Establish tax residency
Cyprus provides a 183-day route and an alternative 60-day route with additional conditions. Day counts, a permanent home, business or office links and competing residence positions all matter.
Confirm domicile status
Foreign individuals who meet the legal tests may qualify as non-domiciled for Cyprus SDC purposes. The commonly referenced benefit can last up to 17 years, subject to the statutory conditions.
Understand what 0% means
The exemption concerns Special Defence Contribution on qualifying dividend and interest income. It does not mean that every form of income or contribution is tax-free.
Document the position
Keep travel records, residence evidence, employment or office documents, company records and professional advice. Cross-border outcomes depend on facts, not marketing labels.