Immigration Services

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Whether an EU national or a national from a 3rd Country (non-EU national) our immigration team will advice you on the most suitable visa scheme based on your personal and business circumstances. 

Cyprus immigration services can be broken down into two main categories. Immigration services needed for EU nationals where the issuance of the so-called "Yellow Slip" is required and immigration services for nationals from 3rd countries which require special visas as Cyprus is an EU country and EU Visa requirements and controls exist. 

In nutshell, Cyprus visas requirements can be broken down as follows:

EU Nationals: Yellow Slip

3rd Country Nationals: Available options include: Permanent Residence via Investment (F), Nomad Visa, Key Personnel, BCS, Long Term Residence Visa, Visitors and Tourist Visa.

€1,000.00

Cyprus immigration services can be broken down into two main categories.

Immigration services needed for EU nationals where the issuance of the so-called "Yellow Slip" is required and immigration services for nationals from 3rd countries which require special visas as Cyprus is an EU country and EU Visa requirements and controls exist. 

In nutshell, Cyprus visas requirements can be broken down as follows:

EU Nationals: Yellow Slip

3rd Country Nationals: Available options include: Permanent Residence via Investment (F), Nomad Visa, Key Personnel, BCS, Long Term Residence Visa, Visitors and Tourist Visa.


1. EU Nationals

The Yellow Slip, Permanent Residency and Citizenship

EU nationals/residents & European Economic Area (EEA) Citizen ( Iceland, Liechtenstein, Norway, and Switzerland): 

If you are an EU resident you can enter and stay freely for the first 3 months, after that period you need to apply for a Registration Certificate, commonly known as a yellow slip. Once you obtain the yellow slip you can benefit from taxes, medical scheme or your kids can enroll in schools etc. 

How Do I Get the Yellow Slip?

Step 1: Within the first 4 months of your stay, you should apply for the yellow slip. You can apply to your local immigration office (these are located in all the districts of Cyprus).

Step 2: You need to book an appointment with the immigration offices in advance (once your 3-month period ends). Our network of professionals can book an appointment for you and accompany you to help you apply for this permit. However, you must apply personally.  

Documents You’ll Need to take to the appointment

You will  fill out a copy of the MEU51 form in the immigration office and present the following documents:

  • Proof of employment
  • Proof of address (e.g. copy of your lease agreement)
  • Your valid passport or ID and photocopies
  • Two passport-size photographs
  • Application fee of €20
  • Proof of comprehensive health insurance in the Republic (if asked)

Non-EU citizens, in order to travel for business or leisure should apply for a short stay visa which is valid for 90 days. In case a non-EU resident decides to stay for up to 4 years in Cyprus they need to obtain a Temporary Residence Permit often known as the pink slip.


2. Third Country Nationals

Unlike the European visa requirements, Cyprus offers different types of visas for 3rd country nationals depending on their circumstances and work.

Summary:

  • BCS Visa via 200,000 investment in your company 
  • High Profile Personnel Visa - High Salary and stand-alone office
  • Digital Nomad visa
  • Long Term Resident visa
  • Visitors Visa - Cheapest option compared to the rest
  • Permanent Residency via Investment (F) Visa - 300k Purchase of local property

1) BCS Visa via 200,000 investment in your company 

  • Setting it up for 1 person / employee is usually an expensive solution
  • You can use the money as you prefer as long as they are introduced as capital
  • Salary must be at least 3,000 per month

2) High Profile Personnel Visa - High Salary and stand-alone office

  • Office requirement
  • Other employees
  • Salary must be at least 2,500 per month

3) Digital Nomad visa

  • Cheap solution
  • Can work from Cyprus for an Overseas employer or a Cyprus company
  • Salary must be at least 3,500 per month
  • Ideal for non-domiciled tax applications (zero Cyprus dividend tax)

4) Long Term Resident visa

  • Applicant must have an overseas income of at least 25k per annum
  • Applicant must be able to support their family
  • Ideal for non-domiciled tax applications (zero Cyprus dividend tax)

5) Visitors Visa - Cheapest option compared to the rest

  • Renewable annually
  • Can be Cyprus Tax Resident
  • Can be non Dom
  • Allowed to be absent from Cyprus for 89 days and return on the 90-day
  • Ideal for non-domiciled tax applications (zero Cyprus dividend tax)

6) Permanent Residency via Investment (F) Visa - 300k Purchase of local property

  • You can not work or be an employee of your company (only an investor)
  • 300,000 investment in local property
  • No salary requirement
  • Ideal for non-domiciled tax applications (zero Cyprus dividend tax)

We demonstrate below the available visa solutions for our 3rd country (non-EU) applicants. Each visa has its merits and disadvantages and should be discussed without experts before commencing the application process.

1) "BCS Company Visa

Key Note: You will have the right to work with this visa and it is the most preferred option by 3rd country-nationals.

This is ideal for companies where the UBO with over 50% shares is a 3rd country national (even in cases where the shareholders are other companies we are looking for the UBO to be 3rd country-national). We apply for the company to be verified as BCS at the Ministry of Interiors and once the approval is sent we can proceed to the registration of their Key personnel with a minimum salary of 2500€ monthly and their family members.

With this visa applicants can work and have all the benefits of a working person in Cyprus.

For the registration of the company we will need the following:

  • Original certificate of Incorporation / Original certificate of Registered Office / Original Certificate of Directors by the Registrar of Companies
  • Original certificate of Shareholders proving that the percentage of foreign participation in the company’s share capital is over 50% of the total share capital (in the case where companies are the shareholders the whole chain of ownership up to the final owners (UBO) should be declared and documented.
  • Director’s Affidavit on the company’s ownership
  • UBO’s valid passport / passports
  • Original company memorandum
  • Description of the company’s principal activities
  • Deposited amount of at least 200,000€ supported by a bank swift which proves a foreign direct investment is made by the UBO legally admitted to Cyprus from abroad (personal account of UBO or a company that belongs to UBO) – this amount of money can be used to invest in the company
  • Complete analytical statement of company foreign interests ‘ personnel
  • Title of ownership or rental agreement of the place of activity of the company
  • Proof of Levy payment

Companies operating over 1ys in Cyprus will additionally need Audited company accounts and tax clearance certificates.
Additionally, for the personnel, we will need their full CVs, apostille diplomas, apostille medical records and police clearance from the country of origin.
This process takes around 1 month for the license and then we can register the employees.

For the registration and issuing visas of the key personnel:

  • Copy of valid passport with validity of at least 2year from the date of submitting the application
  • Brief CV with translated and apostille copies of academic qualifications (diploma relative to the company of job title)
  • Original certificate of criminal records from the country of origin (apostille)
  • Copy of the arrival date in the republic from the passport
  • Original medicals verified in Cyprus
  • Title deed or rental agreement of a house / apartment certified by a Mukhtar

2. Option: High Profile Personnel Visa

Labour Office license for high-profile personnel.

Key Characteristics:

  1. With this visa applicants can work and have all the benefits of a working person in Cyprus.
  2. The applicant must hire local employees at an analogy 1 - 3
  3. Maintain offices in the Republic of Cyprus
  4. Its clientele should be non-Cypriot

For cases where the shareholders are either Cypriots or EU residents or 3rd country nationals

  • Application form signed and stamped by the director of the company
  • Short description of the activities of the company
  • A letter from the director of the company explaining why they need a person from abroad (explaining that based on the activities of the company we cannot find suitable employees from the local market)
  • Payments of Social Insurances for the past 3 months for the existing personnel.
  • A collective in-house agreement of employment and a sample of employment contract
  • Last payment of VAT
  • Τax declarations from the tax department to prove that the company has been audited and tax clearance was given
  • Employer’s Liability Insurance for the current personnel. Once they register at least one person at the Social Insurance
  • Certificates of the company: Registration / Directors / Shareholders / Register office
  • CV of the applicant and copies of relevant diplomas

The positions approved for this case must be managerial and a salary of over 36,000€ / year (gross).

For such cases, the application is directed to the main department of the Labour Office to be processed without waiting for EURES-Ads. The process to obtain this license takes around 2 months and 1 month for the registration of the employees.


3. Digital Nomad Visa

Key Condition:

There is a ceiling to the digital nomad applications for each year based on a first come first serve principle.

The "Cyprus Digital Nomad Visa" Scheme allows nationals from non-EU and non-EEA countries, who can perform their work location independently using telecommunications technology, to reside temporarily in Cyprus and work for an employer registered abroad or perform work through telecommunications technology for companies or clients located abroad. Who can benefit - Non-EU or non-EEA nationals who: Can perform work remotely through telecommunications technology; Are employed in a company registered abroad, for which they can work location-independently, or are self-employed offering services remotely for clients located abroad;

  • Can prove that they have a stable and sufficient monthly net income of at least €3500 (after the deduction of contributions and taxes)
  • Individuals who are granted a Digital Nomad residence permit will benefit from the following: Right of residence for a year in Cyprus, with a possibility of renewal for a further two years.
  • Right of residence for family members, for the same period as the Digital Nomad, without the right to be employed to perform economic activity in Cyprus.
  • If they reside in the Republic for one or more periods that in total exceed 183 days within the same tax year, then they are considered tax residents of Cyprus, provided they are not tax residents in any other country.
  • Family members Digital Nomad’s family members can reside in Cyprus for the same period as the Digital Nomad, without the right to be employed of perform any economic activity in Cyprus. Family is included.

Note: Within 3 months of arrival, the applicant should submit the relevant application along with the required documents. Work for overseas clients Net income 3500. Renew up to 3 years


4. Long-erm resident visa

Key Note: You will not have the right to work with this visa

Long-term residency visas, enable applicants to obtain a yearly renewable residency visa for themselves and their families. The granting of the visa depends on the ability of the applicant to prove that he/she can meet his living expenses in Cyprus from revenue that arrives from abroad.

This is the easiest visa to issue, in terms of meeting requirements. There is no minimum amount, each case depends on its own merits and circumstances. However, from experience, a yearly amount of EUR 25,000 per year, is sufficient for one applicant. The amount should be adjusted depending on the number of dependents. This type of residency visa is valid for 12 months and is renewable every year.

Documents required for long-term residency visa are:

  • Valid passport & copy of arrival date
  • Original bank guarantee from a bank institute in Cyprus ( A personal bank account will thus first need to be opened)
  • Health Insurance Policy
  • Proof of income from abroad
  • Proof of existing bank account in Cyprus that the income will be transferred
  • Title of ownership or rental agreement for residence – rental must be signed by a Muhktar
  • Bank account in Cyprus with an amount of minimum 10,000€ bank statement needed)
  • Form signed and stamped accordingly

Keep in mind that with this visa the applicant cannot engage in any employment in Cyprus but can be the shareholder / director of the company.  


5. Visitors Visa

Visitors Visa & Non-Dom Tax Scheme for 3rds country nationals

Key Note: You will not have the right to work with this visa

Visitor visa is the cheapest solution for 3rd country nationals and an ideal solution for 3rd country nationals who want to take advantage of the non-domicile tax status which enable them to become Cyprus Tax Residents but non-domiciled which means tax-free dividends from Cyprus.

In the application for the non-dom status the applicant can not be an employee of their Cyprus company however, they can obtain the Cyprus Tax Identification Number (TIN) and become Cyprus Tax Residents but Non-Domiciled; enjoying therefore, tax-free worldwide dividends (as far as Cyprus is concerned).

The duration of this visa is 1 year and it is easily renewable.

This option is given to any individual for 1 year. It is renewable and when completing the 5 years the visa issued upon the next renewal will be unlimited.

The person must show income from abroad (no income from Cyprus), a bank guarantee from a bank account in Cyprus and an adequate amount of savings. Also, they must show a rental agreement or title deed for their residence.

Family members can be registered individually. 


6. Permanent residency via investment - category (f) or 6

Key Note: You will have the right to work with this visa.

 

The applicant must invest at least €300,000 in one of the following investment categories:

(A) Investment in a house/apartment: Purchase of a house or apartment from a development company, which should concern a first sale of at least €300,000 (plus VAT).

(B) Investment in real estate (excluding houses/apartments): Purchase of other types of real estate such as offices, shops, hotels or related estate developments or a combination of these with a total value of €300,000. The purchase of interest can be the result of a resale.

(C) Investment in Cyprus Company’s share capital, with business activities and personnel in the Republic: Investment worth €300,000 in the share capital of a company registered in the Republic of Cyprus, based and operating in the Republic of Cyprus and having a proven physical presence in Cyprus and employing at least five (5) people.

(D) Investment in units of Cyprus Investment Organization of Collective Investments (forms of AIF, AIFLNP, RAIF): Investment worth €300,000 in units of Cyprus Investment Organization Collective Investments.


Want to know more about relocating to Cyprus?

See how salaries, dividends, corproration tax are calculated using our Cyprus Tax Calculators

Watch our Youtube Channel with Cyprus Corporate and Tax Tips and playlist exclusively for relocation material

Read all there is to know on this section of our website

Contact us at: kt@cyprusaccountants.com.cy +357 99 428 543 and we will be more than happy to assist you.

Our experience today shows that some visa applicants are primarily interested in getting the non-domiciled tax status which will enable them to receive worldwide tax-free dividends as far as Cyprus is concerned. Though this is very easy for EU nationals who do not require a specialist visa application it becomes a bit more complicated when it comes to 3rd country nationals (non-EU applicants). 

The solution is simple!

If the applicant wants to be employed in Cyprus it has limited immigration options available:

  • BCS Visa (deposit is required)
  • Category F Visa (investment is required)
  • Digital Nomad Visa (ceiling on applications)
  • Skilled Labour Visa (substance is required)

Read more about these programs on our website (click here)

On the other hand, if the applicant is not interested in becoming registered with the local Social Securities and National Health Care System, then there are simpler immigration options available:

  • Tourist Visa 
  • Visitors Visa 
  • Long Term Residence Visa (evidence of overseas income)

Read more about these programs on our website (click here)

Learn more about Cyprus Tax Resident but non-domiciled persons; "non dom" tax status (click here)

Non Dom is Cyprus Golden Ace! It is the reason why so many wealthy individuals change their tax residency.

However, depending on the country of place of the individual different immigration problems & solutions apply to obtain the non-dom status.

What is the non dom- brief review

The non dom or formally "Cyprus Tax Residency but not domiciled, tax status" is a tax incentive introduced by the Cyprus government where someone who has not beem living in Cyprus 17 out of the last 20 years and who is currently staying in Cyprus at least 60 days but does not stay anywhere else for more than 180 days (hence not resident elsewhere) can apply for this special tax status to enjoy worldwide tax dividends. Business ties with Cyprus must be proven.
 
► Watch Videos on Non-Dom (Video 1, Video 2 ).
 
One of the main requirements for the non-dom status is to prove that the applicant has significant business ties with the republic.
This is commonly achieved by setting up a Cyprus company and being employed by it. The Cyprus company will provide its goods and services to its clientele globally and this is sufficinet to obtain the non-dom status.
 
The purpose of this article is to examine the immigration aspect of the non-domiciled applications.
 

Being employed by your Cyprus Company

Is this important for you?
 
► EU Citizens
Not a problem. If you want to be employed by your Cyprus Company then great!
 
It is easy obtaining a yellow slip and legalising your paperwork so as to be an employee of your Cyprus company to thus meet the requirements of the non dom status. A local address of residence is of course needed but there are no other hurdles in obtaining the legalisation of the paperwork for an EU citizen,
 
The process will entail obtaining Tax Identification Number (TIN) for the person, registering them with the social securities , registering the company with the social securities starting pay in the local payroll taxes evidence which will escort the non dom application for approval.
 
Things become a bit trickier when we are dealing with investors from 3rd countries though, as explained below.
 
► 3rd Country Citizens (non EU investors applying for non dom)
Becoming an employee of your company can be challenging!
 
3rd Country Citizens work employment is not so straight forward and we could argue rightly so as the EU wants to protect its workforce; it does so by applying strict requirements to non-EU citizens (irrespective of status) when seeking employment in the eurozone.
 
A yellow slip is will not suffice as it is not applicable. 
 
Solution?
Cyprus has introduced specific schemes to attract high calibre workforce such as the BCS, Key Personnel Application & Nomad Visa.
 
More information about these available schemes can be learned by reading our website section (click here)
These solutions though are mainly targeted for headquarting solutions as Cyprus is a very attractive jurisdiction for it (read relevant article here) or for individuals who will obtain their paperwork via investment such as the permanent residency which requires an investment of Euro 300k. 
 
In other words these schemes are of a more formal and permanent nature and thus more expensive.
 
These schemes / options leave individuals who simply want to exploit the non dom scheme with little options as without the above serious commitment they will not be able to register for social securities (thus being employed by their company, which evidences their stay in the republic, strong economic ties with Cyprus etc - criteria the non dom application requires).

So what is this solution? Can we obtain the non dom even if we are not beeing employed by our Cyprus Company?

So what is this solution?

Can we obtain the non dom even if we are not beeing employed by our Cyprus Company?

At this point it is worth reminding you that the non-dom application has no explicit requirements; evidence must be presented to the Ministry of Finance that the investor / entrepreneur has adequate economic ties with the republic.  

From experience this requirement is met with the below set up:
  • Incorporation of a Cyprus company
  • Director / secretary and 100% shareholder of the Cyprus Company
  • Employee (ideal but as explained above not always available for non EU applicants)*.  [wifes are eu then no issue legalisation of paperwork works]
  • Cyprus Tax Number
  • Cyprus Tax Return submission
  • Payment of NHS (GESY) via dividends.
 
So what is the catch?
The catch lies with the fact that Cyprus being a fully harmonised EU member applies all EU laws and regulations and when it comes to employment is very strict in allowing non EU cititizens registering with the social securities and granting them with appropriate permits. However, for non dom purposes, which we remind you is a Cyprus Tax Residency Status being employed by your company can be overlooked. 
 
In other words, you can get your Cyprus Tax Identification Number (TIN) and apply for the non-dom even if you are not registered with the social securties. By applying for a simpler solution such as Tourist Visa, Visitors Visa, Long Term Residency & Permanent Residency you can go ahead with your non dom status application without the need to apply for the more costly BCS, Key Personnel Application, Nomad Visa solutions.
 
Golden Nugget:
Is this legal?
► Yes
We will not be registered with social securities but will I be able to legally avoid paying dividend tax based on the non dom?
► Yes
 This is because Tourist Visa, Visitors Visa, Long Term Residency & Permanent Residency can escort your non-dom application suffices the legality of your paperwork.
 

Summary / Conclusion

To obtain a non dom application you do not necessarily have to be employed by your company but it is strongly advisable.

In the event you are an applicant from a 3rd country, a tourist visa or suffices for the legalisation of your paperwork and maybe requested by the Minisstry of Finance. Non EU Applicants married with EU citizens can become registered with the social insurance via a different application method.

 

Disclaimer: We would like to stress out that the non-dom application is governed by substance over form principle.

 

As such there is not an exhaustive checklist of requirements and the granting of the non dom license is subject to the discretion of the examiner. Having said this, to the date of writing this article, all of our applications have been 100% successful.

 
Want to know more?
Request our immigration matrix - send us a direct email requesting it at kt@cyprusaccountants.com.cy
► Read a more detailed article on immigration
► Enquire directly at kt@cyprusaccountants.com.cy

 

About CYAUSE Audit Services Ltd

CYAUSE Audit Services is an Audit & Assurance firm with offices in Nicosia and Limassol in Cyprus. During 2015 we have been awarded by local regulator I.C.P.A.C the A.C.C.A for the Quality of our Audit Services and our Office Procedures.  We incorporate and relocate companies of various sizes regularly and our immigration expertise is required for the successful relocation of their employees and key management.

 

Our Partnership with  BKR International  (No 10 Global Accounting Network) and ACCACE Circle (European Network) ensures that we are wired and closely connected in all jurisdictions, getting the latest corporate and tax news ensuring our tax planning is accurate and validated before finalisation. Being part of international networks gives us fast access to accurate information for payroll, accounting tax and incorporation.

 

Feel free to contact us at kt@cyprusaccountants.com.cy or call us at +357 22 336 321.

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