Cyprus
KEY CORPORATE FEATURES
Approximate time to incorporate 5 days
Minimum number of Directors 1
Local Director required No
Local Secretary required No
Shareholder required 1
Disclosure of Beneficial Owner requirement Yes
Audit Requirement Yes
Accounts Filing Requirement Yes
Taxation 12.5%

Double Taxation Agreements

Page Last Modified at: 21/02/2014

Cyprus Tax Treaty Partners 

State
Date of 
Signature
Treaty/Protocol/
Note
Date of entry
into force
Date of Publication in the Official Gazette
of the Republic
(Number and date)
1
Austria
(new agreement)
20 Mar 1990
21 May 2012
10 Nov 1990
11 Jan 2013
2500 - 27 Apr 1990
4160 - 5 Oct 2012
2
Bulgaria
30 Oct 2000
3 Jan 2001
3461 - 30 Dec 2000
3
Belarus
29 May 1998
12 Feb 1999
3273 - 9 Oct 1998
4
Belgium
14 May 1996
8 Dec1999
3365 - 19 Nov 1999
5
Canada
2 May 1984
3 Sep1985
2053 - 31 May 1985
6
China
25 Oct1990
5 Oct 1991
2578 - 22 Feb 1991
7
Denmark
Treaty Notes
New Agreem.*
26 May 1981

11 Oct 2010
10 Aug 1981
10 Apr 1982
7 Sept 2011
1704 - 17 Jul 1981
2034 - 24 Sep 1982
4145 - 5 Sept 2011
8
Egypt
18 Dec1993
14 Mar1995
2865 -11 Mar 1994
9
France
18 Dec1981
1 April 1983
1468 - 9 Jul 1982
10
Germany
new Agreement
9 May 1974
18 Febr 2011
11 Oct 1977
16 Dec 2011
1199 - 27 Jun 1975
4145- 5 Sept 2011
11
Greece
30 Mar1968
16 Jan 1969
651 - 10 May 1968
12
Hungary
30 Nov1981
24 Nov 1982
862 - 7 May 1982
13
India
13 Jun 1994
21 Dec 1994
2921 - 4 Nov 1994
14
Ireland
24 Sep1968
12 Jul1970
726 - 19 May 1969
15
Italy Treaty Protocol
(Additional Protocol)
24 April 1974
7 Oct 1980
4 Jun 2009
9 June 1983
1586 - 5 Sep 1980
4 Jun 1982
4125 - 4 Jun 2010
16
Kuwait
(New Agreement)
15 Dec 1984
5 Oct 2010
25 Sep 1986
2026 - 18 Jan 1985
4145 - 5 Sept 2011
17
Lebanon
18 Feb 2003
14 Apr 2005
3976 - 8 Apr 2005
18
Malta
22 Oct 1993
11 Aug 1994
2860 - 25 Feb 1994
19
Mauritius
21 Jan 2000
12 Jun 2000
3410- 2 Jun 2000
20
Norway
2 May 1951
1 Jan 1955
11 Jun 1956
21
Poland
(new agreement)
4 Jun 1992
22 Mar. 2012
9 Jul 1993
11 Jan 2013
2735 - 4 Sep1992
4156 - 30 Mar. 2012
22
Romania
16 Nov 1981
8 Nov 1982
1757 - 26 Feb 1982
23
Russia
(Amendment Protocol)
5 Dec1998
7 Oct 2010
17 Aug 1999
2 April 2012
3306 - 26 Feb 1999
4145 - 5 Sept 2011
24
South Africa
26 Nov 1997
8 Dec1998
3214 - 16 Jan 1998
25
Sweden
22 Oct 1988
14 Nov1989
2377 - 20 Jan 1989
26
Syria
15 Mar 1992
22 Feb 1995
2863 - 4 Mar 1994
27
Singapore
24 Nov 2000
8 Feb 2001
3641 - 30 Dec 2000
28
Thailand
27 Oct 1998
4 April 2000
3394 - 17 Mar 2000
29
United Kingdom
Treaty Protocol
20 Jun1974
2 Apr 1980
1 Nov1974
1107 - 5 Jul 1974
30
USA
19 Mar 1984
31 Dec 1985
1944 - 4 April 1984
31
Serbia*
29 Jun1985
8 Sep1986
2073 - 23 Aug1985
32
Montenegro*
29 Jun1985
8 Sep 1986
2073 - 23 Aug1985
33
Slovenia*
(New Agreement)
29 Jun1985
12 Oct 2010
8 Sep 1986
14 Sept 2011
2073- 23 Aug1985
4145 - 5 Sept 2011
34
Slovakia**
15 April 1980
30 Dec 1980
1599 - 3 May1980
35
Czech Republic
(new agreement)
15 April1980
28 April 2009
30 Dec 1980
26 Nov 2009
1599 - 3 May1980
4114 - 13 Nov 2009
36
Azerbaijan***
29 Oct 1982
26 Aug 1983
26 Nov 1982
37
Armenia
17 Jan 2011
19 Sept 2011
4145- 5 Sept 2011
38
Kyrgyzstan***
29 Oct 1982
26 Aug 1983
26 Nov 1982
39
Moldova
28 Jan 2008
03 Sept 2008
4098 - 29 Aug 2008
40
Ajikistan***
29 Oct 1982
26 Aug 1983
26 Nov 1982
41
Uzbekistan***
29 Oct 1982
26 Aug 1983
26 Nov 1982
42
Ukraine***
(new agreement)
29 Oct 1982
8 Nov 2012
26 Aug 1983
1 Jan 2014
26 Nov 1982
22 March 2013
43
Seychelles
28 Jun 2006
27 Oct 2006
25 Oct 2006
44
San Marino
27 April 2007
18 July 2007
4088 - 13 July 2007
45
Quatar
11 Nov 2008
20 Mar 2009
4099 - 14 Nov 2008
46
United Arab Emirates
27 Febr 2011
4145 - 5 Sept 2011
47 Estonia
15 Oct 2012
1 Jan. 2014
4146 - 1 Febr 2013
48
Finland
15 Nov 2012
1 Jan. 2014
4167 - 22 Mar. 2013
49
Portugal
19 Nov 2012
1 Jan. 2014
4167 - 22 Mar. 2013

Notes

*7 Denmark - The existing Convention shall cease to have effect as from 1.1.2012
* The treaty between Cyprus and the Socialist Federal Republic of Yugoslavia is still in force.
** The treaty between Cyprus and the Czechoslovak Socialist Republic is still in force
***The treaty between Cyprus and the Union of Soviet Socialist Republics is still in force.