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Tax Updates
The Cyprus tax authorities announced on 24 September 2019 that individuals who had purchased undeveloped building land on or after 2 January 2018 for the sole purpose of constructing a dwelling to be used as their principal and permanent place of residence would be entitled to a partial refund of the VAT paid. VAT originally...
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Cyprus – Yacht Leasing Guidelines for VAT Matters The Cyprus Tax Authority issued its relevant Circular during the first semester of 2019, to provide guidance as to the implementation of VAT and the way leasing of pleasure yachts will be taxed going forward as well as the procedure to be followed in relation to the...
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The purpose of this email is to inform you about the requirements of the Cyprus Tax Legislation (Assessment and Collection Law as amended in 2002, article 24) regarding the filing of temporary tax returns and relevant temporary tax payments for the year 2019. Please note that a Temporary Tax Assessment of the estimated net taxable...
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Cyprus is continuing its ongoing efforts to increase its global network of Double Tax Treaties and in this respect Cyprus and Kazakhstan have, on 15 May 2019, signed a Double Tax Treaty (the “DTT”) aiming to enhance the economic and trade relations between the two states, while bringing new opportunities and better protection for taxpayers...
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