How can someone be a Cyprus tax resident & be non-domiciled?

We have already outlined in previous articles the benefits, especially those related to tax, foreigners obtain when becoming a Cyprus tax resident.

Today we will name all the documents required to be submitted to the Cyprus authorities in order to become a tax resident.

The Cyprus authorities want proof that the applicant maintained a domicile of choice or origin outside Cyprus for the previous 20 years.

The documents that need to be presented are as follows:

  1. to prove the applicant’s domicile of origin the tax authorities require:
  • the applicant’s birth certificate,
  • and his/her parents’ birth certificate,
  • as well as any documents that reveal where and for how long the applicant’s parents maintained a permanent residency (residency certificates, passports etc),
  • and documents which reveal the domicile of origin.
  1. To prove the applicant’s domicile of choice and that he/she was not a Cyprus tax resident for 20 consecutive years the tax authorities require:
  • Documents and certificates obtained from the foreign tax authorities,
  • Documents and certificates obtained from foreign local authorities,
  • Utility account statements, such as electricity, water board, telephony, from foreign countries,
  • Employment documents proving he/she was employed in a foreign country,
  • Document proving his/her social insurance payments that were made in a foreign country,
  • Certificates or documents revealing the applicant’s length of stay within Cyprus.

The documents that are required to be filled in are the following:

Τ.624ΦΠ: which is a Special Defence Contribution waiver. The applicant must submit this to the organisation that makes interest payments in order not to deduct the Special Defence Contribution.

Τ.38: which is the application that needs to be completed in order to be granted a non-domicile status. The application is filled in and submitted to the relevant tax authorities to be evaluated.