Από την 1η Ιανουαρίου 2026 τέθηκε σε ισχύ ο Νόμος που τροποποιεί τους Περί Φορολογίας Κεφαλαιουχικών Κερδών Νόμους του 1980 έως (Αρ. 2) του 2025, στο πλαίσιο της ευρύτερης φορολογικής μεταρρύθμισης της Κυπριακής Δημοκρατίας.

Οι τροποποιήσεις επηρεάζουν άμεσα φυσικά πρόσωπα και εταιρείες που κατέχουν ή διαχειρίζονται ακίνητη ιδιοκτησία στην Κύπρο.

Διεύρυνση του ορισμού «ιδιοκτησίας»

Πλέον, μεταβίβαση μετοχών εταιρείας που κατέχει έμμεσα ακίνητη ιδιοκτησία υπόκειται σε φόρο κεφαλαιουχικών κερδών όταν τουλάχιστον το 20% της αξίας της εταιρείας προέρχεται από ακίνητη ιδιοκτησία στην Κύπρο, αντί του προηγούμενου ορίου 50%.

Αύξηση Ορίων Απαλλαγών

Από 1/1/2026 αυξάνονται τα σωρευτικά όρια απαλλαγής για φυσικά πρόσωπα ως εξής:

• Γενική απαλλαγή: από €17.086 σε €30.000
• Πώληση κύριας κατοικίας: από €85.430 σε €150.000
• Πώληση γεωργικής γης (υπό προϋποθέσεις): από €25.629 σε €50.000
• Το αφορολόγητο ποσό για πώληση κύριας κατοικίας, σε περιπτώσεις αναδιάρθρωσης ή άλλες ειδικές περιπτώσεις που ορίζονται στο νόμο, αυξάνεται στα €450.000.

Η αύξηση των ορίων στοχεύει στη φορολογική ελάφρυνση φυσικών προσώπων, ιδίως σε περιπτώσεις κύριας κατοικίας.

Διάθεση μετοχών σε Χρηματιστήριο

• Τα κέρδη από πώληση μετοχών που είναι εισηγμένες σε ρυθμιζόμενη αγορά αναγνωρισμένου Χρηματιστηρίου εξαιρούνται από φόρο.
• Για μετοχές που είναι εισηγμένες σε μη ρυθμιζόμενη αγορά, υπάρχει ετήσιο αφορολόγητο όριο €50.000. Εάν το συνολικό κέρδος από πωλήσεις εντός του ίδιου έτους ξεπεράσει αυτό το όριο, τότε φορολογείται ολόκληρο το κέρδος.

Ρυθμίσεις για Ανταλλαγές και Αντιπαροχές

Επεκτείνονται οι πρόνοιες απαλλαγής σε περιπτώσεις ανταλλαγών ακινήτων και σε αντιπαροχές, υπό συγκεκριμένες προϋποθέσεις.

Η τροποποίηση αυτή επιδιώκει να προσαρμόσει το νομικό πλαίσιο στις σύγχρονες εμπορικές και αναπτυξιακές πρακτικές.

Ενίσχυση Φορολογικής Συμμόρφωσης

Αυξάνονται οι χρηματικές επιβαρύνσεις και εισάγονται ενισχυμένοι μηχανισμοί ελέγχου και συμμόρφωσης

Οι πιο πάνω τροποποιήσεις ενδέχεται να επηρεάζουν ουσιαστικά υφιστάμενες ή μελλοντικές συναλλαγές που αφορούν ακίνητη ιδιοκτησία. Για οποιεσδήποτε απορίες ή διευκρινίσεις, μπορείτε να επικοινωνήσετε με το γραφείο μας. Είμαστε στη διάθεσή σας για να σας παρέχουμε καθοδήγηση και εξατομικευμένη νομική υποστήριξη αναφορικά με την εφαρμογή των νέων διατάξεων.

The authorities of the Ministry of Foreign Affairs of the Republic of Cyprus have recently updated the “Assumption of Responsibility for Hosting” form used in visa applications submitted through Cyprus embassies and consulates abroad.

This development is important for individuals in Cyprus who intend to host third-country nationals for short stays.

What Is the Assumption of Responsibility Form?

The Assumption of Responsibility for Hosting is a formal declaration completed by a host residing in Cyprus. By signing the form, the host undertakes responsibility for:

• The visitor’s accommodation during their stay
• Subsistence and living expenses
• Medical and emergency costs
• Ensuring the visitor departs Cyprus before the visa expires

The form is typically required when a visa applicant states that they will be staying with family members or friends in Cyprus rather than in hotel accommodation.

Where Is the New Form Used?

The updated form is available through official Cyprus diplomatic missions abroad, including Cyprus embassies and consulates operating under the Ministry of Foreign Affairs.

Applicants and hosts should ensure that they download and submit the most recent version of the form from the relevant embassy or consulate website handling the visa application.

Important Procedural Requirements

In most cases:

• The host’s signature must be certified by a competent authority in Cyprus (e.g., certifying officer).
• Supporting documentation may be required, such as proof of residence, copy of ID/passport, and evidence of financial capacity.
• The completed and certified form must accompany the visa application submitted abroad.

Failure to use the correct and updated version of the form may result in delays or requests for additional documentation.

With an announcement on 28/04/2021, the CBC warns the public of the multiple risks involved in transactions with cryptocurrencies/ virtual currencies, as they are considered to be of high risk.

The CBC states that Cryptocurrencies / virtual currencies are a digital representation of value that is not issued or guaranteed by either a central bank or a public authority, are not necessarily attached to a legally established currency, and does not possess a legal status of currency or money.

The CBC by repeating previous announcements of the European Banking Authority, the European Securities and Markets Authority, and the European Insurance and Occupational Pension Authority, notes that purchasers of crypto assets are exposed to a number of risks including:

• Extreme price volatility
• Absence of legal protection due to lack of regulation
• Lack of exit options from such transactions
• Lack of price transparency
• Operational disruptions exhibited in some virtual currency exchange platforms
• Incomplete information made available to consumers wishing to buy virtual currencies.

It is also mentioned that, due to the lack of a relevant regulatory framework in the EU, consumers who buy and/or hold cryptocurrencies do not benefit from the guarantees and safeguards associated with regulated financial services.

Amendments in Permanent Residence (Regulation 6(2)) application procedure

On 24/03/2021 a new amendment of the criteria for the permanent residence under Regulation 6(2) (fast track – examined within the period of 2 months) of the immigration and migration Regulations have passed.

Investment criteria

The applicant shall invest at least €300.000 as follows:

• Investment in residential house/apartment: the applicant shall purchase from a land development company, a new house/apartment of at least €300.000 (plus VAT), or
• Investment in properties (other than residential house/apartment): the applicant shall purchase commercial property such as (office, shop, hotel or other similar property) unit or combination of units of total amount of €300.000. In this situation, resales are allowed.

Documents related to the investment:

1. Title deed or contract of sale
2. Proof of payment of at least €200.000+VAT, to the bank account of the seller in Cyprus.
3. Proof that funds are from abroad

Notes:

• The applicant is allowed to purchase the property on his/her name or on his/her spouse name or on the name of the company he/she and/or his/her spouse are the sole beneficiaries
• It is possible to purchase up to 2 properties of total amount of 300.000+VAT, from 2 developers.

• Investment in the share capital of a Cyprus Company with activities and personnel in Cyprus: the applicant shall invest at least €300.000 in the share capital of a company registered in the Republic of Cyprus, which is based and operates in the Republic of Cyprus, is active and has a proven physical presence in Cyprus and employs at least five (5) people.

Documents related to the investment:

1. Share purchase agreement, or
2. Incorporation certificate and shareholders certificate
3. Business profile of the company that includes business goals etc.
4. Swift of payment to Cyprus bank
5. Proof of employment of 5 persons from the Social Insurance department

• Investment in shares of Cyprus Investment Organization of Collective Investments (AIF, AIFLNP, RAIF): the applicant shall invest at least €300.000 in shares of a Cyprus Investment Organization of Collective Investments.

Documents related to the investment:

1. Securities or other confirmation for the units purchased
2. Swift of payment to Cyprus bank
3. Confirmation from the CySec for the establishment of the Fund
4. Memorandum of the Fund or the Investment Plan.

Financial criteria:

1. The applicant must, in addition to the investment, be able to prove that he/she has at his/her disposal an insured annual income of at least €30,000. The annual income increases by €5,000 for each dependent family member and €8,000 for each dependent parent (of the investor and/or spouse). This income may come from salaries, pensions, dividends on shares, deposits, rents, etc. coming from abroad, if the applicant chooses to invest in new residential properties. In calculating the total income, the income of the applicant’s spouse can also be taken into account.

• In cases where the applicant chooses to invest in resale properties, the share capital of a Cyprus Company or in shares of Cyprus Investment Organization of Collective Investments, the total income or part of it may also come from sources coming from activities within the Republic.

Note: It is understood that any alienation of the holder of the Immigration Permit from the investment he/she has made without its immediate replacement with another of the same or greater value, which must meet the relevant conditions, will entail the activation of the procedure cancellation of the said permit.

Qualified applicants

Qualified applicants shall provide:

1. Clean criminal record (applicant and any adult dependent persons, applying along with the applicant) from their country of residence.
2. The applicant and his/her spouse shall sign an official statement stating that they are not willing to work in Cyprus.
3. The applicant and his/her spouse are allowed to be shareholders in other Cypriot companies and receive dividends. They are also allowed to be directors provided that, they do not get salary, from such companies.
4. The applicant shall prove residence in Cyprus, within one year from approval of application and shall not stay abroad for more than 2 years.

Dependent persons

1. The applicant can apply for himself/herself, his/her spouse and minor children (under 18 years old).
2. Non married children 18-25 with proof that they are students abroad and financially dependent on their parents, parents shall show additional annual €5000 income, for each dependent child. The permit will be valid even after they turn 26 (not applicable to the child’s family members)
3. Parents of the applicant and spouse with proof of an additional annual income of €8000 for each (not applicable to the spouse of the parent and/or their other children).
4. The permit can also be issued for adult children who are not financially dependent, on a higher value investment which is increased by €300.000 for each one. In such event, each adult child must be able to prove that he/she has on his/her disposal an insured annual income of at least €30,000. The annual income increases by €5,000 for each dependent family member.

This article is to provide a general guide to the subject. If you want to learn more about it please contact us directly.