@andreish01Добрый день, вопрос для тех кто начал работать по схеме 50% salary income tax налоговой скидки при доходе от 100K и первой такой работы на кипре, или HR или налоговики устраивающие таких людей:
За сколько можно переезжать заранее на Кипр например на yellow slip чтобы не нарушать требование before the employment commencement date, you were residing outside the Republic? Можно начать жить на несколько месяцев ранее чем начало работы или реально опасно?
2020-05-27 13:07:20
@NightWatchTg20 percent or EUR8,550 exemption:
The lower of 20 percent or EUR8,550 of the emoluments from any employment, which is exercised in Cyprus by an individual who was not resident of Cyprus before taking up employment in Cyprus is exempted from tax and applies from 1 January from the year following the year of commencement of such employment.
This exemption applies until year 2020 with regard to employment that commenced from 2012 onwards for a maximum period of 5 years.
50 percent exemption
50 percent of the gross emoluments are allowed to be deducted from taxable income for individuals that were not a tax resident of Cyprus prior to the commencement of their employment in Cyprus.
This deduction applies when income exceeds EUR100,000 p.a. and is allowed for a period of 10 years, commencing from the year of employment.
This exemption is not available to individuals that were Cyprus tax residents for a period of 3 out of 5 years preceding the year of employment.
An individual will not be entitled to both exemptions simultaneously.
The lower of 20 percent or EUR8,550 of the emoluments from any employment, which is exercised in Cyprus by an individual who was not resident of Cyprus before taking up employment in Cyprus is exempted from tax and applies from 1 January from the year following the year of commencement of such employment.
This exemption applies until year 2020 with regard to employment that commenced from 2012 onwards for a maximum period of 5 years.
50 percent exemption
50 percent of the gross emoluments are allowed to be deducted from taxable income for individuals that were not a tax resident of Cyprus prior to the commencement of their employment in Cyprus.
This deduction applies when income exceeds EUR100,000 p.a. and is allowed for a period of 10 years, commencing from the year of employment.
This exemption is not available to individuals that were Cyprus tax residents for a period of 3 out of 5 years preceding the year of employment.
An individual will not be entitled to both exemptions simultaneously.
2020-05-27 13:25:17