Cyprus: sourced answers
11 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Divorce in a country
Is the country a party to the 1970 Hague Convention on the Recognition of Divorces and Legal Separations
Hague 1970 party
«Cyprus 13-I-1983 A* 14-III-1983 Res 19 Czechia 28-VI-1993 Su 1-I-1993 D,Res 19,24,29»
Source: hcch.net · source copy as of 2026-10-02
Does the country participate in Regulation (EU) 2016/1103 on matrimonial property regimes
Participates in the EU matrimonial property regulation 2016/1103
«The Regulation was adopted under the procedure of enhanced cooperation by 18 EU countries: Sweden, Belgium, Greece, Croatia, Slovenia, Spain, France, Portugal, Italy, Malta, Luxembourg, Germany, the Czech Republic, the Netherlands, Austria, Bulgaria, Finland and Cyprus.»
Source: e-justice.europa.eu · source copy as of 2026-10-02
Succession in a country
Is the country a party to the 1985 Hague Convention on the law applicable to trusts and on their recognition
Cyprus since 1.6.2017
«Cyprus 11-III-1998 15-III-2017 R 1-VI-2017 D 20»
Source: HCCH | Print · source copy as of 2026-10-02
Who is called first to an intestate estate
Spouse takes a child's share alongside children
«If there are children and a spouse, the net value of the inheritance will be distributed to the spouse and children, in equal parts.»
Source: Succession — Cyprus · source copy as of 2026-10-02
Does the country apply EU Succession Regulation No 650/2012
yes
«The Regulation applies in all Member States of the European Union with the exception of Denmark and Ireland.»
Source: EU Succession Regulation — General information · source copy as of 2026-10-02
«In all the above cases the competent authority is the District Court of the last domicile of the testator/deceased.»
Source: Succession — Cyprus · source copy as of 2026-10-02
Which connecting factor of the deceased determines the law governing the succession by default (other than property governed by the law of its location)
By default the applicable law is determined by habitual residence
«The Regulation applies in all Member States of the European Union with the exception of Denmark and Ireland.»
Source: EU Succession Regulation — General information · source copy as of 2026-10-02
«Article 21 General rule 1. Unless otherwise provided for in this Regulation, the law applicable to the succession as a whole shall be the law of the State in which the deceased had his habitual residence at the time of death. 2. Where, by way of exception, it is clear from all the circumstances of the case that, at the time of death, the deceased was manifestly more closely connected with a State other than the State whose law would be applicable under paragraph 1, the law applicable to the succession shall be the law of that other State.»
Source: Regulation(EU)650/2012 adopted text · source copy as of 2026-10-02
Taxes in a country
Which ATAD approach to CFC rules has the EU member state chosen
Option B (non-genuine arrangements)
«μη γνήσιες ρυθμίσεις που έχουν τεθεί σε εφαρμογή με ουσιαστικό σκοπό την απόκτηση φορολογικού πλεονεκτήματος βάσει του παρόντος Νόμου. (3) Για τους σκοπούς των εδαφίων (2) και (6), μη διανεμηθέν εισόδημα, θεωρείται το μετά του φόρου λογιστι»
Source: cylaw.org · source copy as of 2026-10-02
«στο φορολογητέο εισόδημα της εταιρείας κατοίκου της Δημοκρατίας προστίθεται το μη διανεμηθέν εισόδημα της ελεγχόμενης αλλοδαπής εταιρείας το οποίο προκύπτει από μη γνήσιες ρυθμίσεις που έχουν τεθεί σε εφαρμογή με ουσιαστικό σκοπό την απόκτηση φορολογικού πλεονεκτήματος βάσει του παρόντος Νόμου. (3) Για τους σκοπούς των εδαφίων (2) και (6), μη διανεμηθέν εισόδημα, θεωρείται το μετά του φόρου λογιστικό κέρδος της ελεγχόμενη»
Source: cylaw.org · source copy as of 2026-10-02
Over what period are days of presence counted for tax residence
The standard rule is more than 183 days in a calendar year.
«υπερβαίνουν στο σύνολο τις εκατό ογδόντα τρεις (183) ημέρες στο φορολογικό έτος· ή (ii) άτομο το οποίο δεν παραμένει σε ένα άλλο κράτος για μία ή περισσότερες»
Source: cylaw.org · source copy as of 2026-10-03
in a calendar year
«υπερβαίνουν στο σύνολο τις εκατό ογδόντα τρεις (183) ημέρες στο φορολογικό έτος· ή (ii) άτομο το οποίο δεν παραμένει σε ένα άλλο κράτος για μία ή περισσότερες»
Source: cylaw.org · source copy as of 2026-10-03
Is the year of the move split: residence from arrival (until departure) or for the whole year
No split: status for the calendar year as a whole
«στο φορολογικό έτος· (ββ) ασκεί οποιαδήποτε επιχείρηση στη Δημοκρατία και/ή εργοδοτείται στη Δημοκρατία και/ή κατέχει αξίωμα»
Source: cylaw.org · source copy as of 2026-10-03
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