Cyprus: New Procedure for Issuing a Tax Residency Certificates


Tax Department, has recently issued a circular in relation to the applications for the issuance of tax residency certificates.

For the issuance of the Tax Residency Certificate, an application form (T.D. 98) has been introduced requesting certain kind of information in relation to the applicant company. Furthermore, it appears that the Tax Department may request further information and clarification in this regard.

The T.D. 98 is to be signed by the applicant’s director and there is a confirmation that such director shall be aware that any incorrect or false declaration constitutes a criminal offense according to the provisions of the Assessment and Collection Taxes Law 4 of 1978, as amended. 


The above stated procedure aims to formalise the process yet in our view, the old settled non-challenge of tax residency principal that was so far adopted by the Tax Department, might be under some kind of review. 



For further information on this topic please contact

Mrs. Lisa Bokova ( at SOTERIS PITTAS & CO LLC,

by telephone (+357 25 028460) or by fax (+357 25 028461)



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