Postponement of the commencement date for the collection of data of the Ultimate Beneficial Owners (UBOs)

With reference to our previous alert dated 8 January 2021, we would like to inform you that the Registrar of Companies (RoC) has recently announced …


Ultimate Beneficial Owner (UBO) register to be introduced in Cyprus from 2021

On the 16th of December 2020, the Department of the Registrar of Companies and Official Receiver will have under its jurisdiction the upcoming register of Ultimate …


Extended deadline for the submission of 2019 personal income tax returns and for the payment of tax

We would like to inform you that in accordance with a Decree issued on 27 November 2020, the following deadlines are extended to 15 December 2020: Electronic submission …


Amendments to the Assessment and Collection of Taxes Law

Changes in tax reporting On 20/08/2020, an amendment to the Assessment and Collection of Taxes Law was published in the Official Gazette, followed by the …


Consolidations – Amendments to Companies Law Cap 113: Article 142

Law 97(Ι) of 2016, which was published in the official gazette on 23 September 2016, amends the Companies Law Cap 113 in order to transpose …


Summary of financial reporting requirements for companies incorporated in Cyprus

This summary is intended for general guidance only and does not constitute a legal opinion. 1. Requirement To Keep Books Of Account And To Prepare …

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