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The Economic Substance (Companies and Limited Partnerships) Act, 2018 (the Act) was introduced in the BVI,
effective 1 January 2019, to address the concerns of the EU Code of Conduct Group and the OECD Forum on
Harmful Tax Practices regarding economic substance.

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Business owner and consultant shake hands

From January 1st 2020 it is expected to take into force the new DTT singed between Cyprus and Kazakhstan. The agreement was signed and ratified on the 15th of May 2019 and is expected to provide new investment opportunities and better protection to tax residents of the two countries. 

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Category F (s.4)

This Category of visa is addressed to individuals who are not going to be employed or work in The Republic of Cyprus but they wish to enjoy the status of permanent residents of Cyprus which allows them to enter the country freely and live here. These individuals should earn their income from abroad which should be enough to cover their accommodation costs in Cyprus, with the minimum being at least €9.658,17 per annum and should be in a position to prove their income and that it is received from abroad.

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CYPRUS TAX CALENDAR 2022 IN ENGLISH & GREEK