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Legal Database



Administration Law

Companies Law

  •  Cap113 (as amended) 2004 acrobat_8_48x451  

Trust Law

  • Cyprus trustees Law (Cap 193) enacted 1992 which is a copy of the English Trustees Law of 1925 
  • International Trust Law of 1992 acrobat_8_48x451 

Partnership Law

  • Partnerships & Business Name Law (Cap116 (as amended by law 77/77)) acrobat_8_48x451

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Income Tax Law & Collection of Taxes

  • Income Tax Law of 2002, law 118(1)/2002 as amended acrobat_8_48x451
  • Capital Gains Tax Law 52/80 (Ch.36)  acrobat_8_48x451
  • Assessment and collection of Taxation Law of 1978, Law 4/78 as amended
  • Immovable Property Tax Law of 1980, Law 24/80 as amended, including Immovable Property Tax (Amendment) Law of 2002, Law 147(I)/2004 (Ch.37)  
  • Special Defence Contribution Law 117(I)/2002
  • Double Tax Agreements

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  • VAT Law Ν. 95(I)/2000 as amended

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Investment Firms

CIF -Cyprus Investment Firms

  • Investment Services and Activities and Regulated Markets Law of 2007, Law 144(I)/2007 acrobat_8_48x451
  • CIF Application Forms

UCITS - Undertakings in Collective International

  •  Organisation and operation of Open-Ended Undertaking for Collective Investment in Transferable Securities (UCITS), Law 200(I)/2004 acrobat_8_48x451   

ICIS - International Collective Invesment Schemes - regulartory authority (Central Bank of Cyprus), for private investments (limit of 100 investors) includes

  1. International Fixed Capital Company (IFCC)
  2. International Variable Capital Company (IVCC)
  3. International Unit Trust Scheme (IUTS)
  4. lnternational Investment Limited Partnership (IILP)
  • International Collective Investment Schemes Law (No 47(I) of 1999) acrobat_8_48x451
  • Guide to Prospective Applicants on Obtaining Recognition as an International Collective Investment Schemes acrobat_8_48x451 

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Money Laundering

  • The Prevention and Suppression of Money Laundering Law of 2007 , Law 188(I) 2007 (Cyprus Securities & Exchange Commission) Unit for Combating Money Laundering - MOKAS acrobat_8_48x451
  • Guidance Note for the Prevention and Suppression of Money Laundering Activities (Central Bank of Cyprus) for Private International Collective Investment Schemes acrobat_8_48x451

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Stamp Duty

  • Stamp Law of 1963, Law 19/63 as amended, including the Stamp (Amendment)NNo.2) Law of 2004, Law 209(I)/2004

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 Deceased Persons

  • Deceased persons (Taxing Provisions) Law of 2000, Law 78(I)/2000

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