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Tax Newsletter: Cyprus tax residency certificates for individuals can now be issued before the end of the relevant tax year

23 March 2017

The Tax Office issued circular 2017/8 on 10 March 2017 stating that individuals can now apply for a tax residency certificate at any time during the tax year without first having to reside in Cyprus for 183 days.

The applicant will need to first register with the Tax Office and submit a declaration stating his/her intention of staying in Cyprus for more than 183 days in the relevant tax year.  If it becomes evident at any time that the applicant will fail to meet the 183 day requirement then the Tax Office must be notified immediately and the residency certificate issued will be cancelled. 

Previously tax residence certificates were issued only after the relevant condition was met and only after the tax return for the relevant year had been submitted.  This created various administrative problems in claiming double tax treaty benefits usually resulting in tax being withheld at source with the applicant having to subsequently apply for a refund.  The new policy solves this problem.


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