Whether serving public sector organisations, owner managed businesses, private individuals or listed companies with overseas operations, our goal is to help our clients achieve their ambitions.
Whether serving public sector organisations, owner managed businesses, private individuals or listed companies with overseas operations, our goal is to help our clients achieve their ambitions.
Our tax professionals have researched and collected the most important information for both legal entities and individuals. Via the Cyprus Tax facts guide 2023, readers can acquire valuable insights about Cyprus's tax framework.
RSM Cyprus introduces the publication "Introduction to Transfer Pricing rules", which refers to the new rules on Transfer Pricing introduced in Cyprus that align with the requirements set out in Action 13 of the BEPS Action Plan recommended by the Organisation for Economic Cooperation and Development (OECD).
According to the Cyprus Tax Laws' provisions, companies and self-employed must pay their tax obligations in advance under the provisional tax assessment system.
DIRECT HOLDING OF REAL ESTATE
This section discusses the most important tax implications of the direct holding of real estate. Firstly, it discusses the impact for resident individuals and non-resident individuals. Thereafter it discusses the impact for resident companies and non-resident companies.
DIRECT PURCHASE OF REAL ESTATE
This paragraph discusses the most important tax implications of the direct purchase of real estate. First, it discusses the impact for resident individuals and non-resident individuals. Thereafter it discusses the impact for resident companies and non-resident companies.
Επιπρόσθετος φόρος 10% σε μισθωτούς με άλλα εισοδήματα (πέραν απο μισθωτές αποδοχές), βάσει των άρθρων 24 και 26 του περί Βεβαιώσεως και Εισπράξεως Φόρων Νόμου.