Become a Cyprus Tax Resident Under the 60 Day Rule
60-days Rule / Cyprus Non-Dom Regime
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An individual is considered to be tax resident in the Republic of Cyprus provided that he/she was physically present in the Republic of Cyprus for a period exceeding 183 days. However, an individual may opt to become tax resident in the Republic of Cyprus under the “60-day rule”, introduced for the purposes of determining Cyprus tax residency for individuals. In particular, relying on the “60-day rule”, an individual may opt to become tax resident in the Republic of Cyprus if his/she is not tax resident in any other Country and provided he/she fulfills the following additional requirements cumulatively:
An individual is considered to be tax resident in the Republic of Cyprus provided that he/she was physically present in the Republic of Cyprus for
Σύμφωνα με το άρθρο 2 του περί Φορολογίας Ακίνητης Ιδιοκτησίας Νόμου, ακίνητη ιδιοκτησία θεωρείται η γη αλλά και οτιδήποτε είναι συνδεδεμένο στη γη, όπως οικοδομές,
THE LAW The Council of Europe has introduced Directive 2018/822, as regards the mandatory automatic exchange of information in the field of taxation in relation to
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