List of Double Taxation Treaties of Cyprus
Extensive List of Double Taxation Treaties for Cyprus.
A Double Taxation Treaty is an agreement between two countries to avoid the double taxation of the same profits for a person or legal entity. Cyprus has an extensive network of such agreement, making it an ideal jurisdiction for an international investor. If you set up your business in Cyprus in person as a sole trader, or by the registration of a Cyprus company you will be reaping the benefits of an extensive network of Double Taxation Treaties. If you need any advice on the meaning and tax implication of any such DDT please feel free to write or telephone us. We will be very glad to assist you. Your first tax consultation with our Firm is Free! Cyprus Company Registration procedures are simple and fast. Our expert Lawyers will do that for you and assist, support and advise you to benefit of the very low Cyprus Corporate Tax of only 12.5%. Our Administrators will also assist you to open a fast and fuss free Bank Account.
We are qualified and our Accounting Partners will happy also to give you the necessary tax advice and consultation on how to set up your business in Cyprus an how to save taxes. We can prepare a tax scheme or tax optimization organogram to organise your international business. Even if you if you are a start up it is better to start on the right foot and benefit from low taxes.
One of the big advantages for a Cyprus Holding Company is that Cyprus has an extensive network of over 63 Double Taxation Treaties with as many countries. This will make your Cyprus Holding Company registration a powerful tool to low or zero taxes. On the list below you will see most of the DTT of Cyprus. On the right side of the list there is a link which takes you to the actual text of each DTT. If you need any information or advice please do not hesitate to get in touch with us.
List of Double Taxation Treaties of the Republic of Cyprus:
|
|
State |
Date of Signature
Treaty/Protocol/Note |
Date of entry into force
|
Publication in the Official Gazette of the Republic
(Number, date, text document) |
|
1 |
Armenia |
17/01/2011 |
19/09/2011 |
|
|
2 |
Austria (new agreement) |
20/03/1990 21/05/2012 |
01/01/1991 01/04/2013 |
|
|
3 |
Azerbaijan*** |
29/10/1982 |
26/08/1983 |
26/11/1982 |
|
4 |
Barbados |
03/05/2017 |
11/09/2017 |
|
|
5 |
Belarus |
29/05/1998 |
12/02/1999 |
|
|
6 |
Belgium |
14/05/1996 |
08/12/1999 |
|
|
7 |
Bosnia* |
29/06/1985 |
08/09/1986 |
2073 - 23 /08/ 1985 |
|
8 |
Bulgaria |
30/10/2000 |
03/01/2001 |
|
|
9 |
Canada |
02/05/1984 |
03/09/1985 |
|
|
10 |
China |
25/10/1990 |
05/10/1991 |
|
|
11 |
Czech Republic (new agreement) |
15/04/1980 28/04/2009 |
30/12/1980 26/11/2009 |
1599 - 03 /05/ 1980 |
|
12 |
Denmark (new agreement) |
26/05/1981 11/10/2010 |
10/04/1982 07/09/2011 |
|
|
13 |
Egypt |
19/12/1993 |
14/03/1995 |
|
|
14 |
Estonia |
15/10/2012 |
08/10/2013 |
|
|
15 |
Ethiopia |
30/12/2015 |
18/10/2017 |
|
|
16 |
Finland |
15/11/2012 |
28/04/2013 |
|
|
17 |
France |
18/12/1981 |
01/04/1983 |
|
|
18 |
Georgia |
13/05/2015 |
04/01/2016 |
|
|
19 |
Germany (new agreement) |
09/05/1974 18/02/2011 |
11/10/1977 16/12/2011 |
|
|
20 |
Greece |
30/03/1968 |
16/01/1969 |
651 - 10 /05/ 1968 |
|
21 |
Hungary |
30/11/1981 |
24/11/1982 |
|
|
22 |
Iceland |
13/11/2014 |
22/12/2014 |
|
|
23 |
India (new agreement) |
13/06/1994 18/11/2016 |
21/12/1994 14/12/2016 |
|
|
24 |
Iran |
04/08/2015 |
05/03/2017 |
|
|
25 |
Ireland |
24/09/1968 |
12/07/1970 |
|
|
26 |
Italy (new protocol) |
24/04/1974 04/06/2009 |
09/06/1983 23/11/2010 |
|
|
27 |
Jersey |
11/07/2016 |
17/02/2017 |
|
|
28 |
Kingdom of Bahrain |
09/03/2015 |
26/04/2016 |
|
|
29 |
Kuwait (new agreement) |
15/12/1984 05/10/2010 |
25/09/1986 30/08/2013 |
|
|
30 |
Kyrgyzstan*** |
29/10/1982 |
26/08/1983 |
26/11/1982 |
|
31 |
Latvia |
24/05/2016 |
27/10/2016 |
|
|
32 |
Lebanon |
18/02/2003 |
14/04/2005 |
|
|
33 |
Lithuania |
21/06/2013 |
17/04/2014 |
|
|
34 |
Luxembourg |
08/05/2017 |
|
|
|
35 |
Malta |
22/10/1993 |
11/08/1994 |
|
|
36 |
Mauritius (new protocol) |
21/01/2000 23/10/2017 |
12/06/2000
|
|
|
37 |
Moldova |
28/01/2008 |
03/09/2008 |
|
|
38 |
Montenegro* |
29/06/1985 |
08/09/1986 |
2073 - 23 /08/ 1985 |
|
39 |
Norway (new agreement) |
02/05/1991 24/02/2014 |
01/01/1995 08/07/2014 |
|
|
40 |
Poland (new agreement) |
04/06/1992 22/03/2012 |
07/07/1993 09/11/2012 |
|
|
41 |
Portugal |
19/11/2012 |
01/01/2014 |
|
|
42 |
Qatar |
11/11/2008 |
20/03/2009 |
|
|
43 |
Romania |
16/11/1981 |
08/11/1982 |
|
|
44 |
Russia (amending protocol) |
05/12/1998 07/10/2010 |
17/08/1999 02/04/2012 |
|
|
45 |
San Marino (amending protocol) |
27/04/2007 19/05/2017 |
18/07/2007
|
|
|
46 |
Saudi Arabia |
03/01/2018 |
||
|
47 |
Serbia* |
29/06/1985 |
08/09/1986 |
2073 - 23 /08/ 1985 |
|
48 |
Seychelles |
28/06/2006 |
27/10/2006 |
|
|
49 |
Singapore |
24/11/2000 |
08/02/2001 |
|
|
50 |
Slovakia** |
15/04/1980 |
30/12/1980 |
1599 - 03 /05/ 1980 |
|
51 |
Slovenia* (new agreement) |
29/06/1985 12/10/2010 |
08/09/1986 14/09/2011 |
2073 - 23 /08/ 1985 |
|
52 |
South Africa (amending protocol) |
26/11/1997 01/04/2015 |
08/12/1998 18/09/2015 |
|
|
53 |
Spain |
14/02/2013 |
28/05/2014 |
|
|
54 |
Sweden |
25/10/1988 |
14/11/1989 |
|
|
55 |
Swiss Confederation |
25/07/2014 |
15/10/2015 |
|
|
56 |
Syria |
15/03/1992 |
22/02/1995 |
|
|
57 |
Thailand |
27/10/1998 |
04/04/2000 |
|
|
58 |
The States of Guernsey |
15 /07/ 2014 (in Cyprus), 29 /07/2014 (in Guernsey) |
04/03/2015 |
|
|
59 |
Ukraine*** (new agreement) (amending protocol) |
29/10/1982 08/11/2012 11/12/2015 |
26/08/1983 19/08/2013
|
26/11/1982 |
|
60 |
United Arab Emirates |
27/02/2011 |
01/01/2014 |
|
|
61 |
United Kingdom (amending protocol) |
20/06/1974 02/04/1980 |
18/03/1975 15/12/1980 |
|
|
62 |
USA |
19/03/1984 |
31/12/1985 |
|
|
63 |
Uzbekistan*** |
29/10/1982 |
26/08/1983 |
26 /11 1982 |
Notes
*7 Denmark - The existing Convention shall cease to have effect as from 1.1.2012
* The treaty between Cyprus and the Socialist Federal Republic of Yugoslavia is
still in force.
** The treaty between Cyprus and the Czechoslovak Socialist Republic is still in
force
***The treaty between Cyprus and the Union of Soviet Socialist Republics
is still in force.
