English (United Kingdom)

Αll Cyprus companies regardless if they are dormant or not, have an obligation to prepare and file audited financial statements to both the Registrar of Companies and the Tax Authorities. All companies to be up to date and in good standing should prepare and file Financial statements until 2021.

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We would like to inform you that pursuant to the International Business Companies (Amendment) Act 2021 enacted in August 2021 and the International Business Companies Act and Other Related Laws (Amendment) Act 2021 enacted in December 2021 (together the Amendments), various legislative amendments to the International Business Companies Act 2016 (the Act) came into force on 1 January 2022 (unless otherwise indicated below).

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On 21 December 2021, two amending laws (available in Greek only) were published in Cyprus' official gazette that aim to strengthen the country's tax framework for the prevention of tax abuse. The new provisions amend the Special Defence contribution and the Income Tax Law and are effective as from 31 December 2022.

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CYPRUS TAX CALENDAR AND TAX BOOKLET 2022