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On 22 November 2022 the European Court of Justice ruled that making personal data available to third parties constitutes an interference with Article 7 of the Charter of Fundamental Rights
A significant update to the Companies Law, CAP. 113, has been passed by the House of Representatives in respect to companies’ submission of financial statements for review instead of audit.
With this circular we would like to inform all of our associates that in 2019, an increase in Social Insurance Fund (SIF) contributions will come in effect and that contributions for the implementation of the National Health Insurance System (NHIS) will commence on the 1st of March 2019.
Amendments to the Income Tax Law for the implementation of the EU Anti-Tax Avoidance Directive Issue N-7-2019, 9 April 2019.
We would like to inform you of the below important changes in relation to Social Security and National Health System (GESY) contributions and the personal income Tax.
In accordance with a letter issued by the Cyprus Tax Department (CTD) to the Institute of Certified Public Accountants of Cyprus (ICPAC), the guidance as to the minimum profit margins the CTD would be willing to accept in back-to-back loan transactions (“the back-to-back regime”) will be abolished as of 1 of July 2017.