Cyprus Non-Dom Dividends: How the no-SDC rule on Dividends and Interest Works for Non-Dom Residents, and Why GESY Stops at EUR 4,770

Status as of 21 October 2026: based on the Special Defence Contribution Law 117(I)/2002 as amended by Law 245(I)/2025, the Income Tax Law 118(I)/2002 as amended by Law 244(I)/2025, both in force from 1 January 2026, the Tax Department's guidance on tax residency and domicile, and the Health Insurance Organisation's published contribution rules. We will update this guide when the law or the Tax Department's practice changes.

It is year-end in Frankfurt or Manchester. Your accountant sends the numbers: company profit, then tax on the dividend, then the levies on top. You look at the bottom line and wonder who actually worked for it. Now picture another scene: Limassol, a terrace over the sea, your Cyprus company pays the dividend, and as a Non-Dom resident you pay no SDC, plus GESY within the cap. The rest stays with you. It sounds like a fairy tale. It is real, because it is written in statute, as long as you meet the conditions.

Here is the trick the "No SDC" line does not tell you: what you actually keep depends on four things. Which company pays you, where that company sits, how the health contribution is capped, and what the 2026 reform changed around old profits. Master all four and your structure is right from day one. This guide follows, number by number, a euro of company profit on its way to your account. If you want to know first whether Non-Dom suits you at all, our Cyprus tax residency and Non-Dom guide answers that.

We take a clear view. Tax is a cost the state imposes on work you did and risk you carried. Cyprus has chosen to impose less of it on investment income for newcomers. Using that choice fully and correctly is not a dubious loophole. It is the reason the regime exists. Until now, structures like this were the toy of families with family offices. Today you can have one too, through ENCC.

Why would a state do that? Because capital moves and states compete for it. A small island with no natural resources decided long ago that it would rather attract founders, investors and their families than chase the ones it already had. The result is a regime that taxes the company once, at a rate in line with the rest of the EU, and then mostly leaves the owner alone. For a family that wants to build savings over decades, pay for its children's education and keep control of what it has built, that is a sound environment. The rules below explain how to stay inside it.

What paying no SDC actually covers: four layers, one levy

The gain: the company pays its tax once, and the dividend reaches you with no SDC, plus GESY within the cap. Here is what that covers, layer by layer.

A dividend from your company passes through four layers in Cyprus. Take them one by one and you understand the regime in five minutes.

Layer 1: corporate tax at the company

The company pays once: 15% corporate tax on taxable profit, from 1 January 2026. Non-Dom does not touch this layer. The rate is the same whoever owns the shares.

Layer 2: personal income tax on the dividend

First gain: dividends are exempt from personal income tax. Since 1 January 2026, interest of individuals is exempt from income tax as well. The ordinary bands apply to neither. For everyone, Non-Dom or not.

Layer 3: the Special Defence Contribution

Here is the key. SDC is the levy that replaces income tax on dividends and interest. The detail most summaries skip: the SDC Law defines a "resident of the Republic" as someone who is tax resident under the Income Tax Law and who, in addition, is domiciled in Cyprus. Tax resident but not domiciled? Then you are outside the charging rule. That is why Non-Dom means no SDC on dividends and interest, plus GESY within the cap. From your first year of tax residence. No minimum stay beyond the residence test itself.

To see what you gain: a domiciled resident pays 5% SDC on dividends from profits earned from 2026 onwards. They pay 17% on dividends from profits up to 2025, if paid out by the end of 2031. And 17% on most interest.

Layer 4: the GESY health contribution

GESY is separate from SDC and ignores domicile. As a Cyprus tax resident you pay 2.65% on dividends, interest and rent. The good news is the cap: contributions are charged on at most EUR 180,000 of income a year, across all sources. So at most EUR 4,770 per person. Not Cyprus tax resident? Then GESY does not apply to your dividends and interest at all.

One more gain from the reform: rent. It carried SDC until the 2025 tax year. From 2026, SDC on rent is abolished for everyone. Income tax and GESY remain.

Who counts as Non-Dom, and how long it lasts

The prize: years of dividends and interest with no SDC, plus GESY within the cap, as long as you are tax resident and not Cyprus-domiciled. Here is who qualifies and how long it lasts.

In Cyprus tax law, domicile is not where you live. It is an older, family-based concept. And the SDC Law uses it in a way that usually favours people who come from abroad.

Domicile of origin decides first

For SDC, you are domiciled in Cyprus if you have a Cypriot domicile of origin under the Wills and Succession Law. It is acquired at birth and, as a rule, follows your father's domicile when you were born. A Dutch, British or Swedish founder born to non-Cypriot parents? No Cypriot domicile of origin. In practice, what usually makes such a person domiciled is the time rule below. A Cyprus domicile of choice is possible in law, so we document that your permanent home remains outside Cyprus.

Two exceptions for people with Cypriot roots

Have a Cypriot domicile of origin? You still have two doors. You are treated as not domiciled if you acquired and kept a domicile of choice outside Cyprus and were not Cyprus tax resident for at least 20 consecutive years before the tax year. Or if you lived outside Cyprus for more than 20 consecutive years before 16 July 2015.

The 17-of-20 rule

The window is long, and you can calculate it. Whatever your origin, you are deemed domiciled once you have been Cyprus tax resident for at least 17 of the 20 tax years before the year in question. Years of residence count, by the 183-day or the 60-day route. Resident from 2027 without a break? You are Non-Dom for the tax years 2027 to 2043 and deemed domiciled from 2044. A year without Cyprus residence does not count towards the 17 and moves that date back.

Since 2026 there is also an exit rule. Once deemed domiciled, you keep that domicile until you complete 20 years without Cyprus tax residence. Leave for a few years and come back? The clock does not reset. That is why we plan your years from the start.

Year 17 has its own answer: the EUR 250,000 option that extends Non-Dom treatment for five years, twice at most. Our guide to Cyprus over twenty years covers it. Here the point is simple: the window is long, it opens in year one, and it closes on a date you know today.

Residence first: the 60-day and 183-day routes

Here's the trick: the 60-day rule gives you Cyprus tax residence without spending half the year on the island, if you meet its conditions.

It all starts with tax residence. Without it, Non-Dom never arises. You get it on one of two routes. First: more than 183 days in Cyprus in the calendar year. Second, the 60-day rule: at least 60 days in Cyprus, not more than 183 days in any other single state, a permanent home in Cyprus that you own or rent, and a business, employment or office in Cyprus that is not terminated during the year.

Non-Dom works the same on both routes. The 60-day rule is ideal if you are always on the move. The condition: you meet it every year, with evidence. Our 60-day rule calendar turns the conditions into dates. It also explains why most people who stayed home in 2026 should plan a clean first year in 2027. Fail the test in a year? That year you are not Cyprus resident. No Cyprus GESY on your dividends, but also no Cyprus treaty residence to show your home country.

Cyprus company or foreign company: where the dividend comes from matters

Here's the trick: where the dividend comes from decides what you keep. A Cyprus company managed from Cyprus is usually the cleanest route.

Dividends from a Cyprus company

This is the cleanest route. The company pays 15% corporate tax. You resolve a dividend out of distributable profits. The company holds your non-domicile declaration? Then it withholds no SDC. It withholds only GESY at 2.65% and pays it to the Tax Department by the end of the month after payment. For the 2026 tax year, the Tax Department has said these payments go through its Tax Portal, with the withholding declaration to follow later through Tax For All. Since 2026, the company also gives each shareholder a certificate showing the dividend, the contribution withheld and the year the profits were earned.

Building something new? A Cyprus company you genuinely run from the island is usually the simplest structure. Our guide to Cyprus company formation explains what that involves in practice. Setup is coordinated under Law 196, with you engaging a Cyprus law firm directly.

Dividends from a foreign company

A dividend from your Dutch BV, your UK limited company or any other foreign company gets the same treatment in Cyprus: exempt from income tax, no SDC for a Non-Dom, plus GESY at 2.65% within the cap. The difference is at source. The company's state may withhold tax under its own law, reduced by its treaty with Cyprus once you prove Cyprus residence with a tax residence certificate. The United Kingdom does not withhold tax on dividends. The Netherlands withholds dividend tax at 15%.

Cyprus charges no SDC on your dividend, so there is nothing to credit the foreign withholding against. Whatever the source state keeps is a final cost. So the lever is at source: claim the treaty rate, and think hard before routing future profits through a company in a country that withholds.

Where the company is managed

Taking a foreign company's decisions from your Limassol kitchen table? Then a second question arises: where is it really managed? Under Cyprus law, a company managed and controlled in Cyprus is Cyprus tax resident. Its home country may see things differently. This is how we set it up: we decide which company does what, and each one is run where it belongs.

A transparent US LLC is a different animal

Income of a tax-transparent US LLC is not a dividend. In Cyprus it is generally treated as your own business income. It is taxed under the income tax rules, not the Non-Dom SDC rules. Our guide to the US LLC for Cyprus residents sets out when that structure still makes sense.

Interest: the quieter half of the rule

The hidden gain: the same SDC exemption covers interest too, the half few people use.

Since 2026, interest of individuals is exempt from income tax in Cyprus. For a Non-Dom it also carries no SDC, plus GESY at 2.65% within the same EUR 180,000 cap. A domiciled resident pays 17% SDC on most interest, or 3% on certain government and listed bonds.

For founders, here is a lever: a loan to your own company. The company pays you interest and may deduct it against profit taxed at 15%, if the rate is at arm's length and the general interest deduction limits are respected. You receive the interest with no SDC, plus GESY within the cap. This is how we set it up: a written loan agreement, a market rate, actual payments, documented like a bank would. Done casually, it is the first thing a tax inspector questions.

GESY: the cap that limits the rest

The gain: the health contribution has an annual cap. Above it, every extra euro of dividend carries no further GESY.

GESY is the one Cyprus charge you cannot avoid as a resident. The cap makes it predictable.

How the cap works

The EUR 180,000 cap is per person, per year, and covers all income on which contributions are due: salary, self-employed income, pensions, rent, dividends and interest, together. Employer contributions on your salary are a separate cost for the company.

A worked example

An example. You pay yourself a salary of EUR 40,000 and take EUR 300,000 in dividends. GESY on the salary: 2.65% of EUR 40,000, which is EUR 1,060. The dividends only use the room left under the cap, EUR 140,000, which is EUR 3,710. Total: EUR 4,770. The rest of the dividends carry no further GESY. More withheld during the year than the cap allows? The difference is settled through your annual return.

Two consequences people miss

First: the cap is per person. Splitting shares with a spouse? It does not reduce GESY; it can add a second cap. Second: paying GESY does not, by itself, make you a beneficiary of the health system. As an EU citizen you are covered once you work in Cyprus, for example through a salary from your own company. Until then, you keep private health cover.

Until now, only the rich had people who counted every euro for them. Now you do: book your consultation.

One hundred thousand euros of profit, three routes

Picture the same amount on three different routes. The gap between them is why people move.

Numbers make the regime concrete. Take EUR 100,000 of profit before anything is paid to you. Assume you are a Non-Dom with no other income. These are simplified illustrations under the 2026 rules, before social insurance and before any exemption for new residents.

Route A: Cyprus company, dividend

Corporate tax at 15%: EUR 15,000. Dividend: EUR 85,000. SDC: 0%. GESY at 2.65%: EUR 2,252.50. You keep about EUR 82,750.

Route B: the same profit taken as salary

Salary is deductible, so the company pays no corporate tax. Instead you pay income tax, under the 2026 bands: 0% on the first EUR 22,000, 20% to EUR 32,000, 25% to EUR 42,000, 30% to EUR 72,000 and 35% above. On EUR 100,000 that is EUR 23,300. GESY: EUR 2,650, with social insurance on top. You keep about EUR 74,050, before social insurance.

Route C: a dividend from a foreign company in a 15% withholding country

The foreign company has already paid its own corporate tax and distributes EUR 100,000. The source state keeps EUR 15,000. Cyprus charges no SDC and EUR 2,650 GESY, and credits nothing for the foreign tax. You keep about EUR 82,350, with the foreign corporate tax already paid on top.

What the routes tell you

The usual shape for a founder: a modest salary, plus dividends for the rest. The salary covers the 60-day business link, social insurance and healthcare access. Non-Dom does its work at the dividend layer. Foreign structures lose part of it at source. So we run the full calculation with your accountant, not just the bottom line.

The 2026 reform: deemed dividends, disguised dividends and old profits

The gain of the reform: the rules are now written clearly, and whoever plans distributions knows where they stand.

The reform in force from 1 January 2026 rewrote the rules around Non-Doms. The core is untouched. And several old traps no longer concern you.

Deemed dividend distribution, abolished with a tail

The old rule that treated 70% of profits as distributed after two years is abolished for profits from 2026 onwards. A transitional rule keeps it, at 17%, for 2024 and 2025 profits not paid out within two years. But the law applies it only to profits corresponding to individuals resident in the SDC sense on the date of the deemed distribution. The SDC definition of resident requires domicile. So a Non-Dom shareholder is outside it.

Old profits, new rates

This is where the difference shows. A domiciled shareholder pays 17% on dividends from profits up to 2025 if paid by the end of 2031, and 5% after that or on profits from 2026 onwards. A Non-Dom pays no SDC on dividends, plus GESY within the cap, whatever year the profits come from. Buying into or moving into a company with retained earnings? The difference can be large.

Disguised dividends

The reform introduced a 10% charge on private use of company assets by shareholders resident in the SDC sense. As a Non-Dom you are outside it. But that is not a licence to live in a company villa. If you are a director or employee, benefits in kind are taxed under the income tax rules. Private and company assets stay apart. That is basic hygiene.

Liquidations and capital reductions

You gain on the way out too. When a company returns assets to shareholders on a capital reduction or liquidation, the excess of market value over capital actually paid in is treated as a dividend. For a Non-Dom, that part carries no SDC, plus GESY within the cap. A capitalisation of reserves also counts as a dividend.

Step by step: putting it in place

Your map: the steps, in the right order. This is how we set it up together.

1. Fix the residence year. Decide your first Cyprus tax year and how you will meet the 183-day or the 60-day rule. Build the evidence file from day one.
2. Register with the Tax Department. Obtain your tax identification code through the Tax For All portal.
3. Document your domicile. Keep proof of your and your father's domicile at your birth. The Tax Department provides a declaration for exemption as non-domiciled and questionnaires on domicile of origin and domicile of choice; if your family has any Cypriot link, complete them with an adviser.
4. Tell every payer. Give your Cyprus company your non-domicile declaration so it withholds GESY but no SDC. For foreign payers, apply for a Cyprus tax residence certificate and file it for the treaty rate.
5. Run the company properly. Board decisions in Cyprus, accounts that show distributable profits, a dividend resolution, the shareholder certificate with the profit year, and GESY paid on time.
6. Pay GESY on foreign income yourself. Dividends and interest from abroad are not withheld in Cyprus; you declare and pay the contribution to the Tax Department. Check the 2026 payment dates, because the reform moved several deadlines.
7. File the annual return. Declare dividends and interest, and apply the GESY cap across all your income.
8. Diarise year 17. Note the tax year in which you will be deemed domiciled and review it five years ahead.

Cyprus-side risks and how to handle them

How to do it right: each risk below has a known answer. We build it into the structure from the start.

• Residence that does not hold. Non-Dom needs residence every year. A failed 60-day year costs you that year's Cyprus residence and gives your home country an argument. Our answer: a calendar and an evidence file, year by year.
• A company managed elsewhere. Your Cyprus company is run from another country? That country may tax it as its own. Substance is not a label; it is where decisions are taken. Our answer: decisions are taken, and documented, in Cyprus.
• A domicile challenge. Have a Cypriot parent? Assume the Tax Department will ask about domicile. Our answer: the file is ready before your first dividend.
• Anti-abuse rules. The SDC Law now has a general anti-avoidance rule. A specific one targets transfers of assets from a domiciled person to a non-domiciled spouse or close relative where avoiding SDC is a main purpose. Our answer: every step has a real, written reason.
• Paperwork. Penalties for late SDC and GESY payments rose sharply with the reform. Our answer: every payment goes in the calendar.

Until now, clean exits were the privilege of people with lawyers on retainer. Now it is your turn: talk to us.

Home-country risks: the part Cyprus does not decide

Here's the trick: freedom starts with a clean exit. Close the chapter at home properly, and know from day one what your old tax office can still claim.

Cyprus decides what Cyprus charges. It does not decide what your home country still claims. That is why we plan both sides.

• Netherlands. If you hold a substantial interest in a BV, emigration triggers a protective assessment on the latent gain. A later dividend from that BV can trigger collection of part of that claim. Many Dutch founders therefore leave the BV without distributions and build what comes next in Cyprus.
• United Kingdom. If you return to UK residence within five years, certain dividends from your close company received while abroad can be taxed in the UK on your return. Plan distributions from an existing UK company with that window in mind.
• Everywhere. Your home country applies its own residence tests. If it still treats you as resident and the treaty tie-breaker goes against you, Cyprus Non-Dom saves you nothing on the dividends it can tax. Our guide to leaving a high-tax country for Cyprus covers the exit side country by country.

Three worked cases

Picture yourself in one of these three stories. Real numbers, the right order, and what each of them gained.

Maarten, Eindhoven: a Dutch BV and a new Cyprus company

Maarten owns a software BV and dreams of Larnaca. He moves there with his family for 2027 under the 183-day rule. This is how he set it up. On emigration he receives a protective assessment on the latent gain in the BV. So the BV keeps its existing contracts under a Dutch director and pays no dividends. New clients contract with his Cyprus company, managed from Larnaca. In 2027 it makes EUR 300,000 after his salary of EUR 36,000. Corporate tax at 15%: EUR 45,000. That leaves EUR 255,000 to distribute. SDC on the dividend: 0%. GESY: EUR 954 on the salary and EUR 3,816 on the dividend, EUR 4,770 in total. Income tax on the salary: about EUR 3,000 before deductions under the 2026 bands. A domiciled resident would pay EUR 12,750 SDC on the same dividend.

Hannah, Bristol: a UK consultancy with retained profits

Hannah's UK company holds retained profits from years of consulting. From 2027 she becomes Cyprus resident under the 60-day rule, with a lease in Limassol and a directorship of a new Cyprus company that takes her new contracts. The UK does not withhold tax on dividends, and in Cyprus a dividend from the UK company would carry no SDC, plus GESY within her cap. Her UK adviser points to the five-year temporary non-residence rule. So she leaves the UK reserves alone until she is certain she will not move back. Her Cyprus dividends carry no SDC, plus GESY within the cap, from the first year.

Sofia, Gothenburg: a Swedish founder with a Cypriot father

Sofia was born in Sweden to a Cypriot father who had emigrated years earlier. She has never been Cyprus tax resident. Whether she is Non-Dom depends on facts most people never check. If her father was still domiciled in Cyprus when she was born, her domicile of origin is Cypriot. Then she needs the exception: a domicile of choice outside Cyprus plus at least 20 consecutive years of non-residence. She meets the 20 years. The harder question: moving to Cyprus for good can mean abandoning her Swedish domicile of choice. So her adviser files the domicile questionnaires before her first dividend and documents her continuing ties to Sweden. Here an hour of preparation is worth more than any rate.

How to do it right

The trick is not to force the route, but to build it in the right order. These are the situations where we adjust it together:

• Your income is salary or self-employment. Non-Dom covers dividends and interest. Earned income follows the income tax bands, social insurance and GESY. The fix: a company and the right mix of salary and dividends.
• You have a Cypriot parent and no clear foreign domicile. You may be domiciled from day one. We settle that before building the plan around paying no SDC, plus GESY within the cap.
• Your home country will keep you. A home kept available, a family that stays behind or a company still run from there can make the home country your tax residence under the treaty.
• Your profits sit in a company that withholds heavily. If most of your income comes as dividends from a high-withholding country, part of it is lost at source and Cyprus cannot give it back. The fix: new profits are made in the Cyprus company.
• You want the benefit without the life. The regime rewards people who actually live in Cyprus. A flat you never use and a company you do not run are not a plan.

FAQ

Do Non-Dom residents pay any tax on dividends in Cyprus?

On the dividend itself: no SDC and no income tax. You pay only GESY at 2.65%, capped at EUR 180,000 of total income a year, so at most EUR 4,770. The paying company has already paid 15% corporate tax.

When does Non-Dom start?

From your first year as a Cyprus tax resident, provided you are not domiciled in Cyprus. No waiting period. It lasts until you have been Cyprus tax resident for 17 of the last 20 years.

Does the 60-day rule give me the same Non-Dom treatment as the 183-day rule?

Yes. Non-Dom depends on tax residence and the absence of domicile, not on the route. You meet the 60-day rule every year, with evidence. Otherwise that year falls away.

Is interest also with no SDC (plus GESY within the cap)?

Yes, and it is the half few people use. Since 2026, interest of individuals is exempt from income tax, and a Non-Dom pays no SDC on it, plus GESY at 2.65% within the same cap.

What about dividends from my company back home?

Cyprus treats them like Cyprus dividends: exempt from income tax, no SDC, plus GESY within the cap. The source country may withhold tax first, reduced by the treaty. That withholding is a final cost.

Does deemed dividend distribution still apply to my Cyprus company?

Not to profits from 2026. For 2024 and 2025 profits a transitional rule remains, but it only reaches shareholders who are resident and domiciled in Cyprus. A Non-Dom shareholder is outside it.

Can I split shares with my spouse to save GESY?

No. The cap is per person. Splitting dividends between two people? That can mean two contributions of up to EUR 4,770 each instead of one.

I have a Cypriot father. Am I Non-Dom?

Possibly not. Was your father domiciled in Cyprus when you were born? Then you have a Cypriot domicile of origin and need one of the legal exceptions. We get the domicile file done before you rely on paying no SDC, plus GESY within the cap.

What happens after 17 years?

You become deemed domiciled. Dividends from profits of 2026 onwards then carry 5% SDC. But you have an option: extend Non-Dom treatment for five years for EUR 250,000, twice at most, by applying in time.

Do I have to apply for Non-Dom status?

You need no licence. You are Non-Dom by law if you are tax resident and not domiciled. In practice you document it: the Tax Department provides a declaration for exemption as non-domiciled, and payers need to see your status before they stop withholding SDC.

Does Cyprus tax dividends from my Cyprus company if I leave?

As a non-resident individual you are outside SDC, and GESY does not apply to dividends and interest of people who are not Cyprus tax resident. Your new country of residence then decides how it taxes the dividend.

Does paying GESY give me access to public healthcare?

Not by itself. You need a qualifying link: work in Cyprus, a pension, an S1 from another EU state or, later, permanent residence.

How this fits with the rest of your plan

Dividends are the last link in a chain that starts with residence and a company that is genuinely run from Cyprus. Our pillar on relocating to Cyprus puts the steps in order, and the common myths about moving to Cyprus clears up the rest. If you are weighing a residence outside the EU as well, today's companion guide compares Thailand's LTR visa and the DTV, including why a visa is not a tax regime, and Cyprus as your EU base in a Plan B shows how the two can combine. All our guides are on the English blog.

If you want your own dividend plan checked line by line, with the home-country side included, you can send us your numbers.

Sources

• Special Defence Contribution Law 117(I)/2002, consolidated text, section 2 (definition of "resident of the Republic" and domicile), sections 3, 3A, 3B, 3C, 3D and 4 (CyLaw, Greek): https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html
• Law 245(I)/2025 amending the Special Defence Contribution Law, in force 1 January 2026 (CyLaw, Greek): https://cylaw.org/nomoi/arith/2025_1_245.pdf
• Law 244(I)/2025 amending the Income Tax Law, section 8(19) and (20) exemptions, rates, in force 1 January 2026 (CyLaw, Greek): https://cylaw.org/nomoi/arith/2025_1_244.pdf
• Income Tax Law 118(I)/2002, consolidated text (CyLaw, Greek): https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html
• Cyprus Tax Department, Tax Residency and Domicile, forms on domicile and the alternative method: https://www.gov.cy/mof-tax/en/documents/tax-residency-domicility/
• Cyprus Tax Department, payment of SDC and GESY on interest, dividends and deemed dividends for the 2026 tax year: https://www.gov.cy/oikonomia/katavoli-ektaktis-eisforas-gia-tin-amyna-kai-gesy-gia-tokous-merismata-kai-logizomena-merismata-gia-to-forologiko-etos-2026/
• Ministry of Finance, Tax Incentives (15 January 2026): https://www.gov.cy/mof/en/documents/tax-incentives/
• Health Insurance Organisation, GESY financing and contribution rates: https://www.gesy.org.cy/en-us/hiofinancing
• KPMG Cyprus, The Cyprus Tax Reform: analysis of the main provisions (2026): https://assets.kpmg.com/content/dam/kpmgsites/cy/pdf/2026/cyprus-tax-reform.pdf.coredownload.inline.pdf
• Dutch Tax Administration, protective assessment on emigration: https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/protective-assessment-in-the-case-of-emigration
• HMRC, Statutory Residence Test guidance (RDR3), including temporary non-residence: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt

Verified on 17 October 2026. Hierarchy we rely on: first the Greek text of the law as published (CyLaw and the Official Gazette), then the Tax Department's guidance and forms, then other official bodies, then professional commentary. Where they differ, the law wins and we say so.

Cover photo: Kolossi Castle, the fifteenth-century keep of the Knights Hospitaller's commandery near Limassol, whose estate gave its name to Commandaria wine. Photo by Diego Delso, Wikimedia Commons, CC BY-SA 4.0, cropped.