The 14-step Cyprus Tax Relocation Checklist

Plan in three phases: before arrival, check departure-country tax, Cyprus residence conditions, business needs and housing; after arrival, confirm the appropriate immigration category, tax registration and records, domicile position, social insurance and GESY; then review any employment relief, model pay and dividends, organise filings and recheck residence each calendar year. The sequence varies by personal circumstances.

The ordinary route requires more than 183 days in Cyprus in a calendar year. The alternative needs at least 60 Cyprus days, no more than 183 days in any other single country, a permanent Cyprus home and qualifying Cyprus business, employment or office activity. From 2026, tax residence elsewhere no longer automatically bars the 60-day route; any dual-residence treaty position needs separate review.

It depends on your departing country. Several countries (for example Germany, France, Canada and the United States) apply some form of exit, departure or deemed-disposal tax on unrealised gains or shareholdings. This is why the pre-arrival phase maps your specific exposure before you move — the relocation sequence is country-specific.

Yes. We email the 14-step checklist at no cost. The email itself contains the checklist; there is no PDF attachment. If you would like individual help, send an enquiry for a free consultation and we will explain the next steps.