://taxsummaries.pwc.com/lebanon/individual/residence" }, { "title": "PwC Worldwide Tax Summaries: Lebanon, group taxation", "url": "https://taxsummaries.pwc.com/lebanon/corporate/group-taxation" } ] }, { "id": "lb/move-lebanese-business-to-cyprus", "question": "Can I move my business from Lebanon to Cyprus through the fast-track route?", "answer": "Through a Cyprus company of foreign interests, registered with the Business Facilitation Unit of the Business Support Centre. It needs an initial investment of at least €200,000 and an office lease of at least 12 months, in premises separate from any home.", "detail": "Staff from outside the EU can then receive residence and employment permits for up to three years, at a gross salary of at least €2,500 a month, and directors and key personnel can bring their spouse and minor children. Since 1 July 2026, applications are made only through CY Login. We prepare the company's registration and the permits in one file.", "topic": "lb", "country": "lb", "authority": "Business Support Centre", "updated": "2026-10-12", "url": "https://manau.cy/countries/lebanon/move-lebanese-business-to-cyprus/", "see_also": "https://manau.cy/relocation/", "sources": [ { "title": "Business Support Centre: registration of companies with foreign interests", "url": "https://www.gov.cy/bsc/en/business-facilitation-unit-bfu/registration-of-companies-with-foreign-interests/" }, { "title": "Migration Department: legislation and policy", "url": "https://www.gov.cy/mip-md/en/documents/legislation-and-policy/" } ] } ] }