Through the issue of Tax Circulars and Tax Forms, the Cyprus Tax Department has established a procedure for Cyprus tax resident individuals that wish to claim for a non-domicile status.
Following the amendments of mid-2015 (16/7/2015), the current Special Contribution for Defence (SCD) provisions will exclude from SCD, dividends, interest and rents (as well as from deemed dividend distribution provisions), of individuals who are Cyprus tax residents but are not domiciled in Cyprus (as defined in the SCD Law) irrespective of the origin of the relevant income (i.e. from sources within Cyprus or abroad).
Through the issue of Tax Circulars and Tax Forms, the Cyprus Tax Department has established a procedure for Cyprus tax resident individuals that wish to
claim for a non-domicile status as follows:
All forms cumulatively consist a Declaration as to the status of the applicant as a non-domiciled individual. The Forms also provide for the documentation that may need to be submitted accordingly.
The Forms have been uploaded on the website of the Cyprus Tax Department at the following link.
Note: The above forms must also be submitted by individuals that have already obtained a tax ruling with regard to their domicile status and the relevant ruling and response should be attached to the Forms.
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