15/06/2026
A significant development in Cyprus tax planning has emerged under Circular 2/2026, introducing a structured alternative to managing long-term Special Defence Contribution (SDC) exposure for individuals becoming deemed domiciled in Cyprus. This option is particularly relevant for long-term tax residents approaching the 17-out-of-20-year domicile threshold.
A significant development in Cyprus tax planning has emerged under Circular 2/2026, introducing a structured alternative to managing long-term Special Defence Contribution (SDC) exposure for individuals becoming deemed domiciled in Cyprus. This option is particularly relevant for long-term tax resid...