Elina Almanova

If your current passport is running out of pages and you have already obtained a new passport, you do not need to notify the Cyprus immigration authorities separately. When passing through passport control with a new passport and PR card, the details of the new document will be entered into the system automatically. Important: within one year from the date of receiving the PR card, you must visit Cyprus for at least a few days. If the card was issued, for example, in September 2024, the trip to Cyprus must be made up to and including September 2025. Violation of this condition may result in the cancellation of your resident status.

Formally, owning real estate is not a mandatory requirement when applying for Cypriot citizenship. However, when considering the request, the Ministry of Interior assesses the level of integration of the applicant into the local community. Owning your own home is considered a strong argument in favor of sustainable residence on the island. Therefore, it is recommended to purchase real estate in Cyprus to increase the chances of citizenship approval. This is especially true if the applicant is not actively involved in Cyprus or is here irregularly.

At the moment, this is not possible. According to the updated requirements of the Cypriot legislation, a residence permit under category F6.2 cannot be issued to parents if the property was not paid for by them personally, but by another family member. That is, the funds for the purchase must come from the parent’s personal bank account so that he or she can apply for permanent residence.

Possible alternatives:

• Obtaining a temporary residence permit (category Pink Slip) is available if you have housing in Cyprus and you can grant your parents the right of residence.
• Donating real estate to parents and their application for permanent residence under category F. This path takes more time to be considered, but if approved, it provides lifelong resident status in Cyprus.

We recommend that you have an individual consultation to choose the best option based on your documents and goals.

No, such a length of stay does not deprive the abovementioned statuses. In accordance with the provisions of the tax regulations of the Republic of Cyprus, the possibility of maintaining the status of tax resident and at the same time non-domicile is preserved provided that the person stays in the country for at least 60 days in a calendar year. However, a number of additional conditions must be met:

• absence of tax residency in another state;
• carrying out professional or other business activities in the territory of Cyprus;
• ownership of real estate or a valid lease agreement for residential premises within the jurisdiction.

If the listed requirements are met, the status of tax resident under the 60-day scheme remains in force, even if the actual stay in the country is limited to a short period.

Yes, it is not mandatory to stay in Cyprus for six months. The country’s tax system provides for three different tax residency regimes. These are the classic 183-day model, a special 90-day procedure applied in certain circumstances, and a 60-day option, aimed primarily at representatives of the liberal professions and business owners.

In order to obtain residency status under the abbreviated procedure, the following conditions must be met:

• absence of tax residency in a foreign jurisdiction;
• the presence of economic or professional involvement in activities in the territory of Cyprus;
• confirmed provision of accommodation through rent or ownership of a residential property on the island.

Compliance with these criteria allows you to obtain tax residency without being in Cyprus for most of the year.

Yes, Cyprus tax residents are required to file a TD1 tax return annually if they meet the established criteria.

The TD1 form includes information on:

• income received during the year;
• sources of income (including foreign);
• application of tax benefits, including non-domicile status.

The declaration must be submitted electronically via the TaxisNet system, within the deadlines established by law. Failure to submit within the deadlines may result in penalties.

It is recommended to consult a tax specialist to assess the need to submit reports and correctly complete the form.

Once you have obtained your Tax Identification Code in Cyprus, you will have a number of tax obligations. In particular, you will need to:

• submit your TD1 tax return annually if you meet the filing criteria;
• pay all tax obligations by the due dates – including special defence contribution, income tax and social security contributions (if applicable);
• update your tax register details, including your residential address and employment status, if necessary.

Neglecting your obligations after obtaining your Tax Identification Code may result in fines being imposed and your access to the TaxisNet system being blocked.

Yes, this statement complies with the provisions of the current tax regulations of the Republic of Cyprus. In accordance with the norms of national legislation, the non-domicile status is granted for a period not exceeding seventeen years, starting from the moment of official recognition of an individual as a tax resident of Cyprus.

During this period, a person with this status:

• is not subject to taxation of income in the form of dividends and interest;
• has the opportunity to benefit from additional tax breaks provided for by the applicable rules provided for non-residents by place of origin (non-dom).

After 17 years, the status is automatically cancelled, after which income from passive sources (interest, dividends) is subject to taxation in the standard manner.

To register for the Cyprus National Health Insurance System (GHS) if you have permanent resident status, you must meet certain mandatory criteria:

1. Actual presence in Cyprus.
2. A valid tax identification number (TIC).
3. Regular payment of contributions to the GESY system:
   • If you are not employed or entrepreneurial, you must make payments yourself as a voluntary contributor.
   • The amount of the contribution is determined by the type of status you have chosen, and it is this that determines your access to medical services.

Once you have officially started paying contributions and have settled matters through an accountant, you can apply for inclusion in the GHS system and use medical services within the framework of insurance coverage.