The proposed tax reform, presented by the Economic Research Center of the University of Cyprus, includes a series of significant recommendations aimed at strengthening tax policy in Cyprus.

韦he recommendations are subject to further consultations , suggestions and recommendations and discussions with stakeholders, and any changes will only be implemented after the approval of the relevant bills by the Parliament of Cyprus and their publication in the Official Gazette of the Republic. 乐鱼（Leyu）体育官网 in Cyprus will monitor developments and publish the relevant informational bulletins.

Among the key proposals are:

1. Changes for Individuals:

  • Increase in the tax-free income threshold by 鈧�1.000, raising it to 鈧�20.500, adjustment of tax brackets, and shifting the highest tax rate of 35% to taxable income exceeding 鈧�80.000.

Revised Tax Brackets and Rates:

  Taxable Income         Tax Rate

  鈧�0 - 鈧�20.500

   0%

  鈧�20.501 - 鈧�30.000

   20%

  鈧�30.001 - 鈧�40.000

   25%

  鈧�40.001 - 鈧�80.000

   30%

  鈧�80.001 and above

  35%

Current Tax Brackets and Rates:

  Taxable Income         Tax Rate

  鈧�0 - 鈧�19.500

   0%

  鈧�19.501 - 鈧�28.500

   20%

  鈧�28.501 - 鈧�36.300

   25%

  鈧�36,301 - 鈧�60.000

   30%

  鈧�60.001 and above

  35%
  • Tax deductions applied based on household income criteria, for households with two working partners/spouses with a total gross income of up to 鈧�80.000: 
    1. 鈧�1.000 for each spouse/partner per child (under 19 (F)/21 (M) years old).
    2. 鈧�1,.000 for each spouse/partner per student (up to 23 (F)/25 (M) years old).
    3. Up to 鈧�1.500 per spouse/partner for mortgage loan installments or rent for the primary residence.
    4. Up to 鈧�1.000 per spouse/partner for green household upgrades in the year the upgrade is made, e.g. up to 5 years (e.g. energy upgrades of homes, installation of photovoltaic systems, heat pumps, electric cars, etc.).
    5. Single-parent families will be classified under the most favorable scenario (as families with two working parents).

2. Retention of Benefits for Cyprus Tax Residents:

  • Taxation of worldwide income with exceptions/deductions.
  • Deduction of expenses for generating taxable income.
  • Notional Interest Deduction (NID).
  • Shipping regime and a 50% tax exemption for first-time employment in the Republic.
  • Tax Exemption on the profit from the sale of securities 
     

3. Revision of Tax Residency Criteria for Companies:

  • Strengthening the tax residency criteria for companies based on control and management.
  • Implementation of a framework for intangible assets (IP Box).
     

4. Abolition of Deemed Dividend Distribution:

  • Complete abolition of the deemed dividend distribution regime.
  • Implementation of a 5% withholding tax on actual dividend distributions for Cyprus tax residents who are also domiciled in Cyprus.
  • Introduction of an anti-avoidance clause, imposing a higher withholding tax rate than 5% for disguised dividend distributions (Estonian model).
     

5. Increase in Corporate Tax:

  • Increase in the corporate tax rate from 12.5% to 15%.
     

6. Measures Against "Closely Held Companies":

  • Ability to lift corporate veil and tax shareholders as individuals conducting business.
  • Ability to adjust salaries to reflect market rates.
     

7. Strategy for Green Transition and Digital Transformation:

  • Proposals for super deductions for expenses/depreciation, accelerated depreciation, and deductions for skill upgrades and employee retraining.
  • Losses from these measures can be carried forward without restrictions.
     

8. Strengthening Tax Residency Criteria for Individuals:

  • Retention of the 183-day rule and strengthening of the 60-day rule.
  • Expansion of the definition to include individuals with a business center of activity in Cyprus (based on the French model).
  • Resolution of dual tax residency issues according to the Double Taxation Avoidance Agreement.
     

9. Non-Domiciled (Non-Dom) Regime:

  • Retention of the non-dom regime with extensions and the imposition of an annual fee.

Expected Timeframes

  • February 鈥� March 2025: Drafting the revised legislation
  • March 鈥� April 2025: Finalisation of Tax Reform Proposal
  • July 2025: Final Report
  • 1st September 2025: Completion of the Committee Assignment and submission of the proposed revised legislation to the Parliament

How can 乐鱼（Leyu）体育官网 in Cyprus assist?

Should you like to further discuss the content and potential impact of the above to you and your business, please contact one of our trusted advisors from the Tax Department at 乐鱼（Leyu）体育官网 in Cyprus.

George Markides
Board Member
Head of Tax Services
乐鱼（Leyu）体育官网 in Cyprus

Michael Halios
Board Member
International Tax Services
乐鱼（Leyu）体育官网 in Cyprus

Katia Papanicolaou
Board Member     
Direct Tax Services        
乐鱼（Leyu）体育官网 in Cyprus

Tassos Yiasemides
Board Member
Head of GCMS
乐鱼（Leyu）体育官网 in Cyprus

Michalis Loizides
Board Member
Tax Services
乐鱼（Leyu）体育官网 in Cyprus

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螣喂魏慰谓慰渭喂魏萎 蔚谓畏渭苇蟻蠅蟽畏 - 螤蟻慰蟿维蟽蔚喂蟼 蠁慰蟻慰位慰纬喂魏萎蟼 渭蔚蟿伪蟻蟻蠉胃渭喂蟽畏蟼

螚 蟺蟻慰蟿蔚喂谓蠈渭蔚谓畏 蠁慰蟻慰位慰纬喂魏萎 渭蔚蟿伪蟻蟻蠉胃渭喂蟽畏, 畏 慰蟺慰委伪 蟺伪蟻慰蠀蟽喂维蟽蟿畏魏蔚 伪蟺蠈 蟿慰 螝苇谓蟿蟻慰 螣喂魏慰谓慰渭喂魏蠋谓 螘蟻蔚蠀谓蠋谓 蟿慰蠀 螤伪谓蔚蟺喂蟽蟿畏渭委慰蠀 螝蠉蟺蟻慰蠀, 蟺蔚蟻喂位伪渭尾维谓蔚喂 蟽蔚喂蟻维 伪蟺蠈 蟽畏渭伪谓蟿喂魏苇蟼 蔚喂蟽畏纬萎蟽蔚喂蟼 纬喂伪 蟿畏谓 蔚谓委蟽蠂蠀蟽畏 蟿畏蟼 蠁慰蟻慰位慰纬喂魏萎蟼 蟺慰位喂蟿喂魏萎蟼 蟽蟿畏谓 螝蠉蟺蟻慰.

螣喂 蟽蠀纬魏蔚魏蟻喂渭苇谓蔚蟼 蔚喂蟽畏纬萎蟽蔚喂蟼 胃伪 蠀蟺慰尾位畏胃慰蠉谓 纬喂伪 蟽蠂蠈位喂伪 魏伪喂 蔚喂蟽畏纬萎蟽蔚喂蟼 蟽蔚 蔚谓未喂伪蠁蔚蟻蠈渭蔚谓慰蠀蟼 蠁慰蟻蔚委蟼 魏伪喂 畏 蔚蠁伪蟻渭慰纬萎 慰蟺慰喂蠅谓未萎蟺慰蟿蔚 伪位位伪纬蠋谓 胃伪 蟺蟻慰蠂蠅蟻萎蟽蔚喂 渭蠈谓慰 渭蔚蟿维 蟿畏谓 蠄萎蠁喂蟽畏 蟿蠅谓 蟺蟻慰蟿维蟽蔚蠅谓 谓蠈渭慰蠀 / 谓慰渭慰蟽蠂蔚未委蠅谓 伪蟺蠈 蟿慰 螝慰喂谓慰尾慰蠉位喂慰 蟽蟿畏谓 螝蠉蟺蟻慰 魏伪喂 蟿畏 未畏渭慰蟽委蔚蠀蟽萎 蟿慰蠀蟼 蟽蟿畏谓 螘蟺委蟽畏渭畏 螘蠁畏渭蔚蟻委未伪 蟿畏蟼 螖畏渭慰魏蟻伪蟿委伪蟼. 螚 乐鱼（Leyu）体育官网 螝蠉蟺蟻慰蠀 胃伪 蟺伪蟻伪魏慰位慰蠀胃蔚委 蟿喂蟼 蔚尉蔚位委尉蔚喂蟼 魏伪喂 胃伪 未畏渭慰蟽喂蔚蠉蔚喂 蟿伪 伪谓维位慰纬伪 蔚谓畏渭蔚蟻蠅蟿喂魏维 未蔚位蟿委伪.

螒谓维渭蔚蟽伪 蟽蟿喂蟼 魏蠀蟻喂蠈蟿蔚蟻蔚蟼 蟺蟻慰蟿维蟽蔚喂蟼 蟺蔚蟻喂位伪渭尾维谓慰谓蟿伪喂:

1.  螒位位伪纬苇蟼 纬喂伪 蠁蠀蟽喂魏维 螤蟻蠈蟽蠅蟺伪:

  • 螒蠉尉畏蟽畏 伪蠁慰蟻慰位蠈纬畏蟿慰蠀 慰蟻委慰蠀 蔚喂蟽慰未萎渭伪蟿慰蟼 魏伪蟿维 鈧�1.000, 蟽蟿伪 鈧�20.500, 维谓慰喂纬渭伪 蠁慰蟻慰位慰纬喂魏蠋谓 魏位喂渭伪魏委蠅谓, 渭蔚蟿伪蠁慰蟻维 蟿慰蠀 伪谓蠋蟿伪蟿慰蠀 蠁慰蟻慰位慰纬喂魏慰蠉 蟽蠀谓蟿蔚位蔚蟽蟿萎 35% 蟽蔚 蠁慰蟻慰位慰纬畏蟿苇慰 蔚喂蟽蠈未畏渭伪 渭蔚纬伪位蠉蟿蔚蟻慰 蟿蠅谓 鈧�80.000

螒谓伪胃蔚蠅蟻畏渭苇谓伪 桅慰蟻慰位慰纬喂魏维 螝位喂渭维魏喂伪 魏伪喂 危蠀谓蟿蔚位蔚蟽蟿萎蟼 桅蠈蟻慰蠀:

  桅慰蟻慰位慰纬畏蟿苇慰 螘喂蟽蠈未畏渭伪         危蠀谓蟿蔚位蔚蟽蟿萎蟼 桅蠈蟻慰蠀

  鈧�0 - 鈧�20.500

   0%

  鈧�20.501 - 鈧�30.000

   20%

  鈧�30.001 - 鈧�40.000

   25%

  鈧�40.001 - 鈧�80.000

   30%

  鈧�80.001 魏伪喂 维谓蠅

  35%

违蠁喂蟽蟿维渭蔚谓伪 桅慰蟻慰位慰纬喂魏维 螝位喂渭维魏喂伪 魏伪喂 危蠀谓蟿蔚位蔚蟽蟿萎蟼 桅蠈蟻慰蠀:

  桅慰蟻慰位慰纬畏蟿苇慰 螘喂蟽蠈未畏渭伪         危蠀谓蟿蔚位蔚蟽蟿萎蟼 桅蠈蟻慰蠀

  鈧�0 - 鈧�19.500

   0%

  鈧�19.501 - 鈧�28.500

   20%

  鈧�28.500 - 鈧�36.300

   25%

  鈧�36.301 - 鈧�60.000

   30%

  鈧�60.001 魏伪喂 维谓蠅

  35%
  • 桅慰蟻慰位慰纬喂魏苇蟼 蔚魏蟺蟿蠋蟽蔚喂蟼 蟺慰蠀 蔚蠁伪蟻渭蠈味慰谓蟿伪喂 渭蔚 蔚喂蟽慰未畏渭伪蟿喂魏蠈 魏蟻喂蟿萎蟻喂慰 蟽蠀谓慰位喂魏慰蠉 伪魏伪胃维蟻喂蟽蟿慰蠀 蔚喂蟽慰未萎渭伪蟿慰蟼 蟿慰蠀 谓慰喂魏慰魏蠀蟻喂慰蠉 渭蔚 未蠉慰 蔚蟻纬伪味蠈渭蔚谓慰蠀蟼 蟽蠀渭尾委慰蠀蟼/蟽蠀味蠉纬慰蠀蟼 苇蠅蟼 魏伪喂 鈧�80.000:
    1. 鈧�1.000 蟽蔚 魏维胃蔚 蟽蠉味蠀纬慰/蟽蠀渭尾委慰 纬喂伪 魏维胃蔚 蟺伪喂未委(魏维蟿蠅 蟿蠅谓 19(螛)/21(螒) 蔚蟿蠋谓) 魏伪喂
    2. 鈧�1.000 蟽蔚 魏维胃蔚 蟽蠉味蠀纬慰/蟽蠀渭尾委慰 纬喂伪 魏维胃蔚 蠁慰喂蟿畏蟿萎 (苇蠅蟼 魏伪喂 23(螛)/25(螒) 蔚蟿蠋谓)
    3. 纬喂伪 蟿喂蟼 未蠈蟽蔚喂蟼 蔚尉蠀蟺畏蟻蔚蟿慰蠉渭蔚谓慰蠀 未伪谓蔚委慰蠀 伪纬慰蟻维蟼 蟺蟻蠋蟿畏蟼 魏伪蟿慰喂魏委伪蟼 萎 蔚谓慰喂魏委慰蠀 渭苇蠂蟻喂 鈧�1.500 蟽蔚 魏维胃蔚 蟽蠉味蠀纬慰/蟽蠀渭尾委慰
    4. 纬喂伪 蟺蟻维蟽喂谓蔚蟼 伪谓伪尾伪胃渭委蟽蔚喂蟼 蟿慰蠀 谓慰喂魏慰魏蠀蟻喂慰蠉 渭苇蠂蟻喂 鈧�1.000 蟽蔚 魏维胃蔚 蟽蠉味蠀纬慰/蟽蠀渭尾委慰, 蟿慰 苇蟿慰蟼 蟺慰蠀 纬委谓蔚蟿伪喂 畏 伪谓伪尾维胃渭喂蟽畏 ,蟺.蠂. 渭苇蠂蟻喂 5 苇蟿畏 (蟺.蠂. 纬喂伪 蔚谓蔚蟻纬蔚喂伪魏苇蟼 伪谓伪尾伪胃渭委蟽蔚喂蟼 蟽蟺喂蟿喂蠋谓, 蟿慰蟺慰胃苇蟿畏蟽畏 蠁蠅蟿慰尾慰位蟿伪蠆魏蠋谓, 伪谓蟿位委伪 胃蔚蟻渭蠈蟿畏蟿伪蟼, 畏位蔚魏蟿蟻喂魏蠈 伪蠀蟿慰魏委谓畏蟿慰, 魏位蟺.).
    5. 螣喂 渭慰谓慰纬慰谓蔚蠆魏苇蟼 慰喂魏慰纬苇谓蔚喂蔚蟼 魏伪蟿伪蟿维蟽蟽慰谓蟿伪喂 蟽蟿慰 蔚蠀谓慰蠆魏蠈蟿蔚蟻慰 蟽蔚谓维蟻喂慰 (蠅蟼 慰喂魏慰纬苇谓蔚喂蔚蟼 渭蔚 2 蔚蟻纬伪味蠈渭蔚谓慰蠀蟼 纬慰谓蔚委蟼).

2. 螖喂伪蟿萎蟻畏蟽畏 蟺蟻慰谓慰渭委蠅谓 纬喂伪 蠁慰蟻慰位慰纬喂魏慰蠉蟼 魏伪蟿慰委魏慰蠀蟼 螝蠉蟺蟻慰蠀:

  • 桅慰蟻慰位蠈纬畏蟽畏 蟽蔚 蟺伪纬魏蠈蟽渭喂伪 蔚喂蟽慰未萎渭伪蟿伪 渭蔚 蔚尉伪喂蟻苇蟽蔚喂蟼/蔚魏蟺蟿蠋蟽蔚喂蟼.
  • 螆魏蟺蟿蠅蟽畏 蔚尉蠈未蠅谓 纬喂伪 蟺伪蟻伪纬蠅纬萎 蠁慰蟻慰位慰纬畏蟿苇慰蠀 蔚喂蟽慰未萎渭伪蟿慰蟼.
  • 螆魏蟺蟿蠅蟽畏 纬喂伪 谓慰畏蟿蠈 蟿蠈魏慰 (NID).
  • 螝伪胃蔚蟽蟿蠋蟼 谓伪蠀蟿喂位委伪蟼 魏伪喂 苇魏蟺蟿蠅蟽畏 50% 纬喂伪 蟺蟻蠋蟿畏 蔚蟻纬慰未蠈蟿畏蟽畏 蟽蟿畏 螖畏渭慰魏蟻伪蟿委伪.
  • 螒蟺伪位位伪纬萎 伪蟺蠈 蟿畏 蠁慰蟻慰位蠈纬畏蟽畏 蟿蠅谓 魏蔚蟻未蠋谓  伪蟺蠈 蟿畏谓 蟺蠋位畏蟽畏 蟿委蟿位蠅谓.
     

3. 螒谓伪胃蔚蠋蟻畏蟽畏 魏蟻喂蟿畏蟻委蠅谓 蠁慰蟻慰位慰纬喂魏萎蟼 魏伪蟿慰喂魏委伪蟼 纬喂伪 蔚蟿伪喂蟻蔚委蔚蟼:

  • 螘谓未蠀谓维渭蠅蟽畏 蟿蠅谓 魏蟻喂蟿畏蟻委蠅谓 纬喂伪 蟿畏谓 魏伪蟿慰喂魏委伪 蟿蠅谓 蔚蟿伪喂蟻蔚喂蠋谓 渭蔚 苇位蔚纬蠂慰 魏伪喂 未喂蔚蠉胃蠀谓蟽畏.
  • 螘蠁伪蟻渭慰纬萎 蟺位伪喂蟽委慰蠀 纬喂伪 维蠀位伪 蟽蟿慰喂蠂蔚委伪 (IP Box).
     

4. 螝伪蟿维蟻纬畏蟽畏 位慰纬喂味蠈渭蔚谓畏蟼 未喂伪谓慰渭萎蟼 渭蔚蟻喂蟽渭维蟿蠅谓:

  • 螤位萎蟻畏蟼 魏伪蟿维蟻纬畏蟽畏 蟿畏蟼 位慰纬喂味蠈渭蔚谓畏蟼 未喂伪谓慰渭萎蟼 渭蔚蟻喂蟽渭维蟿蠅谓.
  • 螘蟺喂尾慰位萎 5% 蠁蠈蟻慰蠀 蟺伪蟻伪魏蟻维蟿畏蟽畏蟼 蟽蔚 蟺蟻伪纬渭伪蟿喂魏萎 未喂伪谓慰渭萎 渭蔚蟻喂蟽渭维蟿蠅谓 纬喂伪 蠁慰蟻慰位慰纬喂魏慰蠉蟼 魏伪蟿慰委魏慰蠀蟼 螝蠉蟺蟻慰蠀 蟺慰蠀 蔚委谓伪喂 魏伪喂 domiciled 蟽蟿畏谓 螝蠉蟺蟻慰.
  • 螘喂蟽伪纬蠅纬萎 伪谓蟿喂魏伪蟿伪蠂蟻畏蟽蟿喂魏萎蟼 蟻萎蟿蟻伪蟼, 渭蔚 蔚蟺喂尾慰位萎 蠁蠈蟻慰蠀 蟺伪蟻伪魏蟻维蟿畏蟽畏蟼 蟽蔚 蠀蠄畏位蠈蟿蔚蟻慰 蟺慰蟽慰蟽蟿蠈 蠁蠈蟻慰蠀 伪蟺蠈 5% 纬喂伪 蟽蠀纬魏蔚魏伪位蠀渭渭苇谓畏 未喂伪谓慰渭萎 渭蔚蟻喂蟽渭维蟿蠅谓 (螘蟽胃慰谓喂魏蠈 渭慰谓蟿苇位慰).
     

5. 螒蠉尉畏蟽畏 蔚蟿伪喂蟻喂魏慰蠉 蠁蠈蟻慰蠀:

  • 螒蠉尉畏蟽畏 蟿慰蠀 蔚蟿伪喂蟻喂魏慰蠉 蠁蠈蟻慰蠀 伪蟺蠈 12,5% 蟽蔚 15%

6. 螠苇蟿蟻伪 魏伪蟿维 蟿蠅谓 "蔚蟿伪喂蟻蔚喂蠋谓 魏位蔚喂蟽蟿萎蟼 未慰渭萎蟼":

  • 螖蠀谓伪蟿蠈蟿畏蟿伪 维蟻蟽畏蟼 蟿慰蠀 蔚蟿伪喂蟻喂魏慰蠉 蟺苇蟺位慰蠀 魏伪喂 蠁慰蟻慰位蠈纬畏蟽畏 渭蔚蟿蠈蠂慰蠀 蠅蟼 蠁蠀蟽喂魏蠈 蟺蟻蠈蟽蠅蟺慰 蟺慰蠀 伪蟽魏蔚委 蔚蟺喂蠂蔚委蟻畏蟽畏.
  • 螖蠀谓伪蟿蠈蟿畏蟿伪 蟺蟻慰蟽伪蟻渭慰纬萎蟼 渭喂蟽胃蠋谓 蟽蔚 蟿喂渭苇蟼 蔚位蔚蠉胃蔚蟻畏蟼 伪纬慰蟻维蟼.
     

7. 危蟿蟻伪蟿畏纬喂魏萎 纬喂伪 蟺蟻维蟽喂谓畏 渭蔚蟿维尾伪蟽畏 魏伪喂 蠄畏蠁喂伪魏蠈 渭蔚蟿伪蟽蠂畏渭伪蟿喂蟽渭蠈:

  • 螤蟻慰蟿维蟽蔚喂蟼 纬喂伪 蠀蟺蔚蟻蔚魏蟺蟿蠋蟽蔚喂蟼 纬喂伪 苇尉慰未伪/伪蟺慰蟽尾苇蟽蔚喂蟼, 蔚蟺喂蟿伪蠂蠀谓蠈渭蔚谓蔚蟼 伪蟺慰蟽尾苇蟽蔚喂蟼 魏伪喂 蔚魏蟺蟿蠋蟽蔚喂蟼 纬喂伪 伪谓伪尾维胃渭喂蟽畏 未蔚尉喂慰蟿萎蟿蠅谓 魏伪喂 蔚蟺伪谓蔚魏蟺伪委未蔚蠀蟽畏 蟺蟻慰蟽蠅蟺喂魏慰蠉.
  • 螙畏渭喂苇蟼 伪蟺蠈 蟿伪 蟺伪蟻伪蟺维谓蠅 渭苇蟿蟻伪 谓伪 渭蔚蟿伪蠁苇蟻慰谓蟿伪喂 蠂蠅蟻委蟼 蟺蔚蟻喂慰蟻喂蟽渭慰蠉蟼.
     

8. 螘谓未蠀谓维渭蠅蟽畏 魏蟻喂蟿畏蟻委蠅谓 纬喂伪 蠁慰蟻慰位慰纬喂魏萎 魏伪蟿慰喂魏委伪 蠁蠀蟽喂魏蠋谓 蟺蟻慰蟽蠋蟺蠅谓:

  • 螖喂伪蟿萎蟻畏蟽畏 蟿蠅谓 蟺蟻慰谓慰喂蠋谓 纬喂伪 蟿喂蟼 183 渭苇蟻蔚蟼 魏伪喂 蔚谓未蠀谓维渭蠅蟽畏 蟿蠅谓 蟺蟻慰谓慰喂蠋谓 纬喂伪 蟿喂蟼 60 渭苇蟻蔚蟼.
  • 螘蟺苇魏蟿伪蟽畏 蟿慰蠀 慰蟻喂蟽渭慰蠉 蠋蟽蟿蔚 谓伪 魏伪位蠉蟺蟿蔚喂 维蟿慰渭伪 渭蔚 魏苇谓蟿蟻慰 蔚蟺喂蠂蔚喂蟻畏渭伪蟿喂魏蠋谓 未蟻伪蟽蟿畏蟻喂慰蟿萎蟿蠅谓 蟽蟿畏谓 螝蠉蟺蟻慰 (蟽蠉渭蠁蠅谓伪 渭蔚 蟿慰 纬伪位位喂魏蠈 渭慰谓蟿苇位慰).
  • 螘蟺委位蠀蟽畏 未喂蟺位萎蟼 蠁慰蟻慰位慰纬喂魏萎蟼 魏伪蟿慰喂魏委伪蟼 蟽蠉渭蠁蠅谓伪 渭蔚 危蠀渭蠁蠅谓委伪 螒蟺慰蠁蠀纬萎蟼 螖喂蟺位萎蟼 桅慰蟻慰位慰纬委伪蟼.
     

9. 螝伪胃蔚蟽蟿蠋蟼 non-dom:

  • 螖喂伪蟿萎蟻畏蟽畏 蟿慰蠀 魏伪胃蔚蟽蟿蠋蟿慰蟼 non-dom 渭蔚 蔚蟺苇魏蟿伪蟽畏 魏伪喂 蔚蟺喂尾慰位萎 蔚蟿萎蟽喂慰蠀 蟿苇位慰蠀蟼.

螒谓伪渭蔚谓蠈渭蔚谓伪 围蟻慰谓慰未喂伪纬蟻维渭渭伪蟿伪

  • 桅蔚尾 -螠伪蟻 2025: 螆谓伪蟻尉畏 危蠉谓蟿伪尉畏蟼 螡慰渭慰胃蔚蟿畏渭维蟿蠅谓
  • 螠伪蟻 - 螒蟺蟻 2025: 螣蟻喂蟽蟿喂魏慰蟺慰委畏蟽畏 桅慰蟻慰位慰纬喂魏慰蠉 螤位伪喂蟽委慰蠀
  • 螜慰蠉位喂慰蟼 2025: 韦蔚位喂魏萎 螆魏胃蔚蟽畏
  • 1 危蔚蟺 2025: 螣位慰魏位萎蟻蠅蟽畏 螆蟻纬慰蠀 魏伪喂 蟺蟻慰蠋胃畏蟽畏 螡慰渭慰胃蔚蟿畏渭维蟿蠅谓 蟽蟿畏 螔慰蠀位萎

螤蠋蟼 渭蟺慰蟻蔚委 谓伪 尾慰畏胃萎蟽蔚喂 畏 乐鱼（Leyu）体育官网 螝蠉蟺蟻慰蠀;

螘维谓 蔚蟺喂胃蠀渭蔚委蟿蔚 谓伪 蟽蠀味畏蟿萎蟽蔚蟿蔚 蟺蔚蟻伪喂蟿苇蟻蠅 蟿慰 蟺蔚蟻喂蔚蠂蠈渭蔚谓慰 魏伪喂 蟿畏谓 蟺喂胃伪谓萎 蔚蟺委未蟻伪蟽畏 蟿蠅谓 伪谓蠅蟿苇蟻蠅 蟽蔚 蔚蟽维蟼 萎 蟽蟿畏谓 蔚蟺喂蠂蔚委蟻畏蟽萎 蟽伪蟼, 蟺伪蟻伪魏伪位蠋 蔚蟺喂魏慰喂谓蠅谓萎蟽蟿蔚 渭蔚 苇谓伪谓 伪蟺蠈 蟿慰蠀蟼 苇渭蟺喂蟽蟿慰蠀蟼 蟽蠀渭尾慰蠉位慰蠀蟼 渭伪蟼 伪蟺蠈 蟿慰 韦渭萎渭伪 桅慰蟻慰位慰纬委伪蟼 蟿畏蟼 乐鱼（Leyu）体育官网 蟽蟿畏谓 螝蠉蟺蟻慰.

George Markides
Board Member
Head of Tax Services
乐鱼（Leyu）体育官网 in Cyprus

Michael Halios
Board Member
International Tax Services
乐鱼（Leyu）体育官网 in Cyprus

Katia Papanicolaou
Board Member     
Direct Tax Services        
乐鱼（Leyu）体育官网 in Cyprus

Tassos Yiasemides
Board Member
Head of GCMS
乐鱼（Leyu）体育官网 in Cyprus

Michalis Loizides
Board Member
Tax Services
乐鱼（Leyu）体育官网 in Cyprus

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