Client Advisory: Non-Domicile Tax Residency & Visa Strategy

A client approached us seeking personalized guidance on relocating to Cyprus while managing international tax obligations and maintaining property and professional ties in multiple jurisdictions.

We advised the client on two key residency routes:

• Long-Term Visitor Visa: A one-year renewable option recommended for initial relocation. We explained that a residence permit is required given their plan to spend 80+ days in Cyprus. We outlined associated costs (approximately €1,600 + VAT + disbursements) and the requirement to rent property in Cyprus. We clarified that indefinite stay would be possible via the Visa Type F, contingent on property ownership.

• Non-Domicile Tax Status: We confirmed eligibility based on the client’s intention to become Cyprus-tax resident and provided cost details: €800 + VAT for the non-dom application and €150 + VAT for tax registration.

We discussed social insurance registration, explaining that to apply for non-dom status, the client would need to demonstrate business or employment presence in Cyprus—either as an employee or self-employed. We noted that this process is independent of their UK employment, though recommended notifying their UK employer due to potential dual tax implications.

We further clarified the requirement to apply for a residence permit (Yellow Slip) as an EU national within 3 months of arrival, and that this can be provided to the Social Insurance office after registration. Travel restrictions related to Cyprus's non-Schengen status were also explained, along with how the chosen visa type affects time permitted outside Cyprus.

The client also disclosed tax concerns relating to extended stays in Greece and maintaining properties there. We advised that being mindful of tax residency thresholds across all jurisdictions—especially Greece—is crucial, and offered to help track and optimize time spent in each location.

We proposed a tax ruling request for further certainty, outlining that such rulings typically cost between €2,000–€5,000 + VAT depending on complexity.

Finally, we aligned next steps around timing and documentation, and invited the client to reconnect when ready to formalize their relocation.