там требование о первом месте работы на Кипре, которому предшествовали 3 года минимум работы на работодателя за пределами Кипра. Разрыв между зарубежным и местным работодателем макс 4 месяца:
Scope
Beneficiaries for this exemption are persons who cumulatively meet the following conditions:
(1) Employed outside the Republic by a foreign employer, i.e. employed under the full-time employment regime by an employer who is not a resident of the Republic and they performed their salaried services outside the Republic.
It is pointed out that for the purposes of the above condition, employment with a foreign employer also includes employment with more than one foreign employer.
(ii) The employment referred to in condition (1) above concerns a period of at least three consecutive years immediately before the start of employment in the Republic, i.e. it concerns a total period of at least 36 consecutive months immediately before the start of employment in the Republic.
It is pointed out that for the purposes of the above condition, the phrase "immediately before the start of employment in the Republic" is interpreted as meaning that no period exceeding 4 months has elapsed between the date of termination of employment with a foreign employer and the date of commencement of the first employment in the Republic.
(See Appendix III for examples regarding the application of Article 8(21A)).
Appendix I
Examples are given to clarify the term "first employment". For the purposes of the specific examples, the remaining conditions for granting the exemption based on articles 8(214) and 8(234) are ignored.
Example 1
A person, who was employed in the Republic on the basis of a three-month employment contract under full-time employment during the period 1.6.2009 31.8.2009, is employed by company A on 1.9.2022.
In this case, the employment during the period 1.6.2009 – 31.8.2009 is considered occasional employment (<120 days) and the employment of the person in company A is considered first employment.
...
Example 3
As in example 1, but the individual has a start of first employment in the Republic on 15.2.2023.
The person is not entitled to the exemption because the period between the date of termination of employment outside the Republic with a foreign employer and the date of commencement of the first employment in the Republic exceeds 4 months.
Scope
Beneficiaries for this exemption are persons who cumulatively meet the following conditions:
(1) Employed outside the Republic by a foreign employer, i.e. employed under the full-time employment regime by an employer who is not a resident of the Republic and they performed their salaried services outside the Republic.
It is pointed out that for the purposes of the above condition, employment with a foreign employer also includes employment with more than one foreign employer.
(ii) The employment referred to in condition (1) above concerns a period of at least three consecutive years immediately before the start of employment in the Republic, i.e. it concerns a total period of at least 36 consecutive months immediately before the start of employment in the Republic.
It is pointed out that for the purposes of the above condition, the phrase "immediately before the start of employment in the Republic" is interpreted as meaning that no period exceeding 4 months has elapsed between the date of termination of employment with a foreign employer and the date of commencement of the first employment in the Republic.
(See Appendix III for examples regarding the application of Article 8(21A)).
Appendix I
Examples are given to clarify the term "first employment". For the purposes of the specific examples, the remaining conditions for granting the exemption based on articles 8(214) and 8(234) are ignored.
Example 1
A person, who was employed in the Republic on the basis of a three-month employment contract under full-time employment during the period 1.6.2009 31.8.2009, is employed by company A on 1.9.2022.
In this case, the employment during the period 1.6.2009 – 31.8.2009 is considered occasional employment (<120 days) and the employment of the person in company A is considered first employment.
...
Example 3
As in example 1, but the individual has a start of first employment in the Republic on 15.2.2023.
The person is not entitled to the exemption because the period between the date of termination of employment outside the Republic with a foreign employer and the date of commencement of the first employment in the Republic exceeds 4 months.
2025-09-29 07:11:37