Emilios – Electus

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An Overview of the Amendments to Article 8(23A) of the Cyprus Income Tax Law

In recent years, Cyprus has introduced several amendments to its income tax legislation, particularly in relation to Article 8(23A). This article provides a 50% exemption from income tax on the [...]

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Cyprus Parliament approves new 5% VAT Law for acquisition and construction of first residence

In an effort to comply with European Union (EU) directives, the Cyprus Parliament recently passed a new law that reduces the Value-Added Tax (VAT) rate on the construction or acquisition of first [...]

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New/Updated HE32 penalties for late submission of annual returns to the Registrar of Companies

As of 24/6/2022, released in the Official Gazette of the Republic of Cyprus, Paragraph (4) of article 120 of the basic law is amended by replacing the phrase “during the first six (6) months and [...]

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Ms. Nefeli Kazakou

Nefeli has graduated from the University of Reading in 2016 with BSC in Accounting and Finance and has qualified as an Associate Chartered Accountant (ACA) in 2019. She is a member of the [...]