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Tax Webcast - June 2019

Welcome to our 5 minute tax update broadcasted monthly. The aim of our tax webcasts is to provide a brief summary of local and international tax events impacting Cyprus.

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In this Tax Webcast, we cover the following topics:

1. Local tax developments

1. 1 Submission of personal income tax returns

2. International developments

2. 1 Process of negotiating a bilateral Competent Authority Arrangement (CAA) for the exchange of Country-by-Country Reports between Cyprus and the USA

2. 2 Extension to the reporting deadline for FATCA and CRS returns

2. 3 Publication of the overview of preferential tax regimes examined by Code of Conduct Group

2. 4 Updated EU list of non-cooperative jurisdictions

2. 5 Expansion of the functionality of the MLI matching database

3.  Tax diary for June 2019

30 June 2019

-      Payment of tax balance for the tax year 2018 through self-assessment by self-employed individuals who don’t prepare audited Financial Statements.

-      Payment of SDC on rents, dividends and interest from sources outside of the Republic for the first 6 months of 2019.

    31 July 2019

-      Electronic submission of the 2018 personal tax return by salaried individuals whose gross income exceeds €19.500 and for the payment of any tax thereof.

-      Electronic submission of the 2018 Employer’s return

-      Submission of the 2019 provisional tax return together with the payment of the first provisional tax instalment.

      1 August 2019

-      Payment of the 2018 tax balance through self-assessment by self-employed individuals and companies preparing audited financial statements.

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Disclaimer Note


Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

Please note that the comments made in this presentation, to some extent, are based on material obtained from sources outside Deloitte.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the ″Deloitte network″) is, by means of this video, rendering professional advice or services.

No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this video.

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