Cyprus Legal News and Insights

Reference 4/2026: Cyprus’s Supreme Constitutional Court rejected retrospective cancellation of existing judgment registrations over occupied-area property. The statutory bar on new registrations remains.

A Cyprus company is straightforward to operate when its compliance calendar is built correctly. The real work is not incorporation, but keeping corporate, tax, UBO and accounting records current.

Made an error in your Cyprus 2025 Income Tax Return after final submission? The Tax Department has confirmed how a return can be restored, corrected and resubmitted within the applicable deadline.

The Cyprus Tax Department has extended the 2025 Annual PAYE Return deadline to 30 November 2026. Employers should reconcile payroll and file through Tax For All.

The 2026 annual UBO confirmation window opens on 1 October and ends on 31 December. What companies should check before confirming, even when ownership has not changed.

What the 2026 Cyprus tax reform means for company owners: 15% corporation tax, structure, substance, remuneration, banking and ongoing compliance.

A practical checklist for preparing the Cyprus individual income tax return for 2025, including pensions, foreign income, deductions and the 31 October 2026 deadline.

A new judgment of the Court of Justice of the European Union places important limits on the unrestricted disclosure of shareholders’ personal data and raises significant questions for company-register access regimes across the EU, including Cyprus. The decision On 3 September 2026, the Court of Justice of the European Union delivered its judgment in Case C‑798/24 [Jautiva], A and Others v Latvijas Republikas Saeima, ECLI:EU:C:2026:679. The reference came from the Constitution

A practical 2026 guide to Cyprus company Tax Registry registration, the 60-day rule and the mandatory TFA/CY Login route for HE, AE and S entities from 1 July 2026.

The Cyprus Registrar of Companies has extended the deadline for overdue annual returns and corresponding financial statements covered by its 9 February 2026 reminder letters to 31 December 2026. Companies that remain non-compliant after that date may face continuation of strike-off procedures under section 327 of Cap. 113.

Cyprus Pillar Two relief ends on 30 September 2026 for covered first-year filings and payments. Check group scope, local notifications and responsibility.

A practical first-year Cyprus tax-registration guide covering TIN, Tax For All, payroll, filing, residence, treaty relief and the 50% employment exemption.

The statutory deadline remains 31 October 2026. No interest or monetary charges apply if the 2025 T.F.1 return and corresponding payment are completed by 30 November 2026.