Cyprus: Withholding Tax

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Passive Income Taxation In Cyprus – An Update

With the comprehensive tax reform enacted at the end of 2025, the taxation of passive income in Cyprus has been reshaped in a much more structural way than in previous years.

A|

AGPLAW | A.G. Paphitis & Co. LLC

Why A Cyprus Holding Company Still Makes Sense In Cross‑Border Structures

A Cyprus holding company is commonly used as the top or intermediate entity within an international group, owning shares in operating companies located in other jurisdictions, receiving dividend income...

DA

A. Danos & Associates LLC

Cyprus Tax Reform: Key Changes For Businesses And Individuals From 1 January 2026

During 2025, the Cyprus Government undertook a comprehensive review of the country's tax framework, with reforms approved on 22 December 2025 and effective from 1 January 2026.

Worldwide Commercial

DG

Dixcart Group Limited

Tired Of Paying >55% Corporate Tax? Habibi, Come To Cyprus

Across Europe, fiscal pressure is increasingly driven by political short-termism and to be frank, failures. Rather than addressing structural inefficiencies in public spending, many governments have chosen the easiest...

CA

CYAUSE Audit Services Ltd

Cyprus 2026 Tax Reform: What It Means For Investment Funds

E

Eurofast

Why Chinese E-Commerce Sellers Are Exploring Cyprus Corporate Structures And Nominee Directorships For Global Marketplaces

CA

CYAUSE Audit Services Ltd

Tax And Legal Implications Of Engaging Freelancers For Businesses In Cyprus

GI

GRATA International

Cyprus Maintains Its Position As A Strong EU Jurisdiction For Businesses

MC

Michael Chambers & Co. LLC

Main Provisions Of The Tax Reform

Ki

KPMG in Cyprus

The Cyprus Holding Company: A Complete Guide To Benefits, Tax Efficiency And International Structuring

Cyprus Commercial

Nikita & Partners Limited

Cyprus Sets Deadline For Employer's Tax Declarations

E

Eurofast

How The Cyprus IP Box Works In Practice Under The OECD "Modified Nexus" Approach

CA

CYAUSE Audit Services Ltd

Taxation Of Passive Income In Cyprus – The Company Advantage

A|

AGPLAW | A.G. Paphitis & Co. LLC

Cyprus Amendments On Tax Rules On Low-Tax And Blacklisted Jurisdictions

OT

Oxford Tax Solutions

Force Majeure Cyprus: Geopolitical Risks & Contract Protection

Cyprus Commercial

K

Kinanis LLC

Cyprus Cabinet Approves Draft Phone Tapping Bill: A New Security Tool Or A Step Too Far?

EN

Elias Neocleous & Co LLC

Force Majeure In Practice: The Commercial Impact Of The Middle East Crisis In Cyprus

Cyprus Commercial

I. Frangos & Associates LLC

The European Artificial Intelligence Act In 2026

European Union Technology

A|

AGPLAW | A.G. Paphitis & Co. LLC

Why Crypto Billionaires Are Moving To Cyprus (Video)

Cyprus Technology

CA

CYAUSE Audit Services Ltd

How Upcoming Cyprus Tax Changes May Affect Your Dividends And What You Can Do Now

Cyprus is refining its corporate tax system to align with international standards while maintaining its appeal to global investors. Among the upcoming adjustments...

MC

Michael Chambers & Co. LLC

Economics Weekly Alert 30/2025

Το Υπουργείο Οικονομικών, πληροφορεί ότι η δημόσια διαβούλευση της δέσμης νομοσχεδίων για τη Φο

Cyprus Strategy

Ki

KPMG in Cyprus

Cyprus Clarifies Rules On Low – Tax And Blacklisted Jurisdictions

In April 2025, Cyprus enacted a set of important amendments to its tax legislation through the Income Tax (Amending) Law L.47(I)/2025, the Special Defence Contribution (Amending) Law L.48(I)/2025, and the Collection of Taxes (Amending) Law L.49(I)/2025.

MK

Michael Kyprianou Law Firm

Is Luxembourg Losing Its Edge? Why More Groups Are Looking To Cyprus For EU Holding Structures

The tax planning environment in Europe is evolving rapidly. Long considered a cornerstone of EU holding and financing structures, Luxembourg is now facing unprecedented legal and political scrutiny...

European Union Tax

S

S&A

Corporate Tax 2025 – Cyprus

PL

Patrikios Legal

Специфика применения соглашений об избежании двойного налогообложения на Кипре

GI

GRATA International

Economics Weekly Alert 26/2025

Ki

KPMG in Cyprus

Updated Cyprus Tax Overview: Emphasis On Substance, Anti-Avoidance, And Withholding Tax Measures

EN

Elias Neocleous & Co LLC

Economics Weekly Alert 23/2025

Cyprus Strategy

Ki

KPMG in Cyprus

Strengthening Tax Defences: Cyprus Introduces WHT On Outbound Payments To High-Risk Jurisdictions

EN

Elias Neocleous & Co LLC

Cyber-Physical Systems: How The Convergence Of IT, OT, And IoT Will Impact Tax Compliance

E

Eurofast

Economics Weekly Alert 21/2025

Cyprus Strategy

Ki

KPMG in Cyprus

Benefits Of Registering Vessels Under The Cyprus Flag

I. Frangos & Associates LLC

Cyprus Takes Defensive Tax Measures Against Low-tax And 'Blacklisted' Jurisdictions

TS

The Sovereign Group

Cyber-Physical Systems: How The Convergence Of IT, OT, And IoT Will Impact Tax Compliance

As factories, warehouses, and supply chains become smarter, businesses are investing in cyber-physical systems — highly integrated environments where information technology (IT), operational technology...

E

Eurofast

Economics Weekly Alert 21/2025

Με στόχο τη διευκόλυνση των φορολογουμένων και την απρόσκοπτη συμμόρφωση...

Cyprus Strategy

Ki

KPMG in Cyprus

Benefits Of Registering Vessels Under The Cyprus Flag

Cyprus stands as a premier maritime hub, offering one of the world's most competitive ship registries. Its strategic position at the crossroads of Europe, Asia, and Africa, combined with a robust legal framework...

I. Frangos & Associates LLC

Cyprus Takes Defensive Tax Measures Against Low-tax And 'Blacklisted' Jurisdictions

The Cyprus House of Representatives approved legislation, on 10 April, introducing defensive measures against payments made to entities resident in low-tax jurisdictions...

TS

The Sovereign Group

How Advisory Firms Are Using Digital Twins To Stress-Test Cross-Border Corporate Structures

E

Eurofast

Cyprus Adopts Stricter Withholding Tax Rules On Outbound Payments To Low-tax & Non-Cooperative Jurisdictions

The Republic of Cyprus has adopted a new set of protective tax measures aimed at enhancing tax transparency and safeguarding the integrity of its tax base.

K

Kinanis LLC

Withholding Tax On Payments To Non-Cooperative And Low-Tax Jurisdictions

It is to be noted that, in accordance with the Recovery and Resilience Plan for Cyprus ("RRP") submitted by Cyprus in 2021 and last modified in 2024, Cyprus has committed to introducing a withholding tax on outbound payments of dividends, interest and royalty payments to low-tax jurisdictions.

Ki

KPMG in Cyprus

Using A Cyprus Company For Investment In The Stock Market

An increasing number of individuals worldwide now hold investment portfolios, yet many overlook the present and future tax implications of their investments.

Worldwide Strategy

DG

Dixcart Group Limited

Economics Weekly Alert 14/2025

Άνοιξε την Τετάρτη 9 Απριλίου, στις 12 μ.μ. η ηλεκτρονική πλατφόρμα www.prositistegi.cy για το πρόγραμμα «Ανακαινίζω – Ν

Cyprus Strategy

Ki

KPMG in Cyprus

Acquiring Cypriot Real Estate

Cyprus Real Estate

RC

RSM Cyprus

Why Cyprus Is The Perfect Retirement Destination And The Tax Benefits

Worldwide Immigration

DG

Dixcart Group Limited

Economics Alert - Tax Reform Proposals

Ki

KPMG in Cyprus

Cyprus Tax Benefits: 12.5% Corporation Tax, 0% Divided Tax, And More (Video)

CA

CYAUSE Audit Services Ltd

EU Tax Blacklist Remains Unchanged: Key Updates For Cyprus Corporate Taxpayers

E

Eurofast

Cyprus Tax Reform Proposals: Corporate Tax To 15%, Dividend Tax Cut To 5% – But Not Law Yet

S

S&A

Cyprus Tax Regime: The Most Competitive Corporate Tax System In The EU?

S

S&A

Cyprus Holding Companies 2025 Update

A|

AGPLAW | A.G. Paphitis & Co. LLC

Cyprus As A Gateway For Indian Cross Border Transactions

Cyprus Commercial

DG

Dixcart Group Limited

Albania Tax Card 2025

E

Eurofast

Understanding The Cyprus International Trust: Taxation And Legal Implications

E

Eurofast

Cyprus's Tax Advantages: The Impact Of Double Taxation Treaties

MK

Michael Kyprianou Law Firm

Exciting Changes To The Cyprus Startup Visa Scheme And New Opportunities For Global Entrepreneurs

Cyprus Commercial

DG

Dixcart Group Limited

Economics Weekly Alert 02/2025

Cyprus Commercial

Ki

KPMG in Cyprus

Cyprus Employer's Tax Return (T.D.7): Transitioning To The Tax For All (TFA) Portal

E

Eurofast

See more

Latest Videos

See more

Cyprus Tax Benefits: 12.5% Corporation Tax, 0% Divided Tax, And More (Video)

CA

CYAUSE Audit Services Ltd

UCITS 2022 Webinar Series - UCITS Tax Trends And Solutions (Video)

AM

Arendt & Medernach

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More