English (United Kingdom)

On 23/02/2021, the Republic of Cyprus implemented the provisions of the 5th Anti-Money Laundering EU Directive 2018/843 on its national legislation, whereby it was decided to establish central registers of ultimate beneficial owners. When it comes to the Trusts, there will be a separate register being the Register of Beneficial Owners of Express Trusts and similar legal arrangements.

The term “express trust refers to the trusts created expressly by a settlor at their own will, and does not include trusts arising by operation of law nor trusts for which the settlor shows no clear intention for their creation.

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The Cyprus Tax Department announced that the submission of the personal income tax return 2020 is now available.

Obligation to submit the personal income tax return 2020 have the below tax payers whose their gross annual income exceeds the 19.500 euros

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The Cyprus Council of Ministers issued a Decree on 18th of June obliging the Cyprus companies operating in the service and retail sector to accept card payments.

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CYPRUS TAX CALENDAR 2022 IN ENGLISH & GREEK