Newsletter on the revised Expatriated Exemption Rules 2022

Cyprus has recently voted into the Tax Law amending provisions that broaden the scope and timeline of the 50% and 20% exclusion rules (‘the new exclusion rules’) under personal taxation. Our tax newsletter analyses the new exclusion rules highlighting the changes relative to the ‘old rules’ and the application of transitional provisions.

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Authored by:

Kyriacos Scordis, Managing Partner

Costas Michail, Tax Director

Petros Michaelides, Director, Head of Corporate Accounting and Tax Services