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塞浦路斯税务居民身份

塞浦路斯不征收海外税,因此很多人申请塞浦路斯护照,用于海外离岸架构、税务筹划等用途。这个时候会涉及到一个税务居民的问题。一般国际惯例,一个年度内在某国累计居住超过183天,则为该国税务居民。那塞浦路斯作为一个税负很低的国家,它是是如何定义税务居民的呢?先来看看2018年普华永道塞浦路斯公司关于塞浦路斯的税务介绍:https://www.pwc.com.cy/en/publications/assets/tax-facts-figures/tax-facts-figures-2018-english.pdf,其中有一段是这样的:

        An individual is tax resident in Cyprus if (s)he spends in Cyprus more than 183 days in any one calendar year. With effect as from 1 January 2017, an individual may also be considered tax resident in Cyprus if (s)he satisfies the “60 day rule”. The “60 day rule” applies to individuals who in the relevant tax year:

1. do not reside in any other single state for a period exceeding 183 days in aggregate, and

2. are not tax resident in any other state, and

3. reside in Cyprus for at least 60 days, and

4. have other defined Cyprus ties.

To satisfy this condition the individual must carry out any business in Cyprus and/or be employed in Cyprus and/or hold an office (director) of a company tax resident in Cyprus at any time in the tax year, provided that such is not terminated during the tax year. Further the individual must maintain in the tax year a permanent residential property in Cyprus which is either owned or rented by him/her.


       简单的中文翻译:

        如果在塞浦路斯的任何一个日历年内,在塞浦路斯居住超过183天,则个人为塞浦路斯税务居民。 从2017年1月1日起,如果符合“60天规则”,个人也可以被视为塞浦路斯税务居民。 “60天规则”适用于相关纳税年度的个人:

       1.不在任何其他单一国家居住的时间超过183天,并且

       2.在任何其他国家没有税收居民,并且

       3.在塞浦路斯居住至少60天,并且

       4.有其他定义的塞浦路斯关系。

        为了满足这种条件,个人必须在塞浦路斯进行任意业务、或在塞浦路斯受雇、或在税务年度的任何时候担任驻塞浦路斯公司税务办公室(董事),前提是这些纳税年度未被终止。 此外,个人必须在纳税年度保留塞浦路斯永久性住宅物业,该物业由其拥有或租用。


       此规则需要向当地税务部门申请。税务师建议最好有公司在塞浦路斯运营,纳税及永久居留权或公民权,以更好地匹配该60天规则。


        该规则会让塞浦路斯成为更好的离岸税务地,吸引更多中国人移民及在塞浦路斯设立离岸公司,规划全球税务。


        塞浦路斯永居&护照移民咨询热线18680557904(手机&微信),https://www.lopss.com/cypruspassport/

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