A new strategy aiming to attract foreign businesses to establish and expand their activities in Cyprus through a plan, was presented by the Cypriot Government and will be implemented from January 1, 2022.

The plan targets areas or fields interrelated to, inter alia, High Technology Companies, Innovation Companies, Shipping Companies, Pharmaceutical Companies, Biogenetics and Biotechnology Companies.

This plan aims to make Cyprus a Sustainable Business and Trade Center of the wider area and Europe that will be fully in line with the guidelines of the European Commission and the Recovery and Resilience Facility.

In this context, several incentives were prepared in order to attract foreign Companies to operate and/or relocate their headquarters and/or expand their business activities in Cyprus, which can be summarized as follows:

1. Business Facilitation Unit

A Business Facilitation Unit will be established which will act as the central point of contact for all Companies of international interest, which operate in Cyprus and/or relocate their headquarters and/or expand their business activities in Cyprus in specific areas of economy activity.

1. Company creation (Company registration, name approval, registration in the Social Insurance register, Registration in the VAT register and in the Income Tax)
2. Guidance for relevant permits for activation in Cyprus

• Acceleration in the issuance and renewal of residence and employment permits

2. Revised Policy for the issuance of Temporary Residence and Employment Permits to third country nationals employed in Companies of foreign interests operating in Cyprus

The Government of Cyprus has revised the existing policy for the employment of staff from third-countries who is employed by Companies of foreign interests operating in the Republic of Cyprus and/or Companies of foreign interest which intend to operate and/or relocate their headquarters in Cyprus and/or expand their business activities in Cyprus and have a physical presence in Cyprus including establishment/ operation of independent offices that are separate from any private residence.

Furthermore, the issuance of employment permits is facilitated, and work permits will be issued immediately within 1 month from the submission of the application and will last up to 3 years.

The eligible Companies are the following:

• Cypriot shipping Companies.
• Cypriot high technology / innovation Companies.
• Cypriot pharmaceutical Companies or Companies operating in the fields of biogenetics and biotechnology.

The necessary preconditions for the third country nationals to be employed in Cyprus are the following:

2. Minimum gross monthly salary of €2.500,00.
3. Possession of a university diploma or degree or equivalent qualification or certificate of relevant experience in a corresponding employment position of a 2-year duration and that the employee in question is presented with an employment contract of not less than two years.

The maximum number of third-country nationals that can be employed is set at 70% of the total number of employees of the Company over a period of 5 years.

The Company is also allowed to employ third-country nationals as support staff provided that it does not exceed 30% of the overall support staff. The aforementioned applies if there is a duly validated employment contract between the third country national and the employer in question which is in accordance with current legislation.

In addition, there is the right of family reunification of third country nationals who are part of the Business Facilitation Unit. Through this very Mechanism, the Labor Market will be directly and freely accessible to the Spouses of Employees who have Residency and Work Permits in the Republic. Said access will be limited however, to the Spouses who receive a minimum monthly salary of €2500, while, it does not apply at all to the family of the support staff.

3. Digital Nomad Visa

It should be noted that the Action Plan introduced the initiative of the “Digital Nomad Visa” according to which, Visas are granted to an initial maximum limit of 100 beneficiaries.

The Digital Nomad Visa concerns only residency permits in the Republic of Cyprus and not work permits, for people who live in Cyprus but work in Companies operating abroad.

Beneficiaries of the “Digital Nomad Visa” scheme, will be third-country nationals who are self-employed and/or are employees who work remotely using information and communication technology in order to communicate with their employers and/or clients. Said employers and/or clients must not be residents of the Republic.  The Visa is valid for a period of 12 months, with the right of renewal for another 2 years once said 12-month period has lapsed.

The holders of Digital Nomad Visa can be accompanied by their family members, who are granted, upon their request, a residence permit that expires at the same time as the beneficiaries’ does, but are not granted a work permit.

Moreover, if they have been residents of the Republic of Cyprus for a period of time which in total exceeds 183 days within the same tax year, then they are considered tax residents of Cyprus meaning they are not tax residents in any other Country.

They also have to present evidence which clearly indicate that they have sufficient resources, at a fixed income level, to cover their living expenses during their stay in Cyprus. The amount of resources required is set at €3.500.00 per month, together with medical coverage and a clear criminal record from the country of residence.

4. Tax Incentives

The possibility of extending the 50% tax exemption for investment in certified innovative Companies and by corporate investors is being considered. The regime that was in force until the end of June 2021 allowed tax exemptions only to natural persons. For this purpose, the opinion of the Directorate-General for Competition of the European Commission is expected and subsequently, the approval of the relevant bill is also expected by the Parliament.

In addition, the plan provides for the following:

• The extension of the tax exemption that applies to employees in the Republic, provided that they were non-residents of the Republic before starting their employment, for a period of 17 years.

• The expansion of the existing tax exemption to cover new residents-employees with a salary from employment of €55,000 and above with a tax exemption of 50%.

• Existing employees have the opportunity to extend the benefit from 10 to 17 years. Potential beneficiaries are persons with income (€55,000- € 100,000) for the remaining period of 17 years.

• At the same time, the abolition of the existing tax provision of 20% exemption from employment exercised in the Republic or €8,550 – whichever is lower – will be promoted, since incomes over €55,000 will receive a 50% income tax exemption.

• An increased deduction will also be granted for research and development costs and a deduction of taxable income equal to 120% of the actual cost.

These tax incentives also apply to Cypriots who have lived abroad for at least ten years, in order to persuade them to repatriate back to the Republic.

5. Naturalization

Furthermore, the right to apply for naturalization will be given to the employees of these Companies after five years of residence and work in the Republic or after four years if they meet the criterion of holding a recognized certificate of very good knowledge of the Greek language.

6. Social Insurance

Additionally, the transfer of social security contributions will be ensured so that when third-country nationals who have paid social security contributions in Cyprus, wish to return for permanent residence in their country, they will be entitled to transfer the contributions they paid, provided that they did not acquire any right in regards to age pension and/or disability etc.

The content of this article is valid as at the date of its first publication. It is intended to provide a general guide to the subject-matter and does not constitute legal advice. We recommend that you seek professional advice on your specific matter before acting on any information provided. For further information or advice, please contact Mrs. Stephanie Nicolaou, Advocate, Mediator, Legal Consultant & Certified AML Compliance Officer (CySEC) at the Law Firm CHAMBERSFIELD ECONOMIDES KRANOS, in Limassol Cyprus, # +357 25 356 800 or email at s.nicolaou@eklawyers.com, info@eklawyers.com.

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1. the definition of tax and the residency for companies incorporated in Cyprus,
2. the introduction of withholding taxes on payments of royalties, dividends, and interest to a company tax resident in a country included on the EU blacklist or to a company incorporate dinany of the EU back listed countries which is not considered tax resident anywhere.

Both laws are coming into force on December 31^st, 2022.

Until today, a company was considered as tax resident of Cyprus if its management and control is exercised in Cyprus. After this amendment, any company incorporated or registered in Cyprus whose management and control is exercised outside Cyprus will still be considered as tax resident of Cyprus, unless this company is considered as tax resident in any other state. As a result, a Cyprus-incorporated company can no longer be considered not to be tax resident anywhere. Unless a company is tax resident in a country included in the EU black list or if the company is incorporated in a country not included on the list, it is not tax resident in any jurisdiction

Royalties

The 10% withholding tax will apply to royalty payments made to a company that does not have a residence in Cyprus but which has a residence in a country that is included in the EU blacklist of non-cooperative jurisdictions, or to a company incorporated in such a backlisted country which is not tax resident anywhere, regardless of whether the assets for which the royalty is paid will be used in Cyprus or elsewhere.

Dividends

Dividends paid by Cypriot tax resident companies to companies tax resident in countries included in the EU black list of non-cooperative jurisdictions or to companies incorporated in such countries which are not tax residents anywhere will be subject to a 17% special defense contribution (“SDC”).

The above does not apply to companies listed on a recognized stock exchange.

Interests

The SDC rate on interest paid to a company that is not tax resident of Cyprus but tax resident in a country that is listed on the EU blacklist of non-cooperative jurisdictions, or to a company incorporated in one of those countries that is not considered tax resident anywhere, will be 30%.

The above does not apply to interest paid on securities listed on a recognized stock exchange.

Black listed countries

The list is adopted by EU on the 5^th of October 2021 and consists of the below countries

American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, US Virgin Islands and Vanuatu.

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One of the latest achievements of Chambersfield Economides Kranos is to receive the award of the Leading Adviser for Cyprus for 2021.

Acquisition International has been a monthly digital business magazine for more than 11 years.

Professionals in more than 170 countries rely on AI’s vital updates on business knowledge.

Each year AI nominates the leading business in different fields, such as Finance, Legal, NPO’s, Audit & Tax, CFO, Businesswoman and others.

For Chambersfield Economides & Kranos is the second time receiving a distinction from Acquisition International.

The first time was in 2019, for its Corporate Excellence and this year is appointed as the Leading Adviser for Cyprus.

More precisely, Chambersfield Economides Kranos is the leading Full-Service Cross-Border Law Firm of the year in Cyprus.

Chambersfield Economides Kranos is an international law firm with a physical presence in more than 9 countries and having offices in Limassol, London, and Singapore.

The legal firm provides a variety of services to international individuals and institutions.

A highly experienced team of professionals undertakes with ethos, professionalism, respect and personal approach, legal and business cases on all legal and corporate services.

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August 2020 changes into force:

• The parents of the applicant, as well as the parents of the applicant’s spouse are eligible to apply for the acquisition of the Cypriot Citizenship with a supplementary investment of €500.000 plus VAT (if applicable), individually or collectively 1-million-euro.
• Dependent adult family members (18 to 28 years old) can now apply for the acquisition of the Cypriot Citizenship through naturalization by exception, simultaneously with the main investor. This is a major change since it reduces dramatically the application waiting time.
• Financial dependent adult children between the ages of 18 – 28 years old, which are married, are no longer qualified to apply under their parents’ application. If they wish to be eligible to apply for the acquisition of the Cypriot citizenship, then they must process a separate application and fulfill all the requirements of the program as stated by the Civil Registry Laws of the Cyprus Investment Programme.
• Applicants are no longer eligible to apply for the acquisition of the Cypriot Citizenship through the incorporation of a development company and/or investment in own development project.
• If an applicant chooses to invest in a Cypriot company, then it must employ at least nine (9) Cypriot or EU citizens in order to be eligible to apply.
• The donation amounts to the Research and Innovation Foundation, as well as to the Cyprus Land Development Corporation, changed from €75.000 euro to €100.000 euro each. Donation is now settled to €200.000 in total.
• According to the regulation provisions of the program, all funds related with the fulfillment of the investment criteria of the Cyprus Investment Programme, including the purchase of the permanent private residence of the applicant and Republic payments for the investments, should be wired from the applicant’s overseas bank account or the applicant’s company / companies to a licensed Cyprus Financial institution that is controlled by the Central Bank of Cyprus. It is noted that all wired transfer copies should be attached to investor’s application upon submission.
• The police clearance certificate must be no more than six (6) months old.
• Political Exposed Persons (PEPs) should not have held public office up to a year before the time of their application, in order to be eligible to apply. It should be stressed that this change from five (5) to one (1) year applies only when PEPs did not occupy important political positions i.e. ministers or their deputies, ambassadors, heads of states or governments, cities mayors etc.
• Applicants that were convicted with a serious criminal offence with a sentence over five (5) years, or any other offence of similar severity, are not eligible to apply for the acquisition of the Cypriot citizenship through the Cyprus Investment Programme. This restriction applies also if an applicant is convicted for a specific crime in another country, that crime is considered to be a crime held in the Republic of Cyprus, with a resembling imprisonment sentence.
• Additionally, applicants that are under criminal investigation with a possible sentence of minimum five (5) years are not qualified to submit an application for the acquisition of the Cypriot Citizenship through naturalization by exception.

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Ακολουθεί Ελληνική Μετάφραση 

General Healthcare System (GESY)

The Ministry of Finance issued a degree for the non-contribution of the additional taxation to General Healthcare System (GESY) that was scheduled to take place on the 31^st of March 2020 and until the 31^st of May 2020, from all the employers, the employees and the government, for the enhancement of the health services for control of the virus and for a non-negative impact of the income of the employees and enterprises.

To this point, noted shall be that the timeframe of the 2^nd phase of GHS, starting on the 1^st of June 2020 will not be affected. In cases that increased needs arose for the application of the 2^nd phase of GHS, these will be covered by the government.

VAT

The Ministry of Finance also announced that there will be a two-month VAT payments “holiday” for the businesses with an annual turnover below €1million and specifically, starting on the 31^st of March 2020 until the 31^st of May 2020 in order to provide liquidity to the businesses. This measure is also applied to the enterprises, whose turnover decreased by more than 25%, due to the COVID-19. Upon these difficult times, a repayment schedule may be agreed and/or arranged for the repayments of the debts to be paid gradually until the 11^th of November 2020. With this measure the government provides cashflow relief to businesses during the coronavirus outbreak.

Further, the temporary reduction of VAT was also announced by the Ministry of Finance, with which the VAT decreases from 19% to 17% for a period of two months and from 9% to 7% for a period of three and a half months, immediately after the voting of the relevant legislation and in order to enhance the purchasing power of citizens and the stimulation of consumption.

Tax

The extension of the obligation to submit tax returns for those who were obliged to do so by the 31^st of March 2020, for two months, was also announced by the Ministry of Finance. The new deadline for submission was scheduled to be on the 31^st of May 2020.

COVID-19. Μέτρα της Κυπριακής Δημοκρατίας που ανακοινώθηκαν από το Υπουργείο Οικονομικών

ΓΕΣΥ

Το Υπουργείο Οικονομικών ανακοίνωσε την μη καταβολή της πρόσθετης εισφοράς στο ΓΕΣΥ, η οποία είχε προγραμματιστεί την 31^η Μαρτίου 2020 για δύο μήνες, από τους εργοδότες, τους εργαζομένους και το κράτος, για ενίσχυση του τομέα της υγείας, στην προσπάθεια καταπολέμησης του ιού και για τον μη επηρεασμό των εισοδημάτων των εργαζομένων και των επιχειρήσεων. Επί τούτου του σημείου, σημειώνεται ότι το χρονοδιάγραμμα για εφαρμογή της 2ης Φάσης του ΓΕΣΥ δεν επηρεάζεται. Σε περίπτωση που παρουσιαστούν αυξημένες ανάγκες για την εφαρμογή της 2ης Φάσης του ΓΕΣΥ, θα καλυφθούν από το κράτος.

ΦΠΑ

Προσωρινή αναστολή για δύο μήνες της υποχρέωσης καταβολής του ΦΠΑ ανακοίνωσε επίσης το Υπουργείο Υγείας, για την παροχή ρευστότητας στις επιχειρήσεις. Νοείται ότι το εν λόγω μέτρο αφορά τις επιχειρήσεις, των οποίων ο κύκλος εργασιών τους δεν ήταν μεγαλύτερος από €1εκ σύμφωνα με τις φορολογικές δηλώσεις που υποβλήθηκαν το 2019 καθώς επίσης και τις επιχειρήσεις, των οποίων ο κύκλος των εργασιών μειώθηκε πέραν του 25%, χωρίς την επιβολή οποιονδήποτε επιβαρύνσεων. Επί τούτου του σημείου, σημειώνεται ότι θα γίνουν διευθετήσεις έτσι ώστε οι οφειλές να καταβάλλονται σταδιακά, μέχρι και την 11^η Νοεμβρίου 2020.

Ενώ περαιτέρω, ανακοινώθηκε και η προσωρινή μείωση του ΦΠΑ από 19% σε 17% για περίοδο δύο μηνών και από 9% σε 7% για περίοδο τριάμισι μηνών, αμέσως μετά τη ψήφιση της σχετικής νομοθεσίας προς ενίσχυση της αγοραστικής δύναμης των πολιτών και τόνωση της κατανάλωσης.

Φόρος

Την παράταση, για δυο μήνες, της υποχρέωσης υποβολής φορολογικών δηλώσεων για όσους είχαν υποχρέωση να το πράξουν μέχρι την 31^η Μαρτίου 2020, ανακοίνωσε επίσης το Υπουργείο Οικονομικών. Η νέα προθεσμία της υποβολής καθορίστηκε την 31^η Μαΐου 2020.

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Ακολουθεί Ελληνική Μετάφραση

In the light of the measures and orders issued by the Republic of Cyprus concerning the control of COVID-19 spread, several doubts and questions have been arose relating to Parental Responsibility, the relevant Court Orders, as well as, the manner under which these measures shall apply in the current, temporary situation.

One of the cornerstones of the Family Court, and specifically, Parental Responsibility, seems, that inter alia, can be affected from the newly constituted measures which entered into force at the beginning of March, and subsequently, the relevant question, i.e. whether the rights of each and every parent, who wishes to keep having communication with his legal children, will be put in peril, remains unanswered.

Specifically, in accordance with the provisions of the Parent and Children Relationships Law of 1990 (L.216/1990) (hereinafter referred to as the “Legal Framework”), parental responsibility is concerned with  most issues of underage children, including inter alia, the determination of the name, the custody, the administration of the property and the representation of the children in each case or transaction involving his person or property.

As derives from the above-mentioned, in divorce cases or in dissolution of marriage cases, the exercise of the parental responsibility rights for each parent, is governed by the Family Court, which can assign the custody of the underaged children to one of the parents or jointly to both parents, or to a third party (see Articles 14 and 15 of the Legal Framework, L.216/1990). Noted shall be that in the context of the specific assignment of the custody, is upon the discretion of the Court to decide on the communication rights between the parent and the child, keeping always in mind the best interests of the child (see Article 17 of the aforementioned Legal Framework L.216/1990).

Taking into consideration the situation that dominates in Cyprus over the recent period, and given that the relevant Court Orders issued relating to Parental Responsibility exercised by parents and/or custodians of underaged children, through which the rights and obligations of each parent are laid down, are not capable of losing their legal validity and real effect. On this point and in accordance with the Courts Law of 1960 (L.14/1960), the Court has the authority to force any person to comply with any Order that has been issued by the Court.

In the light of the above-mentioned rule, it constituted apparent that each and every one of the Court Orders, interim or final, remain in action and can be exercised by the parents, accordingly. For instance, in cases where the content of the relevant order provides for a communication right between the father and the underaged child, then this right continues to be applicable and valid, in accordance with the issued Order, and the mother continues to bear the obligation to allow the father to communicate with the child the set timeframe, as per the Court Order.

Under the circumstances, it is implied that in cases of failure to comply with any obligation, as provided by an issued Court Order, it is upon the discretion and power of the Court to punish each person who neglects to act accordingly, to force him to comply with it, given that the person is well aware of the relevant order and willingly does not comply (see Article N.14/1960 of the Courts Law of 1960(L.14/1960)).

Διατάγματα Γονικής Μέριμνας και Παρακοή Διαταγμάτων εν καιρώ COVID-19

Με γνώμονα, πλέον, τα νέα εγκαθιδρυμένα μέτρα και διατάγματα από την Κυπριακή Δημοκρατία αναφορικά με την καταπολέμηση της εξάπλωσης του COVID-19,

έχουν εγερθεί διάφορες αμφιβολίες και ερωτήσεις σε σχέση με την Γονική Μέριμνα, τα σχετικά Δικαστικά Διατάγματα καθώς επίσης και με τον τρόπο που αυτά δύνανται να εφαρμοστούν στην καινούργια, παροδική, πραγματικότητα.

Ένας εκ των πυλώνων του Οικογενειακού Δικαστηρίου και συγκεκριμένα η γονική μέριμνα φαίνεται πως, μεταξύ άλλων, δύναται να επηρεαστεί από τα νέα μέτρα που έχουν τεθεί σε ισχύ κατά τις αρχές Μαρτίου, και συνεπακόλουθα, η σχετική απορία κατά πόσον όλα και κάθε ένα ξεχωριστά τα δικαιώματα εκάστου γονέα που επιθυμεί να τηρεί και έχει επικοινωνία με τα νόμιμα τέκνα του δύνανται να τεθούν στον οποιοδήποτε κίνδυνο παραμένει μετέωρη.

Συγκεκριμένα, σύμφωνα με τις πρόνοιες του Περί Σχέσεων Γονέων και Τέκνων Νόμος του 1990 (Ν.216/1990) (στο εξής αναφερόμενο ως το «Νομοθετικό Πλαίσιο»), η γονική μέριμνα αφορά τα πλείστα θέματα ενός ανήλικου τέκνου, περιλαμβάνοντας, μεταξύ άλλων, τον προσδιορισμό του ονόματος του, την επιμέλεια του προσώπου του, τη διοίκηση της περιουσίας του και την εκπροσώπηση του τέκνου σε κάθε υπόθεση ή δικαιοπραξία που αφορούν το πρόσωπο ή την περιουσία του.

Σε περιπτώσεις διαζυγίων, ακύρωσης του γάμου ή ακύρωσης γάμου, η άσκηση της γονικής μέριμνας των ανήλικων τέκνων και τα δικαιώματα εκάστου γονέα αναφορικά με τα τέκνα του, ρυθμίζεται από το Οικογενειακό Δικαστήριο, το οποίο μπορεί να αναθέσει την γονική μέριμνα στον ένα από τους δύο γονείς ή και στους δύο γονείς, από κοινού, ή σε τρίτο πρόσωπο (βλέπε Άρθρα 14 και 15, του πιο πάνω αναφερόμενου Νομοθετικού Πλαισίου, Ν.216/1990). Καθώς επίσης, σημαντικό είναι να σημειωθεί ότι στα πλαίσια του συγκεκριμένου καθορισμού της γονικής μέριμνα το Δικαστήριο δύναται επίσης να αποφασίσει και για το δικαίωμα επικοινωνίας του γονέα με το παιδί του, πάντοτε με γνώμονα το συμφέρον του παιδιού (βλέπε Άρθρο 17 του πιο πάνω αναφερομένου Νομοθετικού Πλαισίου Ν.216/1990).

Δεδομένων των περιστάσεων που επικρατούν το τελευταίο χρονικό διάστημα στην Κύπρο, και εφόσον υπάρχουν εκδοθέντα Δικαστικά Διατάγματα αναφορικά με τη γονική μέριμνα που ασκείται από γονείς και/ή κηδεμόνες ανήλικων τέκνων, δια μέσω των οποίων καθορίζονται οι υποχρεώσεις και δικαιώματα εκάστοτε γονέα, αυτά δεν δύνανται να χάσουν τη νομική και πραγματική τους ισχύ. Επ’ αυτού του σημείου και τηρουμένων των προνοιών του Περί Δικαστηρίων Νόμου του 1960 (Ν.14/1960), το Δικαστήριο έχει την εξουσία να εξαναγκάζει το οποιοδήποτε πρόσωπο στην υπακοή οποιουδήποτε Διατάγματος το οποίο εκδόθηκε από το Δικαστήριο.

Λαμβανομένου υπόψη του πιο πάνω κανόνα, είναι πλέον ξεκάθαρο ότι όλα και κάθε ένα ξεχωριστά τα Δικαστικά Διατάγματα, ενδιάμεσα ή τελεσίδικα, παραμένουν σε ισχύ και δύνανται να ασκηθούν από του γονείς, σύμφωνα με τις περιστάσεις. Για παράδειγμα, σε περιπτώσεις όπου στο περιεχόμενο του σχετικού διατάγματος προβλέπετε δικαίωμα επικοινωνίας του πατέρα του ανηλίκου, με το ανήλικο τέκνο, τότε αυτό το δικαίωμα συνεχίζει να υφίσταται και ισχύει, σύμφωνα με το εκδοθέν Διάταγμα, και η μητέρα συνεχίζει να έχει την ίδια υποχρέωση όπως επιτρέψει στον πατέρα την καθοριζόμενη, υπό του Διατάγματος, επικοινωνία.

Υπό τις περιστάσεις, νοείται ότι σε περίπτωση αθέτησης της οποιαδήποτε υποχρέωσης, ως προνοείται από τυχόν εκδοθέν Διάταγμα του Δικαστηρίου, το Δικαστήριο θα έχει την διακριτική ευχέρεια και εξουσία προς τιμωρία εκάστοτε προσώπου για τυχόν παρακοή Διατάγματος και ταυτόχρονα,  προς εξαναγκασμό του σε υπακοή με αυτό, εφόσον το πρόσωπο έλαβε γνώση του σχετικού διατάγματος και εν γνώσει του και ηθελημένα του λειτουργεί σε μη υπακοή (βλέπε Άρθρο 42 του Περί Δικαστηρίωv Νόμoυ τoυ 1960 (Ν.14/1960).

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