Get Adobe Flash player
Penterjemah
English flagItalian flagKorean flagChinese (Simplified) flagChinese (Traditional) flagPortuguese flagGerman flagFrench flagSpanish flagJapanese flag
Arabic flagRussian flagGreek flagDutch flagBulgarian flagCzech flagCroatian flagDanish flagFinnish flagHindi flag
Polish flagRomanian flagSwedish flagNorwegian flagCatalan flagFilipino flagHebrew flagIndonesian flagLatvian flagLithuanian flag
Serbian flagSlovak flagSlovenian flagUkrainian flagVietnamese flagAlbanian flagEstonian flagGalician flagMaltese flagThai flag
Turkish flagHungarian flagBelarus flagIrish flagIcelandic flagMacedonian flagPersian flag   
Kategori

Arsip untuk Kategori 'siprus'

Agios sekarang resmi pada berburu untuk berbagai baru mewah villa untuk membiarkan di Siprus .

Setelah sekarang mencapai tahap akhir layout homepage baru, kami memperluas sejumlah layanan sewa kami untuk membantu membuat pengalaman pemesanan dan menikmati liburan villa di Siprus , yang jauh lebih baik. Villas tentu saja akan dikenakan pengawasan ketat untuk memastikan kami tetap atas tumpukan dalam hal presentasi, kualitas produk dan pelayanan.

Villas yang jelas akan tinggi pada daftar pencarian, villa yang dekat dengan pantai atau setidaknya garis pantai. Villas dekat dengan fasilitas dan berjalan kaki ke restoran dengan makanan yang baik juga pilihan yang sangat baik.

Topik Siprus Apartemen selalu muncul dan kita akan mengubah cara kita bekerja untuk ini. Sebuah liburan apartemen di Siprus adalah untuk orang yang mungkin tidak ingin sesuatu yang terlalu besar atau terlalu mahal. Ini karena biaya yang kami tidak dapat bertanggung jawab itikad baik pemilik komisi karena akhirnya mendorong harga apartemen pasar terakhir. Oleh karena itu jika Anda memiliki sebuah apartemen di Siprus, untuk 100Euro per tahun Anda dapat mengiklankan properti anda di situs kami dan menerima pertanyaan langsung dari itu.

Jadi jika Anda atau orang yang Anda kenal memiliki vila atau apartemen yang mereka butuhkan untuk menyewakan, silahkan langsung ke kami sewa villa website. Kami akan melakukan segala upaya untuk membantu dan menyarankan Anda tentang cara BES untuk memaksimalkan laba pada properti anda.

Untuk informasi pariwisata aidditional silakan kunjungi Siprus Organisasi Pariwisata



Siprus adalah Uni Eropa dapat diandalkan dan Euro-zona yurisdiksi untuk melakukan jasa profesional dan kegiatan lepas pantai.

Negara ini mempertahankan reputasi internasional yang sangat baik untuk melakukan bisnis. Dengan pajak perusahaan 10%, Siprus adalah yurisdiksi pajak terendah di Uni Eropa yang tidak lepas pantai dan memiliki non-yurisdiksi lepas pantai terendah tarif pajak penghasilan badan di dunia.

Siprus hanya menawarkan sejumlah keuntungan keuangan dan manfaat bagi perusahaan dan individu. Hal ini dapat melakukannya karena ekonomi yang berkelanjutan yang kuat dan stabil (dalam kaitannya dengan ukuran negara) yang hampir sepenuhnya berfokus pada layanan profesional dan sektor keuangan.

Siprus menawarkan infrastruktur yang sangat baik untuk kegiatan tersebut, seperti perusahaan hukum dan akuntansi dan perbankan, yang berpendidikan tinggi, tenaga kerja berkualitas dan multibahasa, peraturan pemerintah yang tepat dan kebijakan umum non-intervensi dalam operasi bisnis.

Siprus memiliki hubungan geopolitik dan perdagangan yang sangat baik dengan pasar sumber utama, yang bersama-sama dengan lokasi geografis yang ideal, adalah pilihan utama untuk investasi ke pasar tetangga, termasuk Uni Eropa, Rusia, CIS, serta Timur Tengah dan Afrika Utara.

Reformasi yang diposisikan Siprus sebagai yurisdiksi lepas pantai yang ideal

Rezim lepas pantai di Siprus telah berubah drastis karena aksesi Uni Eropa, dan sebagai hasil dari perjanjian dengan Organisasi untuk Kerjasama Ekonomi dan Pembangunan (OECD); tentu menjadi lebih baik.

Siprus telah mengubah dirinya dari yang dianggap sebagai surga pajak lepas pantai dengan tarif pajak 4,25% badan abu-abu-area bisnis untuk suatu yurisdiksi Uni Eropa unik dengan tarif pajak standar 10% - masih yang terendah tarif pajak di Uni Eropa.

Siprus telah berhasil direformasi semua peraturan sektor keuangan sejalan dengan praktek internasional dan telah menerapkan sistem pajak sederhana, efektif dan transparan yang sepenuhnya kompatibel dengan Uni Eropa, OECD, Tindakan Keuangan Tugas Force (FATF), dan Forum Stabilitas Keuangan (FSF ).

Sejak aksesi Uni Eropa, Siprus telah diselaraskan peraturan lokal ke communautaire Acquis, yang memungkinkan negara untuk lebih mengembangkan sebagai pusat keuangan. Setelah langkah-langkah ini, Siprus ditempatkan pada daftar putih OECD wilayah yang secara substansial menerapkan standar yang disepakati secara internasional dalam transparansi pajak.

Lain tindakan yang diambil oleh Siprus untuk meningkatkan pengakuan global sebagai yurisdiksi lepas pantai kredibel meliputi:

  • Hal ini telah membuat reformasi berbagai pajak untuk membawa undang-undang yang sepenuhnya sesuai baik dengan Hukum Uni Eropa dan Arahan dan dengan Organisasi untuk Kerjasama Ekonomi dan Pembangunan pedoman ini.
  • Seketika menerapkan Pajak EU Directive, yang mencakup Kode Etik pada praktek berbahaya dan aturan pajak untuk menghindari pajak ganda dari royalti dan pembayaran bunga.
  • Diadopsi Standar Pelaporan Keuangan Internasional.
  • Pencucian Uang legislasi Lulus Anti (UU 188 (I) / 2007), Pasar di Petunjuk Instrumen Keuangan (MiFID), dan UU Transparansi dan UU Tindak Pidana Pencucian Uang.
  • Siprus telah membuat langkah besar dalam struktural, modernisasi liberalisasi reformasi, dan berorientasi pasar ekonomi, dengan tujuan untuk meningkatkan daya saing internasional.

Siprus Perusahaan Formasi Layanan Multilysis Terbatas

Siprus Pengacara N. Pirilides & Associates LLC

Agios terus mencari untuk menambah baru dan eksklusif Villas di Siprus untuk portofolio. Dengan demikian kami akan menambahkan dua sangat indah villa 3 kamar tidur di Latchi masing-masing dengan pemandangan laut yang menakjubkan.

Resort ini tidak terletak dalam jarak berjalan kaki dari toko-toko dan fasilitas, mereka terpencil dan swasta, dan apa yang lebih mereka berada di sebuah peternakan kesehatan eksklusif lengkap dengan spa dan restoran Siprus .

Kami ingin mengundang Anda serta semua tamu reguler kami untuk check in dengan kami dalam 10 hari berikutnya untuk mendapatkan akses ke vila yang akan datang dengan penyebaran penuh ketersediaan. Sejauh pribadi Siprus liburan pergi, villa ini di Siprus adalah jalan ke depan dan merupakan cara terbaik untuk menikmati waktu di Med.

Siprus

Siprus yang terbaik

Di samping catatan, karena ini villa yang terpencil, kami menawarkan layanan transfer bandara baik dari Paphos atau Larnaca.



Perdana Menteri Israel Benjamin Netanyahu mengatakan bahwa perspektif penting akan terjadi melalui kerja sama antara Siprus dan Israel di sektor hidrokarbon, selama konferensi pers bersama dengan Presiden Siprus, Demetris Christofias Mr.

Netanyahu menekankan perlunya kerja sama, menyatakan bahwa ini dapat sangat membantu di masa depan karena, seperti yang ditunjukkannya, penelitian dan kerja sama pada sektor sekaligus jauh lebih berguna dan efisien daripada bekerja dan menyelidiki satu sektor pada waktu. Dia juga menunjukkan bahwa prospek kerja sama ini dapat secara positif mempengaruhi kesejahteraan Siprus dan dari kawasan yang lebih luas juga.

Selain itu, Netanyahu mencatat bahwa meskipun fakta bahwa penerbangan dari Israel ke Siprus hanya membutuhkan waktu 45 menit, "membawanya 63 tahun untuk Perdana Israel berbicara tentang ikatan yang kuat dan Menteri untuk mengunjungi pulau itu." Dia juga berbicara tentang obligasi dan kuat hubungan antara rakyat kedua negara dan bagaimana hubungan ini telah dikembangkan selama beberapa tahun terakhir. Ia menekankan perlunya dan pentingnya melanjutkan dan memperluas kerja sama di daerah lain serta sektor energi.

Netanyahu terima kasih kepada Presiden Demetris Christofias atas keramahan dan dia mengungkapkan harapan bahwa ia akan mampu untuk mengisi, di masa mendatang kesenjangan dari 63 tahun yang mengambil untuk Perdana Menteri Israel untuk mengunjungi Siprus.

Di sisi lain, Presiden Demetris Christofias mengatakan bahwa baik Siprus dan Israel akan bekerja secara efektif bertujuan untuk menggunakan cadangan hidrokarbon yang telah resmi dikonfirmasi dalam Zona Ekonomi Eksklusif kedua negara, dengan tujuan kesejahteraan kedua orang Siprus dan Israel .

Presiden Siprus mencatat bahwa "kontak sudah berlangsung untuk membahas rencana perspektif" yang ia ingin "memimpin dalam waktu dekat untuk saran konkret untuk mempromosikan perjanjian bilateral antara kedua negara."

Mengacu pada kunjungan pertama dari Perdana Menteri Israel di Siprus, Presiden Christofias mengatakan bahwa kunjungan semacam ini menegaskan hubungan yang kuat dan tingkat tinggi antara kedua negara.

Sehubungan dengan penandatanganan perjanjian bilateral mengenai sektor jasa penelitian dan penyelamatan, Presiden Christofias mengatakan bahwa itu adalah konfirmasi nyata dari tingkat peningkatan kerjasama dan pengembangan tingkat kerjasama dengan Israel.

Siprus Perusahaan Formasi Layanan Multilysis Terbatas

Siprus Pengacara N. Pirilides & Associates LLC

Datang ke Siprus dan bertanya-tanya apa yang diharapkan. Terlepas dari berbagai ribuan mewah Villas Siprus , Hotel, dan apartemen, apa lagi tidak pulau tawarkan?

Ok, jadi kami akan pergi melalui gerakan normal dan mengatakan cuaca Siprus yang besar, sesuatu seperti 360 hari sinar matahari. Tidak begitu cepat.

Pertama, itu tidak hujan di musim dingin, dan cukup banyak. Tapi ini adalah hal yang baik sebagai tempat yang tepat akan terlihat cukup sepi jika tidak. Ada yang mengatakan bahwa statistik yang menyimpulkan 360 hari di mana matahari bersinar untuk setidaknya satu di siang hari. Nah, waktu telah berubah, jadi lupakan saja. Tapi bagaimana dengan musim panas?

Cyprus

Siprus - Latchi halaman perahu

Dari sekitar bulan April hingga Oktober dan kadang-kadang ke November, cuaca sangat menguntungkan. Jika memesan liburan ke Siprus, April hingga Juni adalah cuaca yang sejuk, Juli hingga akhir September sangat panas dan Oktober-November ringan.

Makanan? Restoran di Siprus sangat baik dalam kualitas dan harga. Pastikan Anda mendapatkan tangan Anda pada panduan makanan yang layak. Agios akan meluncurkan Eyeris segera yang memiliki suara diaktifkan, panduan restoran interaktif yang akan membuat pekerjaan menemukan kualitas makanan di Siprus lebih mudah dan menyenangkan.

Pantai? Sebagian besar pantai berpasir terletak di sisi timur pulau, dengan Paphos dan Latchi menikmati beberapa pantai serpih dan kerikil. Itu tergantung apa yang Anda inginkan benar-benar.

Siprus dan Liburan Villas.

8 tahun yang lalu Agios lahir dan dengan itu rakit konsep-konsep baru yang telah menjadi andalan fitur pada banyak villa siprus website.

Dari wisata virtual, interaktif peta google untuk foto yang lebih baik, pengguna menikmati pengalaman online yang lebih baik.

Apa kita sekarang dalam proses memasak di laboratorium tidak akan begitu mudah direplikasi oleh situs web kompetisi, tujuan dari alat ini adalah untuk membuat kami villa di Siprus situs pengalaman pengguna yang sama sekali berbeda sama sekali.

Kami akan meluncurkan aplikasi mobile pertama kami yang akan memberikan pelanggan salah satu alat paling kuat di luar sana untuk menemukan tempat-tempat menarik, restoran, dan review, titik ke titik arah mengemudi, jarak, fungsionalitas golf pemesanan dan kebanyakan fitur lain yang jumlah untuk pelanggan yang memiliki panel ahli di siprus, tepat di perangkat mobile mereka.

Selamat Datang di masa depan lain.

Mendapatkan tangan Anda pada 6 kamar tidur villa di Siprus saat mengambil liburan ke pulau ini mirip dengan menemukan salju di Afrika, tetapi jarang terjadi. Ketika Anda menemukan sebuah villa dengan 6 kamar tidur Namun, secara umum, Anda memiliki sesuatu yang adalah standar yang cukup tinggi. Agios tidak menikmati memiliki kehadiran di Aphrodite Hills sebagai 6 villa kamar tidur di resor ini adalah megah. Menawarkan membangun baru, desain kontemporer, pemandangan laut dan akses on mudah untuk hotel dan villa ini cukup harfiah creme dari tanaman. Yang benar-benar hebat tentang vila adalah bahwa mereka sangat ekonomis per kepala, jauh lebih murah daripada hotel. Hal lain yang bermanfaat adalah theu yang besar untuk geoups menghadiri pernikahan di Siprus Memang banyak pelanggan kami telah tinggal bersama kami di villa ini lebih besar sering kembali ke pulau secara teratur. Liburan ini muncul untuk menciptakan pengalaman vila baik bagi pelanggan, dan kami harap Anda akan menikmati pengalaman serupa juga. gambar


Sangat mudah untuk melewati tempat budaya untuk mengunjungi inCyprusdue ke pantai yang indah, iklim panas dan makan banyak dan tempat-tempat clubbing dan juga fasilitas rekreasi banyak. Siprus penuh sejarah indah dan menarik dan bagi mereka yang dapat mengambil sedikit waktu untuk mengunjungi tempat-tempat ini Anda akan sangat terkejut betapa banyak budaya, artefak dan monumen akan mengambil napas Anda pergi.

Nicosia (Lefkosia) The Capital Of Siprus

  • CyprusMuseum
  • St Johns Cathedral
  • Venesia Dinding
  • Laiki Geitonia
  • Pusat Kerajinan
  • LeventisMuseum
  • Keuskupan Agung

Limassol (Lemesos)

  • Limassol Puri
  • Kolossi Puri
  • Kota Taman dan Museum
  • Kuil Apollo
  • Kuno Amathus
  • Phassouri Vineyards
  • Siprus Wine Museum

Larnaca (Larnaka)

  • Gereja St Lazarus
  • Salt Lake
  • LefkaraVillage
  • Pierides Museum
  • Gereja Panagia Angeloktisti
  • KornosVillage
  • Stavrovouni Biara
  • Choirokoitia Neolitik Penyelesaian
  • Hala Sultan Tekke

Paphos (Pafos)

  • Harbour
  • Castle
  • Makam Para Raja
  • TempleofAphrodite
  • Paphos Hutan
  • St Pauls Pilar
  • Mosaik - Petra tou Romiou

Famagusta

  • AgiaNapaVenitian Biara
  • SeaCaves-CapeGreko
  • AgiaNapaHarbour
  • Paralimni pusat belanja tua
  • Thalassa Museum

Dan tentu saja tanpa melupakan Troodos benar-benar menakjubkan Pegunungan di mana Anda akan melihat ofCyprus keseluruhan dan bertemu dengan beberapa budaya yang sangat dan desa historcail atas jalan.

DITERBITKAN OLEH KANTOR & HUKUM KOUZALI G ON 22ND November 2011



Lane 1 - jalur ini adalah jalur ke kiri. Hal ini digunakan untuk menggerakkan secara normal seperti yang dilakukan pada setiap jalan atau jalan raya. Batas kecepatan nasional berlaku.

Lajur 2 - Ini adalah jalur tengah di jalan raya jalur 3. Jalur ini digunakan untuk menyalip mobil di jalur 1. Jalur ini tidak akan digunakan untuk mendorong biasanya untuk jarak jauh. Hal ini digunakan hanya untuk pengambilalihan dan kemudian Anda harus manuver kembali ke jalur 1.

Lane 3 - Ini predominatly disebut jalur cepat. Hal ini digunakan untuk pengambilalihan mobil yang akan lebih lambat di jalur 1 dan 2. Hal ini juga digunakan ketika ada lalu lintas antrian untuk menyusul dalam upaya untuk meringankan conjestion. Jalur ini lagi hanya digunakan untuk pengambilalihan seperti dalam lajur 2 tidak untuk mengemudi normal seperti di jalur 1.

JANGAN

Jangan tinggal di jalur 2 dan 3 semua jalan ke tujuan Anda ini adalah untuk menyalip hanya untuk mengurangi kemacetan.

Jika seseorang mengemudi terlalu lambat atau menggunakan jalur 3 sebagai jalur mengemudi normal mereka tidak menyalip dengan masuk ke jalur 2 di bagian dalam ini sangat berbahaya. Lebih baik untuk menunjukkan dengan lampu Anda bahwa mereka harus manuver ke jalur 1 atau 2 agar Anda menyalip.

Jangan mengemudi untuk perlahan-lahan di jalan raya bahkan di jalur 1 ada batas kecepatan nasional yang tidak hanya berlaku pada kecepatan tetapi juga kurangnya kecepatan. Batas kecepatan adalah 100kilometers bahkan jika Anda mengemudi di jalur cepat.

Jika Anda memerlukan informasi lebih lanjut tentang cara menggunakan jalan raya mencari ini di internet atau kunjungi kantor polisi setempat. Bagi warga bepergian di jalan raya 3 jalur baru di Siprus mereka telah diberi 2 minggu masa tenggang siapa pun tertangkap tidak mematuhi undang-undang jalan raya nasional akan dikenakan sanksi sesuai dengan hukum Siprus.

DITERBITKAN OLEH KANTOR & HUKUM KOUZALI G ON TH 18 November 2011.



A & G Kouzali Siprus Pengacara - Kajian - Tenun Di Siprus

Tenun sangat populer kembali hari, tetapi dengan berjalannya waktu dan generasi menjadi lebih asyik dengan teknologi tradisi Siprus tua telah hilang sedih ada cara. Ditambah dengan kain menjadi begitu murah untuk mengimpor penenun dengan cepat menjadi sesuatu dari masa lalu dan keterampilan bertenun juga hilang.

Anda digunakan untuk mencari penenun di setiap desa di Siprus tenun jauh pada mesin tenun tua tradisional membuat kain yang indah dan berguna banyak sekarang sangat jauh antara dan terutama hanya untuk objek wisata. Hal ini juga sangat sulit untuk menemukan mesin tenun tua bernama 'alat tenun' kecuali seperti yang kita katakan untuk objek wisata.

Nicosia dan Famagusta sangat terkenal dengan tenun sutra dan ini diekspor secara internasional melalui pelabuhan, juga Lapithos sangat populer untuk sutra tenun ditemukan di dekat Kerynia ini adalah beberapa tahun lalu. Tradisi Siprus akhirnya kehilangan arah di abad 20 ketika negara-negara timur mulai menawarkan sutra ahli dengan harga yang sangat rendah.

Anda dapat menemukan di Strovolos Nicosia lokakarya dioperasikan oleh seorang pria tertentu yang ingin mempertahankan tradisi hidup dan bahkan menghidupkan kembali tradisi dan dia pergi dengan nama Loucaides Rolandos.

Bapak Loucaides mempelajari mekanika tenun keseluruhan, membeli alat tenun yang masih dalam kondisi kerja yang sempurna dan jauh ia pergi. lebih jauh mempelajari teknik dan kain dan membawa kembali ke kehidupan tangan tenunan pakaian Siprus yang dapat ditemukan tergantung di jendela toko dan di sekitar tokonya.

Ini adalah tempat yang pasti untuk dikunjungi ketika Anda berada di Nicosia bagi penduduk setempat dan wisatawan. kita semua harus mengunjungi tempat-tempat seperti itu dan menunjukkan dukungan kami dalam menjaga budaya Siprus penting seperti hidup. Tidak hanya itu sangat menarik tetapi Anda juga akan menemukan beberapa benar-benar potongan indah tradisional dan unik untuk pasti harus dihargai.

DITERBITKAN OLEH KANTOR & HUKUM KOUZALI G Pada tanggal 24 November 2011.



Siprus Law Firm - Kajian - Siprus Anggur

Wine producing inCyprushas been in operation since the island was born.Cyprusis in the top 40 countries for wine production and produces 40,000 tons of wine every year.

Perusahaan anggur komersial pertama dibentuk tahun 1844 ini adalah saat warga benar-benar memutuskan untuk membuat pendapatan dari anggur sebelum tangan itu dibuat untuk penggunaan lokal saja. Perusahaan ini disebut ETKO. Sejak itu industri anggur diperluas dan ada 4 anggur utama perusahaan produsen inCyprus. ETKO, LOEL, SODAP dan Keo.

Dari ekspor tahun terakhir anggur menjadi pendapatan besar bagi perkebunan anggur yang lebih kecil theCyprusIslandand mulai muncul. Tentu saja seiring waktu berlalu dan undang-undang baru datang ke dalam tindakan dan dengan aksesi ke dalam Uni Eropa banyak hal telah berubah.

Banyak hal positif terjadi untuk perkebunan anggur dan anggur baru telah dan masih sedang diproduksi untuk diakui pada tingkat internasional.

Siprus sekarang menjadi negara anggur terkenal memproduksi memproduksi anggur kualitas terbaik dan kebun-kebun anggur banyak tersebar di sekitar Siprus dan perkebunan anggur sendiri di mana pengunjung dapat mengunjungi untuk anggur tur mencicipi adalah memperlakukan mutlak.

Industri anggur inCyprusis begitu populer sekarang thatCyprusholds festival anggur di mana warga negara banyak dari seluruh penjuru negeri datang untuk mengunjungi dan mencicipi anggur kompetisi mengambil tempat inCyprusand internasional. Uni Eropa sekarang membantu 122 perkebunan anggur inCyprusto panen produk mereka itulah seberapa jauh industri anggur telah datang inCyprusand berkembang sehari-hari.

Anda juga dapat mengunjungi theCyprusWineMuseumwhich adalah hari yang fantastis keluar untuk semua keluarga mana Anda dapat mencicipi beberapa famousCypruswine paling dan mempelajari semua tentang industri anggur membentang kembali lebih dari 5 dekade!

DITERBITKAN OLEH KANTOR & HUKUM KOUZALI G ON 24TH November 2011



Pengacara di Famagusta - Ulasan - Siprus Forst 3 Motorway Tanah

Siprus offcially memiliki pertama selesai 3 jalur jalan raya menampung ribuan mobil setiap hari bepergian ke Nicosia. Namun, warga tidak benar-benar tahu cara menggunakan jalan raya.

Hal ini cukup lucu ketika Anda berpikir kita berada di abad 21!

Jalan raya jalur 3 telah mengambil sedikit di bawah 2 tahun untuk menyelesaikan dan dirancang untuk membantu antrian panjang lalu lintas perjalanan ke ibukota pulau sehari-hari. Sebelumnya akan sangat umum untuk duduk di antrian cukup untuk sementara dan sekarang mudah-mudahan jalan raya akan mencegah hal ini. Alasan utama untuk ini jalan baru adalah harapan bahwa ia akan menurunkan jumlah kecelakaan lalu lintas jalan. Wont ini mengambil mempengaruhi sampai warga benar-benar tahu bagaimana menggunakannya dengan benar.

Polisi bagaimanapun, telah mengeluarkan peringatan kepada wisatawan mobil untuk melakukan pekerjaan rumah mereka tentang cara menggunakan jalan tol karena mereka hanya memungkinkan 2 minggu masa tenggang bagi mereka yang tidak menggunakannya dengan benar. Siapa pun yang tertangkap tidak menggunakan jalan raya dengan benar setelah periode 2 minggu akan dikenakan sanksi sesuai dengan peraturan lalu lintas.

Agar adil Inggris telah memiliki jalan raya sejak sebelum waktu dan orang masih nggak tahu bagaimana menggunakannya sehingga untuk Pulau Siprus untuk mendapatkan digunakan untuk itu dalam 2 minggu yang meminta banyak. Hal ini sangat mudah digunakan tetapi beberapa wisatawan salah satu tidak dapat diganggu dan mendorong bagaimana mereka ingin atau dua benar-benar tidak tahu dan drive di mana mereka merasa lebih nyaman.

Jalan tol baru dimulai dari Larnaca / Limassol jalan raya menghubungkan langsung melalui ke Nicosia. Seluruh proyek dihitung biayanya sekitar lebih dari 30 Juta euro dan benar-benar selesai beofre schelue wow thats pertama juga untuk Siprus!

Selamat jalan tol 3 jalur pertama di Siprus!

Lihat artikel kami tentang cara aman dan benar menggunakan jalan tol 3 jalur baru.

DITERBITKAN OLEH KANTOR & HUKUM KOUZALI G ON 18 TH NOVEMEBR 2011



Pengacara inCyprus-Review-CyprusDeficit - Selesai pada 21 November 2012

Diperkirakan thatCypruswill sangat tidak mungkin mencapai direktif Uni Eropa pada defisit negara dalam rentang waktu tertentu. Ini berarti sanksi lebih lanjut dan lebih banyak tekanan pada publik untuk menutupi sanksi kami yakin tentang itu!

Persentase ditargetkan mencapai pada tahun 2012 di bawah 3% namun pikiran kita akan beruntung lihat di bawah 5% yang bisa berarti denda toCyprus instan.

Kesederhanaan tindakan yang diusulkan telah berulang kali dibahas dan ditolak dan pemerintah belum menyepakati langkah-langkah penghematan seperti yang akan membantu defisit. Sangat sedikit yang telah dilakukan untuk memotong pengeluaran terutama ketika datang ke penggajian negara itu sendiri. Dan ini yang akan jatuh pada publik!

Pemerintah yang sekarang pada tali untuk mengamankan langkah-langkah penghematan sulit untuk memastikan batas waktu dan persentase yang ditargetkan terpenuhi.

Adalah semua bagus dan keren Uni Eropa memaksa negara untuk memastikan hal ini terjadi tetapi dengan menegakkan sanksi lebih seperti yang telah kita katakan sebelumnya hanya menanggung lebih banyak tekanan pada kami pembayar pajak. Bisakah Uni Eropa tidak menambahkan klausa dengan sanksi bahwa masyarakat tidak harus membayar untuk kesalahan pemerintah dan pemerintah harus menanggung beban itu sendirian ... ya ini adalah impian saja!

Diperkirakan bahwa 2013 akan menjadi tahun untuk melihat pertumbuhan positif sedangkan 2012 akan stagnan dan kunci untuk menjaga 2012 berubah menjadi setahun negatif akan menjadi harapan lain tahun yang baik untuk pariwisata. Kenaikan PPN menjadi 17% jika lulus diharapkan dapat melihat penurunan defisit negara itu 1% yang merupakan tokoh besar sehingga diragukan ini akan ditolak.

Yah semua dapat kita katakan adalah 2012 akan menjadi tahun sulit bagi masyarakat Siprus jika seperti langkah-langkah penghematan yang keras diperlukan untuk menghindari bailout Uni Eropa tapi akan itu sebagai tahun sulit bagi anggota staf pemerintah memungkinkan menunggu dan melihat?

DITERBITKAN OLEH KANTOR & HUKUM KOUZALI G pada tanggal 21 November 2011.



Firma hukum di Pantai Timur Siprus - Review - Inggris Krisis Keuangan

Jika kita berpikir kita memilikinya inCyprusmaybe buruk kita harus melakukan perjalanan ke theUKand melihat seberapa buruk mereka memiliki hal-hal saat ini.

Ketika pemerintah inCyprustalks tentang langkah-langkah penghematan baru mungkin mereka memiliki rencana tahun 2-3 dalam pikiran. Tapi theUKis berbicara tentang rencana tahun 10. Kami selalu berpikir rumput lebih hijau tetapi apakah itu benar-benar?

Warga negara Inggris sudah memberikan 50% dari gaji mereka kepada pemerintah, Mereka membayar pajak jajak pendapat, mereka membayar pajak yang berat sampah mereka orang-orang mengambil tempat sampah, mereka membayar biaya lisensi TV, Infact segera setelah Anda membeli TV baru di Inggris nama dan alamat harus diberikan untuk mendaftarkan TV baru dengan kantor perizinan.

Bank cukup banyak di perahu asCyprus sama, Britainused to menawarkan pinjaman hipotek tinggi untuk nilai hari-hari itu sangat banyak hal di masa lalu dan hipotek sangat sulit didapat. Oleh karena itu mendapatkan pada tangga properti kecuali Anda seorang pembeli tunai hampir tidak mungkin. The penangguhan hukuman hanya pasar perumahan adalah keuntungan pajak tertentu menyewakan theUKproperty

Daftar berjalan dan terus. Ketenagakerjaan adalah perselisihan di theUK, banyak yang kehilangan tempat tinggal dan meskipun mereka memiliki hukum ketat, narkoba, senjata dan geng adalah norma. Jadi sekali lagi kami tegaskan adalah rumput benar-benar lebih hijau di sisi lain?

Diperkirakan bahwa rencana penghematan 10 tahun akan menguntungkan Inggris lebih banyak dari rencana penghematan pendek tajam sehingga warga negara Inggris saya tidak tahu apa yang pemerintah dapat benar-benar sekarang pajak Anda di karena tampaknya mereka mendapatkan sebagian besar uang tunai Anda sudah tapi tampaknya Anda memiliki panjang 10 tahun seorang kepala Anda!

DITERBITKAN OLEH KANTOR & HUKUM KOUZALI G pada tanggal 28 November 2011.



Pengacara inFamagusta-Review - 20/20 Pemuda Federasi

Upaya untuk penyatuan kembali Pulau Siprus sedang berlangsung di seluruh generasi muda dalam upaya yang mereka benar-benar akan mempengaruhi orang tua mereka dan politisi.

Ini adalah ide bagus ... Lebih baik mana untuk memulai! Generasi muda adalah masa depan dan mereka adalah orang-orang kita harus mendidik dari awal untuk menghentikan mereka yang memakai sudah pandangan yang sangat diatur dari generasi tua.

Perasaan inCyprusare sangat beragam. Generasi yang lebih tua dari Siprus yang hidup melalui invasi Turki merasa sangat sulit untuk secara alami ngelantur. Pengalaman mereka dari diri mereka sendiri dan orang tua mereka melalui waktu ini adalah beton dalam kenangan mereka, tetapi generasi muda memiliki kenangan segar dan hanya mendengar bekas sehingga ada lebih banyak kesempatan bahwa perasaan pada situasi dapat diatasi!

Sebuah acara baru-baru ini berlangsung dari individu muda dari kedua sisi theIslandnamely konferensi 20/20 pemuda. Acara ini memberikan semua anak-anak muda kesempatan untuk bekerja bersama secara damai dan mengedepankan ide-ide mereka untuk reunifikasi harmonis. Ada 3 workshop yang berbeda yang memungkinkan mereka untuk membuat poster dan video dan deklarasi yang dapat digunakan untuk mempromosikan reunifikasi pulau.

Proyek ini diselenggarakan oleh kedua relawan Siprus Yunani dan Turki yang akan menjadi proyek yang berkelanjutan dan kami berharap ini akan membawa lebih banyak dari generasi muda Siprus Yunani dan Turki bersama-sama dan selanjutnya pulau hubungan luas antara kedua belah pihak.

Seperti yang telah kita katakan sebelumnya itu adalah di tangan rakyat lebih daripada politisi. Para politisi berurusan dengan formalitas orang-orang berurusan dengan realitas!

DITERBITKAN OLEH KANTOR & HUKUM KOUZALI G pada tanggal 28 November 2011.



Famagusta Pengacara - Kajian - Biaya energi yang mempengaruhi Natal

Kami memiliki Natal tikungan sekali lagi dan maaf untuk mengatakan tahun ini mungkin tidak begitu cerah dan meriah. Mengapa hal ini .... hanya karena biaya energi di Siprus akan membuat banyak perusahaan dan rumah tangga berpikir dua kali menggunakan jumlah yang tinggi seperti kekuasaan?.

Betapa menyedihkan telah menjadi hal di sini bahwa kita sekarang harus mengurangi lampu Chrsitamd untuk menghemat tagihan listrik.

Di warga sisi baik juga dengan mempertimbangkan faktor hemat energi tidak hanya berkaitan dengan biaya keuangan tetapi juga untuk isu hemat energi umum. Apalagi setelah ledakan ledakan Mari.
Banyak kota hanya bangunan utama dekorasi dan sisi jalan banyak yang tidak akan dihiasi seperti biasa. Banyak jenis baru lampu hemat energi telah dibeli. Dan beberapa kota akan memiliki batasan waktu.
Keadaan menyedihkan urusan ketika Chrsitams datang sekitar dan kami harus berpikir tentang biaya energi bukan musim perayaan yang bisa didapat. Tapi thats bagaimana hal itu orang-orang berkaitan dengan listrik di sini. Setiap kesalahan yang dibuat thats datang kepada kita melalui tagihan listrik kita.

Evem setelah Chrsitamd kami mengharapkan lain peningkatan biaya energi thats awal yang baik untuk tahun baru.

Wecan menanggulangi ini dengan membeli lampu konsumsi rendah dan memiliki mereka lampu pada waktu yang nyaman dari hari ketika mereka akan menjadi yang paling visable.
Banyak pemilik bisnis yang tidak lelah menerangi bisnis mereka akan turun tingkat semangat Chrsitmad maka drop tingkat aktivitas comsumer.
Ini adalah fakta kehidupan kita hanya harus berurusan dengan saat ini sampai pemerintah dan departemen mendapatkan rumah mereka dalam rangka!
DITERBITKAN OLEH KANTOR & HUKUM KOUZALI G pada tanggal 19 November 2011.



Untuk tujuan meningkatkan pendapatan dan mengurangi pengeluaran pemerintah, DPR Siprus memberikan suara pada tanggal 26 Agustus 2011, perubahan berikut dalam Legislasi Pajak dan Perusahaan:

Perubahan Pajak UU Pajak

  • Penghapusan pembebasan pajak dari honorarium resmi dan pensiun Presiden Republik dan pensiun Presiden DPR. Masuk ke angkatan: Seperti dari 2011/01/01.
  • Sebuah insentif pajak baru telah diperkenalkan untuk bekerja di Siprus orang yang bukan Warga pajak Siprus: Dalam kasus seperti itu jika penghasilan dari pekerjaan melebihi € 100.000 per tahun pengurang 50% diberikan untuk penghasilan tersebut untuk 5 tahun pertama kerja tersebut. Insentif ini diberikan kepada siapa saja (Siprus atau Siprus non), asalkan sebelum kerja di Siprus orang tersebut bertempat tinggal di luar Siprus dan tidak dianggap sebagai penduduk pajak Siprus. Mulai berlaku: Seperti dari 2012/01/01.
  • Sebuah tarif Pajak Penghasilan baru 35% telah diperkenalkan untuk individu di sana penghasilan kena pajak lebih dari € 60,000. Mulai berlaku: Mulai 01/01/2011.

Kontribusi Khusus untuk Pertahanan dari perubahan Undang-Undang Republik

  • Kenaikan tingkat pertahanan Pajak atas bunga yang diterima atau dikreditkan ke Siprus warga Pajak dari 10% menjadi 15%. Hal ini berlaku bagi individu dan perusahaan memberikan penghasilan ini diklasifikasikan sebagai bunga. Untuk lebih jelasnya tentang kapan bunga yang diterima atau diperoleh dianggap sebagai pendapatan perdagangan lihat artikel relatif di website kami.
  • Kenaikan tingkat pertahanan Pajak atas dividen yang diterima atau diperoleh atau dianggap telah diterima oleh penduduk Siprus pajak dari 15% menjadi 17%. Ini hanya berlaku untuk individu karena umumnya perusahaan kecuali dari pajak atas dividen pertahanan. Untuk lebih jelasnya mengenai perpajakan dividen lihat artikel relatif di website kami.
  • Kedua perubahan tersebut efektif sejak 31/08/2011.

Perubahan UU Pajak Tak Tergoyahkan Properti

  • Tingkat berlaku untuk pembayaran pajak harta tak gerak yang dikenakan pada setiap orang yang memiliki properti di Siprus telah berubah. Tingkat efektif sejak tahun 2012 adalah sebagai berikut:

Hingga € 120.000 0 0%

Dari € 120,000 € 170,000 untuk 4% 0

Dari € 170,001 € 300,000 untuk 5% 0

Dari € 300,001 € 500,000 untuk 6% 0

Dari € 500,001 € 800,000 untuk 7% 0

Lebih dari € 800,000 8% 0

Perlu dicatat bahwa Pajak ini dikenakan pada nilai dinilai dari properti pada 1980/01/01.

Pertambahan Nilai perubahan UU Pajak

  • Individu yang membeli atau membangun sebuah flat atau rumah yang akan digunakan sebagai tempat tinggal pribadi utama mereka berhak menjadi tarif PPN sebesar 5% pada tempat tinggal ini diberikan bidang properti tidak melebihi 200 meter persegi. Juga harus dicatat bahwa tingkat penurunan 5% juga berlaku pada 200 meter pertama persegi jika area total properti tidak melebihi 300 meter persegi.

Hukum Perusahaan perubahan

  • Seperti dari 2011 sebuah retribusi tahunan 350 € diperkenalkan untuk semua perusahaan yang didirikan di Siprus, dibayarkan kepada Panitera Perusahaan. Untuk kelompok perusahaan retribusi maksimum ditetapkan sebesar € 20,000.
  • Sedangkan denda untuk 2011 harus dibayar sebesar 31 Desember 2011, sedangkan retribusi untuk 2012 dan seterusnya harus dibayar pada tanggal 30 Juni setiap tahun.
  • Tidak ada retribusi tahunan dikenakan untuk tahun pendirian.
  • Perusahaan yang tidak aktif, perusahaan yang tidak memiliki aset, serta perusahaan memiliki properti yang terletak di daerah Pemerintah non terkendali Siprus dibebaskan dari pembayaran pajaknya.

Dalam hal retribusi tidak dibayar dalam jangka waktu yang ditentukan hukuman yang dikenakan.

Siprus Perusahaan Jasa Multilysis Services Limited

Siprus Pengacara N. Pirilides & Associates LLC



Untuk tujuan meningkatkan pendapatan dan mengurangi pengeluaran pemerintah, DPR Siprus memberikan suara pada tanggal 26 Agustus 2011, perubahan berikut dalam Legislasi Pajak dan Perusahaan:

Perubahan Pajak UU Pajak

  • Penghapusan pembebasan pajak dari honorarium resmi dan pensiun Presiden Republik dan pensiun Presiden DPR. Masuk ke angkatan: Seperti dari 2011/01/01.
  • Sebuah insentif pajak baru telah diperkenalkan untuk bekerja di Siprus orang yang bukan Warga pajak Siprus: Dalam kasus seperti itu jika penghasilan dari pekerjaan melebihi € 100.000 per tahun pengurang 50% diberikan untuk penghasilan tersebut untuk 5 tahun pertama kerja tersebut. Insentif ini diberikan kepada siapa saja (Siprus atau Siprus non), asalkan sebelum kerja di Siprus orang tersebut bertempat tinggal di luar Siprus dan tidak dianggap sebagai penduduk pajak Siprus. Mulai berlaku: Seperti dari 2012/01/01.
  • Sebuah tarif Pajak Penghasilan baru 35% telah diperkenalkan untuk individu di sana penghasilan kena pajak lebih dari € 60,000. Mulai berlaku: Mulai 01/01/2011.

Kontribusi Khusus untuk Pertahanan dari perubahan Undang-Undang Republik

  • Kenaikan tingkat pertahanan Pajak atas bunga yang diterima atau dikreditkan ke Siprus warga Pajak dari 10% menjadi 15%. Hal ini berlaku bagi individu dan perusahaan memberikan penghasilan ini diklasifikasikan sebagai bunga. Untuk lebih jelasnya tentang kapan bunga yang diterima atau diperoleh dianggap sebagai pendapatan perdagangan lihat artikel relatif di website kami.
  • Increase in the rate of defense Tax on dividends received or accrued or deemed to be received by a Cypriot tax resident from 15% to 17%. This applies only to individuals since generally companies are except from the defense tax on dividends. For more details as to the taxation of dividends see the relative article on our website.
  • Both changes are effective as from 31/08/2011.

The Immovable Property Tax Law changes

  • The rates applicable for the payment of the immovable property tax which is imposed on every person owning property in Cyprus have changed. The rates effective as from the year 2012 are as follows:

Up to €120.000 0%0

From €120.000 to €170.000 4%0

From €170.001 to €300.000 5%0

From €300.001 to €500.000 6%0

From €500.001 to €800.000 7%0

Over €800.000 8%0

Perlu dicatat bahwa Pajak ini dikenakan pada nilai dinilai dari properti pada 1980/01/01.

Pertambahan Nilai perubahan UU Pajak

  • Individu yang membeli atau membangun sebuah flat atau rumah yang akan digunakan sebagai tempat tinggal pribadi utama mereka berhak menjadi tarif PPN sebesar 5% pada tempat tinggal ini diberikan bidang properti tidak melebihi 200 meter persegi. Juga harus dicatat bahwa tingkat penurunan 5% juga berlaku pada 200 meter pertama persegi jika area total properti tidak melebihi 300 meter persegi.

Hukum Perusahaan perubahan

  • Seperti dari 2011 sebuah retribusi tahunan 350 € diperkenalkan untuk semua perusahaan yang didirikan di Siprus, dibayarkan kepada Panitera Perusahaan. Untuk kelompok perusahaan retribusi maksimum ditetapkan sebesar € 20,000.
  • Sedangkan denda untuk 2011 harus dibayar sebesar 31 Desember 2011, sedangkan retribusi untuk 2012 dan seterusnya harus dibayar pada tanggal 30 Juni setiap tahun.
  • Tidak ada retribusi tahunan dikenakan untuk tahun pendirian.
  • Perusahaan yang tidak aktif, perusahaan yang tidak memiliki aset, serta perusahaan memiliki properti yang terletak di daerah Pemerintah non terkendali Siprus dibebaskan dari pembayaran pajaknya.

Dalam hal retribusi tidak dibayar dalam jangka waktu yang ditentukan hukuman yang dikenakan.

Siprus Perusahaan Jasa Multilysis Services Limited

Siprus Pengacara N. Pirilides & Associates LLC



The natural gas conference held by the President of the Republic of Cyprus took place at the Presidential House. During the conference, the Minister of Finance, the Minister of Interior and the Minister of Trade & Agriculture participated. The conference took place due to the first drill scheduled to take place in the exclusive economic zone of Cyprus by the American based company called “Noble”.

After the conference, the President mentioned that “the conference addressed the attempts—as well as the acts of the Republic of Cyprus—in the exploitation of possible carbohydrate deposits in the ADZ of Cyprus. Moving forward, the Republic of Cyprus has made a deal with the “NOBLE ENERGY” company to carry out the research.

President Christofias said that the agreements that Cyprus concluded with neighboring countries like Egypt, Israel and Lebanon, has favoured and assisted Cyprus attempts to explore the underwater wealth of Cyprus. , stressed the importance of these activities in the dealings between neighboring countries such as for the delimitation of the exclusive economic zone of our country.

The purpose of the drill is to confirm the existence of carbohydrate, as geophysical research has suggested until now. According to research, the possibility is really big. Apart from that, the drill will ensure the amount and the quality of the potential deposits. In this way, the perspective and the possibility of extracting the underwater natural gas will be determined.

On the other hand, Turkey has expressed its interest in non-hostile relations with its neighbor countries. In a meeting between EAC (Electricity Authority of Cyprus), Noble and Delek, the three companies expressed their willingness for a potential cooperation in the field of natural gas. The meeting was just one of many between EAC and the two companies, which are becoming active in the field of excavation and trade exploitation of natural gas.

A relevant announcement mentions that EAC's role is considered by both companies as very important, since EAC will be the most important and maybe the only consumer of this gas.

http://www.multilysis.com/



The natural gas conference held by the President of the Republic of Cyprus took place at the Presidential House. During the conference, the Minister of Finance, the Minister of Interior and the Minister of Trade & Agriculture participated. The conference took place due to the first drill scheduled to take place in the exclusive economic zone of Cyprus by the American based company called “Noble”.

After the conference, the President mentioned that “the conference addressed the attempts—as well as the acts of the Republic of Cyprus—in the exploitation of possible carbohydrate deposits in the ADZ of Cyprus. Moving forward, the Republic of Cyprus has made a deal with the “NOBLE ENERGY” company to carry out the research.

President Christofias said that the agreements that Cyprus concluded with neighboring countries like Egypt, Israel and Lebanon, has favoured and assisted Cyprus attempts to explore the underwater wealth of Cyprus. , stressed the importance of these activities in the dealings between neighboring countries such as for the delimitation of the exclusive economic zone of our country.

The purpose of the drill is to confirm the existence of carbohydrate, as geophysical research has suggested until now. According to research, the possibility is really big. Apart from that, the drill will ensure the amount and the quality of the potential deposits. In this way, the perspective and the possibility of extracting the underwater natural gas will be determined.

On the other hand, Turkey has expressed its interest in non-hostile relations with its neighbor countries. In a meeting between EAC (Electricity Authority of Cyprus), Noble and Delek, the three companies expressed their willingness for a potential cooperation in the field of natural gas. The meeting was just one of many between EAC and the two companies, which are becoming active in the field of excavation and trade exploitation of natural gas.

A relevant announcement mentions that EAC's role is considered by both companies as very important, since EAC will be the most important and maybe the only consumer of this gas.

http://www.multilysis.com/



The re-domiciliation of these companies to the Republic of Cyprus can be effected under the Companies Law of the Republic of Cyprus, CAP 113 and more specifically under Article 354A of the Law.

The procedure of re-domiciliation of a foreign company to Cyprus is as follows:-

An application is made by the foreign company in question to register in Cyprus. This is then filed to the Registrar of Companies. The application should be accompanied by various corporate &/or legal documents which concern the foreign company.

Within six months from the date of issue of the certificate of temporary continuation, the company must submit to the Registrar proof that it has been “de-registered” from its transfer-out jurisdiction. The company is then issued with its permanent certificate of continuation.

A company which wishes to re-dominicilliate its registered office to Cyprus must apply to the Registrar of Companies in order to be granted with a 'certificate of continuance' in Cyprus.

MULTILYSIS SERVICES LIMITED has a long expertise in this area of corporate practice and can be of assistance. For more information & or enquiries, do not hesitate to contact us at info@multilysis.com .



The re-domiciliation of these companies to the Republic of Cyprus can be effected under the Companies Law of the Republic of Cyprus, CAP 113 and more specifically under Article 354A of the Law.

The procedure of re-domiciliation of a foreign company to Cyprus is as follows:-

An application is made by the foreign company in question to register in Cyprus. This is then filed to the Registrar of Companies. The application should be accompanied by various corporate &/or legal documents which concern the foreign company.

Within six months from the date of issue of the certificate of temporary continuation, the company must submit to the Registrar proof that it has been “de-registered” from its transfer-out jurisdiction. The company is then issued with its permanent certificate of continuation.

A company which wishes to re-dominicilliate its registered office to Cyprus must apply to the Registrar of Companies in order to be granted with a 'certificate of continuance' in Cyprus.

MULTILYSIS SERVICES LIMITED has a long expertise in this area of corporate practice and can be of assistance. For more information & or enquiries, do not hesitate to contact us at info@multilysis.com .



On the 26 th of August 2011, the House of Representatives voted as a first package of measures a number of amendments to tax legislation for the purpose of raising revenues and decreasing government spending and for the objective entry into the support mechanism.

These changes relate to increasing various taxes, introducing a levy for all companies incorporated in Cyprus, as well as introducing and/or increasing contributions to pension schemes of government employees, local authorities and semi-governmental organizations, and introducing a special levy for two years on the salaries and pensions paid to government employees, local authorities and semi-governmental organizations.

In the next few months a second and probably a third package of additional measures is expected, which hopefully should focus on further reductions in government spending. The increase in the VAT rate from 15% to 17% is expected to be approved with the second package of measures.

The most significant changes in the tax and company legislation are set out below:

The Income Tax Law

  • Increase in the maximum personal income tax rate to 35%

A new income tax rate of 35% is introduced for individuals on taxable income in excess of €60.000.

  • Tax incentives for the employment in Cyprus of highly paid non Cypriot resident individuals

In order to encourage the establishment or development in Cyprus of new businesses, tax incentives are offered for the employment in Cyprus of persons who are not tax residents of Cyprus. In such a case, if the income from employment exceeds €100.000 per annum, a 50% deduction is permitted for such income for the first 5 years of employment. The incentive is granted both to Cypriots and non-Cypriots, on condition that prior to the employment in Cyprus, such a person was resident outside Cyprus and was not considered as a tax resident of Cyprus.

  • Abolition of exemption from taxation of the President of the Republic and the President of the House of Representatives

The exemption from taxation of the official emoluments and the pension of the President of the Republic and the pension of the President of the House of Representatives is abolished.

  • Entry into force

The increase in the personal tax rate will come into effect as from the 1 st January 2011, whereas the incentive for new employees will come into force for employments starting as from the 1 st of January 2012.

The Special Contribution for the Defence Law

  • Increase in the rate of defence tax on interest from 10% to 15%

The rate of special contribution for the Defence of the Republic (“defence tax”) on interest received or credited by Cypriot tax residents is increased from 10% to 15%. This applies to both individuals and corporations. In the case of corporations, if the interest results from the ordinary carrying on of any business, including any interest closely connected with the ordinary carrying on of the business, it is not subject to defence tax, but instead is subject to corporate income tax. Therefore, financing companies, including companies involved in intra –group financing activities, are not expected to be affected from the involved in intra–group financing activities, are not expected to be affected from the change in the rate. It should be noted that no defence tax is payable on interest payments to non residents. It should also be noted that this provision applies to interest received by resident individuals or corporations, both from sources within Cyprus and outside of Cyprus.

For provident funds, defence tax on interest received remains at 3%, as well as in the case of an individual whose total income for the year does not exceed €12.000 (including interest income). The same rate applies to interest received by an individual from Government savings certificates and developments stocks.

  • Increase in the rate of defence tax on dividends from 15% to 17%

The rate of defence tax on dividends received by a Cypriot tax resident is increased from 15% to 17%. This applies only to individuals, since under the provisions of the legislation companies are generally exempt from the payment of defence tax on dividends.

The increase in the rate also applies when the deemed distribution rules ate applied in cases where a tax resident company does not distribute within two years at least 70% of its after tax profits.

It should be noted that no defence tax is levied on dividends paid to non-resident individuals or corporations. It is also noted that the deemed distribution rules are not applicable in the case where shareholders of a resident company ate non tax residents of Cyprus. However, the deemed distribution rules are applicable in the case of a Cypriot tax resident company owned by another Cypriot tax resident company, which in turn is owned by non residents. It is expected that shortly such companies will be included from the provisions of the deemed distribution rules, therefore there should be a significant benefit for such companies in case of inability to distribute an actual dividend.

  • Entry into force

The above provisions will enter into force as soon as the new law is published in the official gazette of the Republic.

The Immovable Property Tax Law

The rates applicable for the payment of immovable property tax, which is paid by both individuals and companies on property owned in Cyprus are significantly increased, as well as the threshold as from which taxes are paid is lowered. It should be noted that tax remains levied on the assessed value of the property as at 1 January 1980. The rates are as follows:

Up to €120.000 0%0

From €120.000 to €170.000 4%0

From €170.001 to €300.000 5%0

From €300.001 to €500.000 6%0

From €500.001 to €800.000 7%0

Over €800.00 8%0

The increase will be effective as from the year 2012.

The Companies Law

  • As from 2011 an annual levy of €350 is introduced for all companies incorporated in Cyprus payable to the Registrar of Companies. For groups of companies the maximum levy is fixed at €20.000.
  • The levy for 2011 must be paid by 31 December 2011, whereas the levy for 2012 onwards must be paid by 30 June of each year.
  • Dormant companies, companies which do not own any assets, as well as companies owning property located in the non Government controlled areas of Cyprus are exempted from the payment of the levy.

In case where the levy is not paid within the prescribed period, if the levy is paid within two months from the due date, a penalty of 10% is payable which is increased to 30% if the levy is paid within five months from the due date. If the levy is not paid within five months, the Registrar of Companies will remove the company from the registry (something which is expected to restrict the company from filing documents or requesting certificates from the Registrar's Office). The return of the company to the registry can be effected within two years with the payment of a levy of €500 per annum and thereafter with the payment of a levy of €750 per annum.

The Value Added Tax Law

Under existing legislation, individuals who buy or construct a flat or house to be used as private main residence ate entitled to apply for a refund amounting to about €17.000 from the Government. This provision is replaced with the introduction of a reduced VAT rate of 5% on the purchase or construction of a house or flat to be used as private main residence, provided the area of the property does not exceed 200 square meters if the total area of the property does not exceed 300 sq.m).

Cyprus Corporate Services Multilysis Services Limited

Siprus Pengacara N. Pirilides & Associates LLC



Limassol has been selected to be within the list of the top 50 from 500 destinations in southern Europe.

As a representative from the Limassol, Municipality announced, Limassol was chosen to be included in the list of 'Fifty (50) excellent destinations in Southern Europe due to Quality of Beaches for 2011'.

The research took place, under the Union's initiative in relation to the Beach and sea Areas-EUCC of the European program on Quality Coast, in more than 500 international destinations in southern Europe.

Part of the above mentioned list of one of the' 50 excellent Quality Coast 2011 – of Southern Europe destinations' – was Pafos and Kouklia, which are both considered, internationally, as one of the most attractive destinations for tourists who wish to enjoy the natural and cultural heritage, local identity and environment.

The Mayors of the city-destinations which were awarded the above mentioned awards, were invited to the International Ceremony and Laboratory Quality Coast in Cyprus, which took place on the 13th May, in the medieval castle of Kouklia near Afrodite's rock.

During the ceremony, Professor Johan Vande Lanotte delivered the certificates and the relative flags to the Mayors.

Siprus Pengacara N. Pirilides & Associates LLC - Cyprus Corporate Services Multilysis Services Limited



Russian President Dmitry Medvedev in his congratulatory message to Cyprus President Demetris Christofias for his 65 th birthday highlighted the importance of the intensification of Russian – Cyprus relations and cooperation.

The Russian President in his message, which can be found in the official web page of Kremlin, said accordingly “In Russia you are considered rightly as a sincere friend for our country and we attach a high appraisal for the years you contribute to the development of Russian-Cyprus relations.”

The Russian President continued and stated “I look forward that the confidential dialogue between the two nations will contribute in promoting a constructive agenda both bilaterally and on an international level” Further Dmitry Medvedev, added that he himself attaches a great deal of importance for the implementation of agreements between the two nations which were achieved in October 2010 as the culmination of the talks in Cyprus.

“As a matter of priority treated intensification of multifaceted and geared in future Russian-Cypriot partnership”, says Russian President concluding that he is convinced that the further dynamic development of the relationship between the two nations meets the fundamental interests of both the Russia and Cyprus people and serves towards the consolidation of regional and global stability.

Siprus Pengacara N. Pirilides & Associates LLC - Cyprus Corporate Services Multilysis Services Limited



Cyprus Corporate Services Multilysis Services Limited – Cyprus Lawyers N. Pirilides & Associates LLC

Tax chargeable on any supply of goods or services is a liability of the person making the supply. Taxable person is every person, natural or legal, resident in the Republic or abroad, who carries on a business and has registered as such in the VAT Register or he is liable to be registered according to the provisions of the VAT legislation .

The term “business” includes any trade, profession or vocation.

Employees or other natural persons who are bound to any employer by a contract of employment or by other legal relation, which creates relationship of employer and employee, are not considered to be carrying out an economic activity and therefore they are not considered as taxable persons.

In addition the VAT legislation provides that Governmental Authorities, Local Authorities and Public Authorities are not deemed to be taxable persons for the supplies of goods or services made by them in carrying out their mission. There are however some exceptions.

The supplies of goods or services made by a person who is not considered as taxable, are not VAT chargeable. On the other hand when this person buys goods or services, he is charged with VAT as if he was the final consumer.

VAT is charged on every taxable supply of goods or services that is on every supply of goods or services made within the Republic, by a taxable person in the course or furtherance of any business carried on by him.

As a general rule a supply of goods or services is considered to be taxable if made for consideration. Nevertheless, the Law provides that specific supplies are considered to be taxable even if made for no consideration.

The supply of any goods is treated as made in the Republic if the goods are in the Republic. The supply of any services is treated as made in the Republic if the person supplying them is in the Republic.

As an exception, the legislation provides that the supply of certain services should be treated as taxable even if made by a person who is in another country and received by a person who registered in the Republic.

Registration with VAT

According to the VAT legislation, every person making taxable supplies is liable to be registered in the following cases:

(i) At the end of any month, if the value of his taxable supplies in the period of one year then ending has exceeded €15.600

(ii) At any time, if there are reasonable grounds for believing that the value of his taxable supplies in the period of thirty days then beginning will exceed €15.600.

A person who by virtue of (i) is liable to be registered, is obliged to notify the VAT Commissioner of his liability by submitting an “Application for Registration in the VAT Register” (Form VAT 101) to the local VAT Office, within thirty days of the end of the relevant month and his registration is effective as from the end of the month following the relevant month or from such earlier date as may be agreed between the person and the VAT Officer.

If a person is liable to be registered by virtue of (ii), he is obliged to notify the VAT Commissioner of his liability by submitting an “Application for Registration in the VAT Register” (Form VAT 101) to the local VAT Office, before the end of thirty-day period to which the liability arises and the registration is effective as from the beginning of this period.

Failing to comply, the person is liable to a levy of €85 for every month or part of month of the delay or refusal or omission . It is clarified that the liability of a taxable person to be registered exists whether or not he has submitted an application for registration. The VAT Commissioner is authorized by the Law to register a taxable person retrospectively, that is from the date that person was, according to the Law, liable to registration. If a taxable person liable to registration neglects to be registered, he is still liable to pay tax on all the supplies he made from the date he was liable to registration.
It is noted that persons making zero-rated supplies are also liable to be registered.

Entitlement to register

A person not liable to be registered is entitled to be registered in the following cases:

(i) Voluntary registration

If a person makes taxable supplies the value of which does not exceed the thresholds that would make him liable to be registered, then he is entitled to apply for voluntary registration by submitting an “Application for Registration in the VAT Register”.

(ii) Intending traders

If a person engages in a business and intends to make taxable supplies of goods or services, he is entitled to apply to be registered as intending trader by submitting an “Application for Registration in the VAT Register”.

The registration is effective from the date of the application or any other previous date as may be agreed between the VAT officer and the taxable person.
Additionally, farmers are entitled to voluntary registration, regardless of the value of the supplies they make in the period of one year, which consist of agricultural products of their own produce or agricultural services.

Akuisisi

Any person making acquisitions in Cyprus is liable to be registered:

(a) at the end of any month , the total value of that person´s acquisitions from all other member States in the year beginning from 1 January has exceeded the registration threshold of €10.251,61; or

(b) at any time that there are reasonable grounds to believe that the value of the acquisitions that person would be making in the following 30 days alone will be over the registration threshold of €10.251,61;

A person making acquisitions according to the previous paragraph is liable to notify his/her obligation to be registered on Form VAT 106. Failure to comply, renders the person liable to a levy of €85 for every month of the delay or refusal or omission.

Where the acquisitions of any person does not exceed the threshold of €10.251,61, then that person may register for making acquisitions in Cyprus voluntarily.

Distance Sales

Any person making distance sales (sales from a person established in another member State), is liable to register for VAT purposes in Cyprus and account for VAT in Cyprus, if in the period starting from the 1st January of the year, the value of distance sales exceeds €35.000. This person is liable to notify liability to register on Form VAT 105. Failure to conform renders the person liable to a levy of €85 for every month of the delay or refusal or omission.
There is also the right for voluntary registration when the threshold is not reached.

Obligations of person/s registered with VAT

According to the VAT legislation, every taxable person is liable, among others, to:

(i) Be registered if the value of taxable supplies of goods or services exceeds the thresholds as set by the VAT Law.

(ii) Notify their liability to be registered within 30 days of the date that the liability emerged.

(iii)Notify the termination of taxable supplies or of the intention to make taxable supplies within 60 days of the date of the termination.

(iv) Pay a levy of €85 for every month or part of month of the delay or refusal or omission to comply with point (i) and (ii) above and €85 for the delay or refusal or omission to comply with point (iii) above.

(v) Submit tax declarations not later than the 10th day following the end of the month following the end of each tax period.

(vi) Pay the tax due not later than the 10th day following the end of the month following the end of each tax period.

(vii)Pay a levy of €51 for the delay or refusal or omission to submit a tax return.

(viii) Provide other taxable persons with tax invoices.

(ix) Retailers must issue a tax invoice, if the customer is a taxable person and asks for one and if the consideration exceeds €85.

(x) Issue tax invoices at the prescribed time.

(xi) Pay any amount that has been assessed or reassessed by the VAT Commissioner.

(xii) Produce certain documents relating to input tax upon request by the VAT Commissioner.

(xiii) Give such amount of security, upon request by the VAT Commissioner, for that amount of tax payment.

(xiv) Not make any taxable supplies, if the VAT Commissioner requires so, unless the taxable person furnishes the VAT Commissioner with any form of security for securing payment of the tax concerned.

(xv) Pay any amount that has been charged as VAT on an issued invoice.
(xvi) Pay an additional levy equal to 10% of the amount which the taxable person neglects or refuses to pay.

(xvi) Pay interest at 9% in cases where the taxable person continues to neglect or refuses payment of any amount due after 30 days.

(xvii) Keep books and records for the purposes of verifying the supplies of goods or services which the taxable person makes or receives.

(xviii)Provide every facility that may be required by the VAT Commissioner for the purpose of examination by any person authorized by the VAT Commissioner of any books and records.

(xix) Preserve books and records for at least seven years, unless the VAT Commissioner fixes otherwise.

(xx) Pay a levy of €85 for the omission to comply with the above – points xix and xx.

(xxi) Notify the VAT Commissioner of such facts and information in respect of any change or alteration of circumstances and conditions of the business.

(xxii) Furnish to the VAT Commissioner such information relating to the goods or services or the supplies of goods or services or importation.

(xxiii)Produce for inspection and search at such time and place as may be reasonably required any documents relating to the business.

(xxiv) Pay a levy of €85 for the omission to comply with the above – points xxiii – xiv.

(xxv) Provide samples of goods to enable the correctness of their tax treatment to be examined.

VAT on imported goods

VAT is charged on all imported goods regardless of the importer being a taxable person or not. In the importation of goods of goods, VAT is considered to be an imports duty and is charged as if it were a duty of Customs.

In certain cases, the importation of services, that is the supply of services from abroad to Cyprus, is treated as a taxable supply of services made by the recipient, if he is a taxable person.

Tax returns, tax payment and credit

Every taxable person is liable to submit Tax Declarations and pay the tax that may be due, usually every three months. Tax declarations relate to certain tax periods that are made known to the taxable person at the stage of his registration. The VAT Service dispatches tax declarations to the last known address of a registered person. The liability to submit tax declarations exists regardless of the relevant form being received or not by the taxable person. Thus, if he has not received it on time, he should contact the VAT Office of his district and ask for the form to be reissued.

On the tax declarations, taxable persons calculate their output tax (the tax on supplies of goods or services they made during the relevant tax period and the VAT calculated on the acquisition of goods from other member States).

Books and records to be kept

According to section 43 and the Tenth Schedule of the VAT Law, every taxable person must keep books and records and preserve them for at least seven (7) years after the completion of the entries or deeds written therein, unless the VAT Commissioner, by relevant notification to the person concerned, fixes otherwise. Every taxable person has to keep books and records of all the taxable supplies of goods or services he makes or receives for the purpose of his business and for intra-community transactions he makes. Books and records must be kept up-to-date, with adequate information and in a manner that enables taxable persons to use them to calculate the payable or claimable amount of tax and fill in tax declarations. Books and records must also be kept in a manner that VAT officers can easily examine them in order to verify VAT declarations but this manner should not be contrary to business practices. In addition VAT legislation provides for special arrangements concerning keeping books and records in connection with the special regimes ie Retail Schemes, Profit Margin Schemes etc.

Taxable persons must keep and preserve the required books and records at the premises of the business.

Relevant to the above is chapter VIII of the VAT Guide, information leaflet 10 and information leaflet 12A on the Margin Scheme for Tour Operators published by the VAT Service.

VAT Invoice

As a general rule, every registered taxable person

- who makes taxable supplies of goods or services to other taxable persons in Cyprus
- makes a supply of goods or services, other than an exempt supply, to a person in another member state

- receives a payment on account from a person in another member state for a supply that he has made or intends to make,

is required to provide them with VAT invoices.

This obligation does not apply if the supply involved is:

- zero-rated;

- made for no consideration;

- made by a taxable person that uses the Profit Margin Scheme.

Registered retailers may issue the “retail invoice”, if the customer is a taxable person and asks for a tax invoice, provided that the consideration is below €85,43.

Foreign enterprises doing business in Cyprus

If a trader is not resident in the Republic – in the case of a natural person or the legal person is based abroad – carries out a business in Cyprus and is liable or entitled to registration in the VAT Register of the Republic, the VAT officer may appoint a person who is resident in the Republic and is recommended by the trader, to act on behalf of the trader for VAT matters (a VAT representative) or require security for the protection of public revenue.

It should be noted that for persons resident in another member state or legal persons incorporated in another member state, there is no obligation to appoint a Vat representative.

Cyprus Corporate Services Multilysis Services Limited – Cyprus Lawyers N. Pirilides & Associates LLC



ZERO-RATING OF INTRA-COMMUNITY SUPPLIES

Prior to 1st May 2004 all exports of goods to destinations outside Cyprus, qualified for the zero rate of VAT. This continues to be the case for exports to countries outside the EU. However, under the EU VAT arrangements, as from that date a Cypriot trader registered for VAT may zero-rate the supply of goods to a customer in another Member State (MS) provided that:

-The customer is registered for VAT in the other MS,

- The customer's VAT registration number is obtained and retained in the supplier's records,

- This number, together with the supplier's VAT registration number is quoted on the sales invoice,
- The goods are dispatched and transported to the other MS,

- The supplier retains appropriate commercial documentary evidence that the goods have been removed from Cyprus,

- The supplier submits the Recapitulative Statements to the VAT Service.

PURPOSE OF THE VIES SYSTEM

VIES (VAT Information Exchange System) contributes to the effectiveness of this new VAT regime and provides a mechanism for preventing and deterring of the abuse of the VAT zero-rating provisions on intra-community trade of goods and detecting unreported movements of zero-rated goods between MS. An integral part of the system is a requirement that each MS must store and process specific information which it collects from its traders about their supplies to other MS.

OBLIGATIONS OF TRADERS UNDER VIES

Under the EU and the national legislation regulating VIES, any VAT-registered person who supplies goods to a VAT-registered person in another MS has to submit the Recapitulative Statement declaring all the intra-community supplies made during a calendar quarter. The Statement must be submitted to the VAT Service until the tenth day of the second month following the calendar quarter to which the statement relates. If a person fails to comply, this person is liable to a penalty of fifty one euro (€51) for every month of non-compliance, the maximum being three months. Non-compliance that continues after the three months constitutes a criminal offense and a convicted person may incur an additional fine of up to two thousand five hundred sixty two euro (€2562).

Moreover, the relevant legislation provides that the submitted Recapitulative Statement should not be incomplete or contain inaccuracies, such as wrong VAT numbers of the customers in other MS. If a submitted Recapitulative Statement is incomplete or contains inaccuracies, the taxpayer should submit a corrective statement within two months following the calendar quarter to which the Recapitulative Statement relates. In opposite case, a penalty of fifty one euro (€51) is imposed.

http://www.pirilides.com/ | http://www.multilysis.com/



Legal basis

  • The Customs and Excise Duties Law of 2003 no. 224(I) of 2002, Section 17.
  • The Customs and Excise Duties (Relief on Imported Goods) Regulations of 2004, PI 380/04, Regulation 13.

The relief regime from import and excise duties for goods imported for use by offshore companies or their expatriate personnel has been terminated since 31 December 2003.

Motor vehicles under relief

In spite of the fact that the relief regime for offshore companies has been abolished, as mentioned earlier, entitled offshore personnel reserves the right to continue to possess a duty free vehicle which has been registered in their name prior to the 31st March 2003 in cases whereby they:

  • change employment to another entitled offshore company;
  • continue their employment in the same entitled company, which has extended its activities into Cyprus and has chosen to be taxed in accordance with the provisions of section 46 of the Income Tax Law, under the normal corporate tax rate;
  • change employment to another company which was entitled to relief but has elected to be taxed in conformity with the provision of section 46 of the Income Tax Law, under the normal corporate tax rate.

In case of disposal of the vehicle, the provisions of Regulation 12 of the Customs and Excise Duties (Relief on Imported Goods) Regulations of 2004, PI 380/04, will apply

http://www.pirilides.com/ | http://www.multilysis.com/



Recently there have been amendments in 3 statutes namely the (1) Town and Country Planning (N.90/72), (2) the Streets and Buildings Regulation (Chapter 96), and (3) the Immovable Property (Chapter 224) (Tenure, Registration and Valuation) Laws (hereinafter collectively called “ the Planning Amnesty Amendments ”).

The Planning Amnesty Amendments came into force on 8.4.2011. Their aim is to simplify the procedures regarding the legalization of irregularities and ultimately the issue of updated title deeds.

For the first time a purchaser (apart from the registered owner) has the right to activate necessary procedures for the legalization of the development or for the issuing of title deeds. Where the registered owner seems to be reluctant or unwilling to unwilling to apply for a certificate of approval or to legalize the building, the Authorities are empowered to impose considerable administrative fines. It is advisable that the statements of intent or planning applications are submitted jointly by as many co-owners as possible.

Therefore an owner and/or purchaser of immovable property unit with irregularities and no separate title deed may:

  1. Apply directly for the issue of separate title deed, without prior legalization of the irregularities. This means that the title deed shall be subject to the said irregularities, if any, or
  1. Apply for the legalization of the irregularities prior to the issue of title deed. With this way there will be no irregularities registered on the title deed.

A fixed three-year period, expiring on 7.4.2014 , is defined, for the submission of applications making use of the Planning Amnesty Amendments. However if a purchaser wishes to legalize irregularities, he/she must submit a Statement of Intent the latest by 7.10.2011

Issue of Title Deed (without prior legalization)

The legality of the building is no longer a prerequisite for the issuing of an updated title deed. Thus title deeds can be issued, despite any building irregularities, provided that an application is submitted to the Building Authority, together with an accurate description of the building as well as any irregularities that may appear, in comparison to the building or the planning permit issued.

Following the said application the Building Authority shall issue:

1) a certificate of approval (in case the building was constructed in accordance with issued permits) or

2) a noted certificate of approval (where the deviations shall be described) or

3) a certificate of unauthorized operations (in case of substantial irregularities in relation to the permit)

The Building Authority may issue a certificate of approval, even if a planning permit or a building permit has expired. The certificate of approval has the effect of a building permit.

The Building Authority shall send all the relevant information to the Land and Surveys Department in order to obtain a title deed with or without notes or with prohibition of transfer and burden.

It should be noted that the updated title deeds are issued in the name of the original owner, and not in the name of the purchasers. The Authorities involved in the procedure do not have the power to transfer property rights to purchasers, without the owner´s consent. However, it is of crucial importance, that separate title deeds are issued for individual units of a larger development, as this facilitates significantly the purchaser to invoke the right of specific performance of the contract of sale, through action taken in the Courts, against the vendor. The transfer of property to purchasers is performed by the registered owner, either voluntarily, or by an Order of the Court, issued at the request of the purchaser.

Legalization of Irregularities (prior to issue of title deed)

If a purchaser wishes to legalize any irregularities, he/she must submit to the ministry of interior a 2-page Statement of Intent the latest by 7.10.2011 . The said Statement contains general information that is necessary so as to ensure that the irregularities existed on April 8, 2011, and is attested by an affidavit provided by a qualified person, member of the Scientific and Technical Chamber of Cyprus (ETEK).

It is strongly recommended that each owner to submit the said notice prior to the above deadline, even if at this stage he/she is not certain whether the irregularities satisfy the conditions of the Planning Amnesty Amendments. The said statement is the KEY for an owner/purchaser to proceed later on with an application to legalize the irregularities (this does not apply to persons submitting, directly, an application for planning permit (instead of a statement of intent) to the Planning Authority until October 7, 2011, or those who have already submitted an application to the Building Authority for a certificate of approval and have not yet been informed of the Authority's decision).

The Planning Amnesty Amendments enable the legalization of only specific type, nature, scale and significance irregularities on existing buildings under certain conditions, the most important of which is the existence of a relevant planning permit and/ or building permit for the development, even if the planning permit and/ or building permit have expired.

The scale and significance of the irregularities that can be legalised are defined by the provisions of the law. Not any irregularity, irrespective of its scale, can be legalised. In cases of irregularities of a very severe nature, the Building Authority is empowered to issue a certificate of unauthorized works, requiring the Department of Lands and Surveys to register a note on the title, prohibiting the transfer of the property to another person.

For example the provisions of the law can apply where there is an increase of the approved plot ratio (of the building or the individual unit) up to 30% of the approved covered area, of which only 10% could be allocated outside the approved shell of the building, differences in the approved general layout of the development etc. In such cases compensation levy will be imposed on the owner or purchaser, which will be equivalent to the market value of the area in excess. These values will be determined on the basis of general estimates carried out by the Department of Land and Surveys, which will be published by an Order of the Minister of the Interior. A 20% discount on the compensation levy is set for all applications submitted within the first year period, and a 10% discount for applications submitted within the second year of the implementation of the provisions of the law.

http://www.pirilides.com/en/cyprus/practices/property-law/10 - Cyprus Property Law



The project for the implementation of the new Ayia Napa Marina is expected to start in approximately 1-2 years from today. Soon, the consortium which has won the contest for the construction of the project, will engage into discussions with the Government of Cyprus for the signing of the final agreements. Upon signing of these agreements, the plans will have to be deposited which will demonstrate exactly what developments will be included in the Project ie yacht berths, construction of villas, houses and other buildings such as restaurants, etc.

Bank guarantees will be required by the Government so that the government can secure the fact that that companies which will undertake to implement the project have the necessary liquidity. As stated by the Mayor of Ayia Napa, 'the Ayia Napa marina will positively affect this part of Cyprus and that Cyprus will be positively affected and will enjoy multiple benefits since the project will optimize the economic life of the Famagusta area, since new job positions will be opened and will be available and tourism development will be further enhanced'.

Another important project for the area of Ayia Napa is the creation of the Ayia Napa Forest Golf, planned to be implemented in the northern eastern part of Ayia Napa. The Golf course will not however contain a residential area. This project will stretch in 430 acres of land. The piece of land has been granted by the government for this development.

The project is expected to finish in 1-2 years approximately. The fact that there is not going to be any residential development of the land, means that the area will be wholly reserved and used for sports and also, time-consuming procedures for approval of planning permits and other bureaucratic procedures are automatically overcome. In the golf course, there will only be some cafeterias, and probably changing rooms for the athletes.

http://www.multilysis.com/



Banks Operating in Cyprus

A. BANKS INCORPORATED IN CYPRUS

1. BANKS LISTED ON THE CYPRUS STOCK EXCHANGE

  1. Bank of Cyprus Public Company Ltd
  2. Marfin Popular Bank Public Co Ltd
  3. Hellenic Bank Public Company Limited
  4. USB Bank Plc

2. SUBSIDIARIES OF FOREIGN BANKS

  1. Αlpha Bank Cyprus Ltd
  2. BNP Paribas Cyprus Ltd
  3. Emporiki Bank – Cyprus Limited
  4. National Bank of Greece (Cyprus) Ltd
  5. Russian Commercial Bank (Cyprus) Ltd
  6. Societe Generale Bank-Cyprus Limited
  7. Piraeus Bank (Cyprus) Ltd
  8. Eurobank EFG Cyprus Ltd

3. OTHER BANKS

  1. Co-operative Central Bank Ltd
  2. The Cyprus Development Bank Public Company Limited
  3. Housing Finance Corporation

Β. BRANCHES OF FOREIGN BANKS

1. BRANCHES OF BANKS OF EUROPEAN UNION COUNTRIES

  1. Barclays Bank PLC
  2. Banque SBA SA
  3. First Investment Bank Ltd
  4. Joint Stock Company “Trasta Komercbanka”
  5. National Bank of Greece SA
  6. Central Cooperative Bank PLC
  7. Banca Transilvania SA
  8. Joint Stock Company Akciju Komercbanka “Baltikums”
  9. AS LTB Bank

2. BRANCHES OF BANKS OF COUNTRIES OTHER THAN EUROPEAN UNION

  1. BankMed sal
  2. Arab Jordan Investment Bank SA
  3. BANQUE BEMO SAL
  4. Bank of Beirut SAL
  5. BBAC SAL
  6. BLOM Bank SAL
  7. Byblos Bank SAL
  8. Credit Libanais SAL
  9. FBME Bank Ltd
  10. Open joint-stock company AvtoVAZbank
  11. OJSC Promsvyazbank
  12. Jordan Kuwait Bank PLC
  13. Jordan Ahli Bank plc
  14. Lebanon and Gulf Bank SAL
  15. Privatbank Commercial Bank
  16. IBL Bank sal

C. REPRESENTATIVE OFFICES

Atlasmont Banka AD



Economic growth is usually associated with technological changes, changes which aim in minimizing costs and maximizing profits. Even if, the aforesaid proposition seems to be the norm, Cyprus enjoys both the privilege and the grace to attract investors and financiers who are able to appreciate the potential economic dynamics of the Cyprus economy. Cyprus has the privilege to be acknowledged as a respectable member of the International Real Estate Federation (“FIABCI”) which links thousands of real estate professionals worldwide from every discipline in the industry having as a major objective the eradication of borders between nations and the amplification of investments which will surely add to what many have named as “economic expansion”.

In May 2011 Cyprus had the opportunity to be the host of the FIABCI conference which was successfully held in Pafos. What became apparent and of course delighting, was the high interest to invest in the Cyprus market by foreign investors. Analysing the above proposition it seems obvious that one of the reasons that an investment might seem attractive in Cyprus is the high quality of legal and accounting services that can become available to any potential investor. In addition, the low tax rates compared with the Russian tax rates and the agility that is provided by the Cyprus legal system can be regarded as the main reason of attraction by foreign, especially Russian investors.

In immediate aftermath of the FIABCI conference many Russian investors stayed for about a week in Pafos and performed a detailed economic analysis on the subjects analysed in the FIABCI conference. This can be also translated as a strategic movement by those investors aiming in identifying there next project. Moreover according to the Dinos Michaillides, the Cypriot President of FIABCI department in Cyprus, many multi-million projects are under consideration and due to commence within the near future.

This is also supported by the leading man in FIABCI Alexander Romanenco who has stated that he expects a big Russian wave of investment in Cyprus as Cyprus is currently regarded as having the dynamics to gear profits and create prosperity both to the local market but also to an investor who is willing and ready to invest within the solid economy of Cyprus .

Angelos Onisiforou

http://www.multilysis.com/

Karayiannas Developers in Cyprus , Christoforos Karayiannas & Son Ltd construct Cyprus property, apartments, bungalows and in Frenaros, Ayia Napa, Vrysoulles and Paralimni.

Karayiannas Developeres in Cyprus Sotira Lake villas in the Famagusta district of Cyprus – video by Karayiannas Developers in ParalimniCyprus. Cyprus property – Karayiannas developers are producing videos about Cyprus. Karayiannas property developers are Cyprus property developers with offices in Paralimni located in the Famagusta district of Cyprus. As Cyprus developers we develop all types of property in Cyprus. Find out more about

Karayiannas Developers in Cyprus, Christoforos Karayiannas & Son Ltd construct Cyprus property, apartments, bungalows and in Frenaros, Ayia Napa, Vrysoulles and Paralimni. -

Karayiannas Cyprus Paralimni Properties - Paralimni video by Karayiannas Developers – Paralimni is a popular destination in Cyprus, it is close to Ayia Napa and Protaras in the Famagusta district of Cyprus Karayiannas Developers are based in Paralimni.Cyprus property – Karayiannas developers are producing videos about Cyprus. Karayiannas property developers are Cyprus property developers with offices in Paralimni located in the Famagusta district of Cyprus. As Cyprus developers we develop all types of property in Cyprus. Find out more about us:- www.karayiannas.com.cy And our Blog www.karayiannas.co.uk King Menelaous Project – www.karayiannashome.com Stone Meadows – www.karayiannas.net Alonia Villas Project – www.karayiannas.com Villa Anna Project – www.karayiannas.biz Andriani Gardens Project – www.karayiannas-andrianigardens.com and www.karayiannas.info www.karayiannasprotaras.co.uk Long Video

10 Juni 2011

Tomorrow the 10 th June, the Special Olympics flame will arrive in Pafos.

Puri persegi di Kato Pafos jam 20:00

11-13 Juni 2011

Kataklysmos

Lima puluh hari setelah Paskah adalah Kataklysmos, yang dikenal sebagai Festival Air Bah, atau Festival Air. Ini hari libur keagamaan melihat perayaan tiga hari di semua kota-kota pesisir utama di seluruh pulau, dengan promenade mengambil penampilan udara terbuka adil, dengan kios yang tak terhitung jumlahnya menjual mainan dan makanan tradisional Siprus. Perayaan akan mencakup tarian rakyat, nyanyian, permainan, lomba renang, lomba perahu, dan air umumnya hanya melemparkan satu sama lain. Cara yang baik untuk tetap tenang di bawah sinar matahari Siprus!

Ini adalah hari Roh Kudus, yang merayakan turunnya Roh Kudus kepada para Rasul. Di Siprus, perayaan juga berhubungan kembali ke cerita Perjanjian Lama Bahtera Nuh (mitos Yunani Deukalion) dan upacara kuno untuk menghormati Aphrodite dan Adonis.



Pemerintah Siprus memberikan insentif baru untuk ketiga negara warga negara untuk berinvestasi di Siprus. Insentif ini mendapatkan popularitas dalam tiga tahun terakhir sebagai sekitar 30 warga negara asing diberikan izin / s atau kebangsaan, di antara mereka beberapa orang terkaya di dunia.

Cara utama di mana hal ini dapat terjadi adalah sebagai berikut:

a. Dengan mendapatkan Izin Imigrasi

Setara dengan izin tinggal permanen dan dapat diberikan, oleh Menteri Dalam Negeri dengan ketentuan bahwa pemohon / s memiliki catatan kriminal yang bersih dan pendapatan tahunan tertanggung sekitar € 30,000 (per pasangan) seluruhnya dihasilkan di luar negeri dan bukan dari pekerjaan atau diri kerja di Siprus, untuk orang dari negara ketiga yang berinvestasi di rumah milik pribadi di Siprus nilai tidak kurang dari USD 300.000 untuk hunian kepemilikan.

b. Dengan mendapatkan Paspor Siprus / Kebangsaan

Persetujuan harus diperoleh dari Dewan Menteri untuk memberikan kewarganegaraan dalam kasus khusus. Meskipun setiap kasus dianggap berdasarkan prestasi sendiri, ada beberapa kriteria yang perlu dipenuhi ketika mempertimbangkan aplikasi tersebut, yaitu Pemohon harus berusia di atas 30 tahun, memiliki catatan kriminal yang bersih dan harus memiliki rumah permanen di Siprus dan Tentu saja perjalanan ke pulau sering. Kondisi ini harus dipenuhi ketika sebuah individu negara ketiga berlaku untuk kewarganegaraan Siprus.

In addition to the above, the applicant must satisfy one of the following conditions:

a. Harus memiliki kegiatan usaha, dengan omset tahunan sebesar tidak kurang dari € 85m, pada tahun sebelumnya dengan tahun aplikasi -. (Misalnya perusahaan terdaftar di Siprus)

ATAU

b. Harus memiliki investasi langsung paling sedikit € 30m.

ATAU

c. A combination of business activities and direct investments of at least €25m.

ATAU

d. Harus dapat membuktikan bahwa ia telah memperkenalkan teknologi baru di sektor-sektor penting dari

Siprus ekonomi atau pusat penelitian

ATAU

e. Pemohon harus memiliki deposit 5 tahun pribadi di Bank di Siprus sebesar

setidaknya € 17 juta.

Even if the figures stated above for points a to e are not fully achieved, if the potential investor has the 'correct' profile and commits himself to a considerable and respectful investment in the island, there is a good chance to be considered eligible to obtain a passport.

Baca lebih lanjut

http://www.pirilides.com/en/cyprus/practices/acquisition-of-immovable-property/10

Visit justincyprus.com and read more about Rent To Buy Property in Cyprus.

Did you know? Siprus menawarkan beberapa tujuan pantai terbaik, menurut survei dirilis April 5 oleh TripAdvisor. Siprus mengambil dua dari tiga tujuan pantai teratas dalam survei, termasuk yang top! Para pemenang berdasarkan yang paling tujuan pantai dinilai tinggi oleh jutaan wisatawan internasional dalam tinjauan TripAdvisor.

Did you know? Siprus menawarkan jumlah yang luar biasa dari 54 pantai bendera biru untuk suatu pulau kecil (648 Km dari garis pantai).
Sebagai perbandingan, Bulgaria hanya meraih 10 pantai bendera biru, Malta hanya 2, Maroko 20, Norwegia 5 dan Tunisia 8.
Siprus sebenarnya ada di 5 negara atas seluruh dunia dengan rasio tertinggi pantai Blue Flag per km garis pantai.

Did you know? Arkeolog menemukan bahwa peradaban kuno dihasilkan parfum atau minyak wangi, sedangkan peninggalan tertua dalam pengertian ini memiliki sekitar 4.000 tahun. Botol-botol parfum ditemukan di Pyrgos, Siprus.

Rent to Buy