Cyprus Yellow Slip 2026: MEU1 for EU Citizens, and the Right Permit if You Are Not EU

Status as of 31 October 2026: based on the Migration Department pages of the Republic of Cyprus on the registration of EU citizens (MEU1), on residence cards for third-country family members of EU citizens (MEU2), on visitors, on digital nomads, on employment in companies of foreign interests and on immigration permits, the Ministry of the Interior page on residence cards, the Cyprus tax residence rules as amended by Law 244(I)/2025, the Special Defence Contribution rules as amended by Law 245(I)/2025, and the German rules cited below. Official fees are stated as of October 2026. We will update this guide when the rules change.

Four months. One appointment. No expiry date.

Those three facts describe the most underrated document in Cyprus. The Registration Certificate for EU citizens, which everybody on the island calls the Yellow Slip, must be applied for within four months of arrival, is issued at the appointment when the file is complete, and once issued it does not expire. It is a thin piece of paper. It is also the moment the Republic of Cyprus writes down, in its own records, that you live here now.

For a long time, building a life in a second country with the paperwork done properly was something wealthy families paid for. They had a lawyer who knew which form came first, an accountant who knew which date mattered for tax, and someone who sat in the queue for them. Everybody else learned by mistake: the wrong form, the missing translation, the deadline missed by a week, the spouse whose passport turned out to need a different procedure. Until now only the rich could move with the file complete on day one. Now you can too, with ENCC.

This guide does three things. It explains the Yellow Slip in plain words: who gets it, what the file has to prove, and what it does not do. It explains what happens when one member of the family is not an EU citizen. And it walks through the five doors Cyprus opens for people who are not EU citizens at all, from the visitor permit to the permanent immigration permit. Then we show how we put the steps in the right order, so that the residence you register is also the tax residence you can defend.

The key points

• The Yellow Slip is the MEU1 Registration Certificate. It is for citizens of the EU, the EEA and Switzerland, and their family members who are also EU citizens, staying in Cyprus for more than three months.
• Apply within four months of entry. The Migration Department states that not applying exposes you to a penalty of up to €2,500.
• Complete file, certificate on the spot. At the appointment with the Civil Registry and Migration Department, a complete file means the certificate is issued there and then. It has no expiry date.
• You show one of two things. Either you work or are self-employed in Cyprus, or you have sufficient resources for yourself and your family plus comprehensive sickness insurance cover in Cyprus.
• A non-EU spouse applies for an MEU2 residence card. It has its own state fee, the decision comes within six months, and the card is normally valid for five years.
• Non-EU citizens use other permits. The main ones are the visitor permit, the digital nomad permit, employment in a company of foreign interests, and the permanent immigration permits, including Category F and the investor route under Regulation 6(2).
• A permit is not tax residence. Tax residence in Cyprus follows the 183-day rule or the 60-day rule. Non-Dom status comes on top of tax residence, never instead of it.

Key terms, in plain words

Yellow Slip (MEU1). The Registration Certificate issued to EU, EEA and Swiss citizens who live in Cyprus for more than three months. The name comes from the colour of the paper it was once printed on.

MEU2. The residence card for a family member of an EU citizen who is not an EU citizen himself or herself, for example an Indian, Ukrainian or British spouse.

MEU3. The permanent residence document for EU citizens after five years of continuous legal residence.

Pink Slip. The everyday name for the temporary residence permit of non-EU citizens, for example the visitor permit.

ARC. Registration in the Aliens' Register, which comes with the first temporary residence permit of a non-EU citizen and has its own fee.

Tax residence. The status that decides where you are taxed on your worldwide income. It depends on days, home and ties, not on the card in your wallet.

Non-Dom. A Cyprus tax resident who is not domiciled in Cyprus. Non-Dom status applies 0% SDC on dividends and interest, within the conditions of the law.

What the Yellow Slip really is

The gain: one short procedure turns you from a visitor into a registered resident of an EU state with a warm climate and a 15% corporate tax rate. The Yellow Slip is the official record that you exercise your EU right to live in Cyprus. Banks, landlords, employers, schools and the health system ask for it. Without it, a new life on the island keeps running into the same question at every counter: where is your registration?

The legal basis is the Cyprus law on the right of Union citizens and their family members to move and reside freely within the Republic. In the first three months, an EU citizen needs nothing more than a valid identity card or passport. After three months, the right of residence continues if one of two conditions is met. You work or are self-employed in Cyprus. Or you have sufficient resources for yourself and your family not to become a burden on the social assistance system, and comprehensive sickness insurance cover in Cyprus.

That is the whole test. There is no investment threshold, no language exam and no interview about your plans. The state has to accept that you, as an EU citizen, have a right. What it checks is that your file proves the condition you rely on.

The Yellow Slip does a lot. It also has limits, and knowing them is half the work:

• It does not make you tax resident in Cyprus. Tax residence is a separate question with its own rules.
• It does not end your tax residence in Germany, Romania or anywhere else. Your old country applies its own tests.
• It does not register you with the tax department. The Tax Identification Code is a separate step.
• It does not enrol you in the national health system. GESY registration is a separate step.

Exactly this is what we build for you: the registration that opens the doors, and the steps around it that make it count. Tell us your case.

Who qualifies, and what the file must show

The trick: decide first which condition you rely on, then build the file around it. Most rejected or delayed files are not refused on the merits. They are incomplete, because the applicant brought papers for the wrong purpose.

The Migration Department publishes a list of supporting documents for each purpose. The documents must be officially translated and duly certified where required. The categories you will meet most often are these.

The worker or employee

You have a job with an employer in Cyprus. The file shows the employment contract or a confirmation from the employer, and your social insurance registration. This is the simplest case, because the job itself proves the condition.

The self-employed person

You run your own activity in Cyprus. The file shows that the activity is real: registration with the competent authorities, social insurance as a self-employed person, and the evidence the department asks for. This is often the case for consultants, developers and other professionals who move their work with them.

The person with sufficient resources

You do not work in Cyprus, or not yet. You live from savings, investments, a pension or income earned elsewhere. The file shows two things: sufficient resources, for example bank statements or pension statements, and comprehensive sickness insurance cover in Cyprus. Both halves matter. A strong bank balance with no health cover is an incomplete file.

The family member who is also an EU citizen

Your spouse or child is also an EU citizen and comes with you. Each family member applies for an own Registration Certificate, with the documents that prove the family link, such as a marriage or birth certificate. Each application is separate.

At the counter, after you present the receipt for the fee and a valid travel document, a photograph is taken. If the file is complete, the certificate is issued on the spot, at the same appointment. If it is refused, the department sends a letter with the reasons to the last address you declared. Keeping that address current is your responsibility, because the time to appeal starts to run.

Imagine this done in your first month: the right file, the right purpose, the certificate in your hand. Start with the Plan B form.

The four-month clock and the €2,500 penalty

The gain of doing it early: the clock stops running against you, and every later step can use your registration. The application has to be submitted within four months from the date you entered Cyprus. The Migration Department states clearly that not applying exposes you to a financial penalty of up to €2,500.

Four months sounds generous. In practice, it is not. You need a home address before you apply, because the department works with your declared address. You need translations and certifications for some documents. In busy periods you may need an appointment. And if you rely on employment or self-employment, those registrations have to exist first.

This is why the order of the move matters so much. We plan the first four months backwards from the deadline: the address in the first weeks, the documents in parallel, the application well inside the window. Then nothing in your new life waits for a paper that should have been ready.

The free people did not wait for permission. They prepared the file before the clock started. Tell us your arrival date.

When the family is mixed: MEU2 and permanent residence

Here is the key point: an EU citizen's right to live in Cyprus carries the family with it, even when the spouse holds a non-EU passport. For many families this is the single most valuable rule in the whole system. A German engineer married to a Ukrainian doctor, an Irish founder married to an Indian designer, a Dutch retiree married to a British citizen: in each case, the non-EU spouse takes the family route instead of a separate permit of the kind non-EU citizens apply for on their own. The right flows from the EU citizen.

The procedure has its own form and its own document. The non-EU family member applies for a residence card, the MEU2. The application is made within four months of arrival. The EU citizen must attend and show that the condition of the family's residence is met, for example work or sufficient resources. It has its own state fee. A complete application is decided within six months, and the card is normally valid for five years, or for the shorter period of the EU citizen's intended stay.

Two details matter in practice:

• The MEU2 depends on the EU citizen's own registration. We file the MEU1 and the MEU2 as one plan, with the family documents translated and certified once, for both.
• Six months is the legal maximum for the decision. We plan travel, work and school around that window, not around the hope of a faster answer.

After five years of continuous legal residence, an EU citizen can apply for permanent residence, documented with the MEU3. Family members have their own route to permanent residence on the same principle. For a family that plans to stay, these five years are the bridge to a status that no longer depends on proving resources again.

A family that moves together, with every member's status clear from the first year. That is what we build. Describe your family.

If you are not an EU citizen: five doors into Cyprus

The gain: Cyprus is not closed to non-EU citizens. It has several well-defined doors, and the right one depends on how you earn your living. Since Brexit, this section matters to British readers as much as to Americans, South Africans, Indians or Israelis. The Yellow Slip is not available to you in your own right. These are the permits that are. Each one below is a card with the essentials as published by the Migration Department, with fees as of October 2026.

Card 1: the visitor permit (the classic Pink Slip)

• For whom: people who want to live in Cyprus without working there, for example retirees or people living from income and savings abroad.
• Rule: granted under Regulation 14 of the immigration regulations. No economic activity in Cyprus is allowed.
• Form and fees: form MVIS8; €70 for issue or renewal, plus €70 for the first registration in the Aliens' Register.
• Timing: applications are usually examined within four months. The first permit is valid for one year and is renewable.
• Practice: if you need a visa to enter Cyprus, you enter with it and apply before it expires. Biometric data are taken. The file must show income from abroad, a home in Cyprus and health insurance.

Card 2: the digital nomad permit

• For whom: non-EU citizens who work remotely, either employed by an employer outside Cyprus or self-employed with clients outside Cyprus.
• Income: a net monthly income of at least €3,500.
• Limits: the scheme is capped at 500 permits, and the department reopened applications under the existing cap. Family members can join but may not work in Cyprus.
• Timing and fees: apply within three months of arrival, at the Migration Department in Nicosia; €70 plus €70 for the Aliens' Register. Examination usually takes five to seven weeks. The permit is valid for one year and can be renewed for up to two further years.
• Tax note on the page itself: a digital nomad who stays more than 183 days in a tax year is considered tax resident in Cyprus. We plan that consequence on purpose, not by accident.

Card 3: employment in a company of foreign interests

• For whom: non-EU professionals hired by an international company registered in Cyprus as a company of foreign interests.
• Salary: for highly paid employment, a minimum gross monthly salary of €2,500.
• Profile: relevant academic qualifications or at least two years of relevant experience, and an employment contract of at least two years.
• Company side: the company registers with the Business Support Centre and commits to a 70:30 ratio of new hires over five years, to be checked after 2 January 2027.
• Timing: the examination time for residence and employment applications is set at one month.

This card matters for founders, too. A non-EU founder who sets up a Cypriot company with real activity can build the company, register it correctly and then be employed by it under these rules. We coordinate both sides, the company and the permit, so that one supports the other.

Card 4: Category F, the permanent permit for secured income

• For whom: people who will not work in Cyprus and have a secured annual income from abroad.
• Income: at least €9,568 per year, plus €4,613 for each dependant, as published by the Migration Department as of October 2026.
• Rule: no business, trade or profession in Cyprus.
• Why it matters: it is a permanent immigration permit, not a one-year card. For a retired couple with stable pensions, it can be the calm, long-term answer.

Card 5: the investor route under Regulation 6(2)

• For whom: non-EU citizens who invest at least €300,000 in Cyprus and want a permanent permit on a faster track.
• Investment, one of four forms: a new house or apartment bought from a developer at first sale (VAT on top); other real estate, where resale property is allowed; share capital of a Cyprus company that employs five people; or units of Cyprus collective investment funds.
• Income: a secured annual income of at least €50,000, plus €15,000 for a spouse and €10,000 for each minor child.
• Conditions: the funds come from abroad, a clean criminal record and health insurance. Selling the investment without replacing it leads to the permit being cancelled.
• Fees: €500 per application, plus €70 for each registration in the Aliens' Register.

These are five doors with five different keys. Choosing the wrong one costs months. Choosing the right one, and combining it with the right tax set-up, gives a non-EU family what EU families take for granted: a secure, documented life in an EU country.

Until now only families with a lawyer on retainer chose the right door the first time. Now you can too. Tell us how you earn your living.

A permit is not tax residence

The key word is residence, twice: once for the Migration Department, once for the Tax Department. They are not the same thing. The Yellow Slip and every other permit answer one question: may you live here? Tax residence answers another: which state may tax your worldwide income?

In Cyprus, an individual becomes tax resident in two ways:

• The 183-day rule: you spend more than 183 days in Cyprus in the tax year.
• The 60-day rule: you spend at least 60 days in Cyprus and meet the further conditions of the law, as amended by Law 244(I)/2025. In plain words: you do not spend more than 183 days in any other single state, you carry on a business, are employed or hold an office in Cyprus, and you keep a home in Cyprus, owned or rented.

The 60-day rule is the one that surprises people from the high-tax north, because it lets a person with an international life become resident in Cyprus without spending most of the year there. It works only if every condition is met and documented. We wrote a separate guide on the 60-day rule and its calendar.

Once you are tax resident, Non-Dom status is the layer that changes the result for investment income. A Non-Dom resident pays 0% SDC on dividends and interest, within the conditions of the law, and contributes to GESY on that income at 2.65%, within the annual cap. Non-Dom status ends when you become deemed domiciled, which happens after 17 of the last 20 years as a Cyprus tax resident. Our guide on Cyprus tax residency and Non-Dom explains the details.

The practical rule we follow: the migration file and the tax file tell the same story. The address on the Yellow Slip, the address on the rental contract, the address the Tax Department has and the days in your calendar have to match. When they do, nobody has a reason to question your residence.

A residence that is real on paper and real in life is the strongest position there is. We build both together. Ask for your plan.

The Cyprus tax risks to get right

The gain of knowing the traps: you keep the benefit Cyprus offers instead of losing it on a detail. These are the points where we see families lose time or money after the move.

• Non-Dom without tax residence. Non-Dom status is not a separate status you can hold from abroad. If you are not tax resident in Cyprus, the Non-Dom benefit does not apply.
• The 60-day rule with a missing condition. The rule needs all of its conditions. A home in Cyprus without a business, employment or office in Cyprus does not meet it.
• Company residence. From 1 January 2026, a company incorporated in Cyprus, or one that has moved its registered office to Cyprus, is tax resident in Cyprus unless a tax treaty provides otherwise. The managed and controlled test also continues to apply. Corporate tax is 15%.
• Dividends to low-tax jurisdictions. Since Law 245(I)/2025 and Circular 1/2026, dividends paid by a Cyprus company to associated companies in jurisdictions on the Cyprus low-tax list can carry a 5% withholding. Our guide on the Cyprus low-tax jurisdictions list explains which countries are on it.
• GESY on investment income. As a Non-Dom, your dividends attract 0% SDC, but the GESY contribution of 2.65% within the cap still applies.
• Deemed domicile. After 17 of 20 years of Cyprus tax residence, you are treated as domiciled. For a long-term family plan, that horizon belongs in the plan from the start.

Do it right and nobody has a reason to question it. That is the whole point of doing it with us. Talk to us.

If you leave Germany, or another high-tax state

Here is the trick: the old country decides first, so the move is planned from the old country's side as well. The Yellow Slip says nothing to the German tax office. Many of our readers come from Germany, Austria, the Netherlands or the United Kingdom, and each of these states applies its own tests when a resident leaves. For Germany, the main ones are these:

• Domicile and habitual abode. Under sections 8 and 9 of the German Fiscal Code, you stay fully taxable in Germany as long as you keep a home there that you can use, or spend more than six months there. Keeping the old flat "just in case" can keep you German tax resident.
• The treaty tie-breaker. If you are resident in both states, the Germany-Cyprus tax treaty of 2011, applied from 2012, decides where you are resident for treaty purposes: first the permanent home, then the centre of vital interests. The facts decide, not the forms.
• Exit tax on shareholdings. Under section 6 of the Foreign Tax Act, if you hold at least 1% in a company and leave, Germany can tax the unrealised gain on those shares as if you had sold them. Payment in seven annual instalments is possible.
• Extended limited tax liability. Under section 2 of the Foreign Tax Act, German citizens who move to a low-tax country and keep essential economic interests in Germany can stay partly taxable in Germany for up to ten years. Whether the Cyprus Non-Dom regime counts as preferential taxation in your case is something we check, rather than assume.

For readers from other countries, the logic is the same, with different rules: the old state checks the home, the days, the family and the economic ties. Our guide on leaving a high-tax country for Cyprus covers the most common exits.

A clean exit from the old country and a solid start in the new one belong in one plan. That plan is our work. Send us your situation.

How we do it: the order of steps

The gain of the right order: each step uses the one before, and nothing waits. This is the order we follow for most families moving to Cyprus, adjusted to each case.

1. The home. A rental contract or a property purchase, with an address you can declare. Everything else uses it.
2. The company, if your plan needs one. For entrepreneurs and for the 60-day rule, a Cyprus company with real activity is often part of the structure. We coordinate the licensed partners who form and run it.
3. The Yellow Slip or the permit. MEU1 for EU citizens, MEU2 for non-EU family members, or the right non-EU permit. Inside the four-month window, with the file complete.
4. The Tax Identification Code. Registration with the Tax Department, so that your tax residence has a number and a file.
5. GESY. Registration with the national health system, so that your health cover and your contributions run from the start.
6. The bank account. With the registration, the address and the tax number in hand, the account opening becomes a routine step instead of an interrogation. We work with banks and payment institutions in the EU and choose them case by case.
7. Non-Dom, last. Once tax residence is established, the Non-Dom position is documented with the Tax Department, so that the SDC treatment of your dividends and interest follows the law from the first year.

At every step, the documents from the earlier steps are already there. That is the difference between a move that takes a year of back and forth and a move that is done in your first season.

Imagine it done in a year: the home, the registration, the tax number, the account, the Non-Dom file. This is what we build for you. Start now.

The most common mistakes

The gain of learning from other people's mistakes: you do not repeat them. These are the ones we see most often.

1. Waiting until month four. The deadline is four months from entry. An address, translations and appointments take time. Start in month one.
2. Applying for the wrong purpose. A person living from savings who applies as self-employed, or the other way round, brings the wrong file.
3. Forgetting health insurance. In the sufficient-resources category, comprehensive sickness insurance cover in Cyprus is half of the test.
4. Treating the Yellow Slip as tax residence. It is not. Tax residence follows the 183-day or the 60-day rule.
5. Keeping the old home without a plan. A flat in Germany that you can use at any time can keep you tax resident there.
6. Filing the non-EU spouse separately. The MEU2 builds on the EU citizen's registration. One plan, one set of family documents.
7. Choosing the non-EU permit by hearsay. A retiree who applies for a digital nomad permit, or a remote worker who applies as a visitor, ends up with a permit that does not match the life. The visitor permit does not allow economic activity in Cyprus.
8. Changing the address without telling the department. Letters, including refusals and their deadlines, go to the last declared address.

Mistakes cost months. A plan costs one conversation. Book it through our contact form.

Three illustrations

These are illustrations built from typical situations, not real clients. Names and details are invented.

The Irish founder and his Indian wife

Ciarán, an Irish citizen, runs a small software consultancy and moves it to Cyprus. His wife Priya holds an Indian passport. Ciarán registers as self-employed and applies for his Yellow Slip in his second month. Priya applies for her MEU2 residence card at the same appointment, with the marriage certificate translated and certified once. Her card comes within the six-month window. Ciarán meets the 183-day rule in his first full year. Because he never was domiciled in Cyprus, he is a Non-Dom, and the dividends his company pays him carry 0% SDC, with GESY at 2.65% within the cap.

The British retired couple

Margaret and David, both British, left the United Kingdom with two pensions and the sale proceeds of their house. Since Brexit, the Yellow Slip is not open to them. They look at two cards. The visitor permit gives them one year at a time, with no economic activity. Category F gives them a permanent permit, provided their secured income from abroad meets the published threshold for two people. They choose Category F, prepare a file with their pension statements, a rental contract and health insurance, and keep the visitor permit as the fallback while the application is examined.

The American developer

Jordan, a US citizen, works remotely for a company in Austin and earns well above €3,500 net a month. Jordan applies for the digital nomad permit within three months of arrival, while places under the cap are available. The page itself says it: more than 183 days in Cyprus in a tax year make Jordan tax resident. Because US citizens are taxed by the United States on their citizenship, Jordan's plan also covers the interaction between the two systems. We coordinate the tax partners who handle both sides.

Three different families, three different doors, one principle: the file matches the life. That is what we build. Tell us yours.

The circle you join

The people who build this kind of life share a few habits. They read the rules instead of the headlines. They treat their residence as a decision, not as an accident of birth. They keep more than one door open, because a single door can close. And they prefer to do things properly once rather than improvise for years.

They come from Germany, Romania, Ireland, the Netherlands, the United Kingdom, the United States and beyond. Some are founders, some are engineers, some are retired. What they have in common is that they decided where to live and then made it official. ENCC coordinates that work. Licensed lawyers, accountants and other professionals execute each step in their own name. You get one plan, one point of contact and a team that has done this before.

A Plan B with a backup is not paranoia. It is prudence. Join the families who planned it.

FAQ

What is the Yellow Slip in Cyprus?

It is the Registration Certificate (MEU1) for citizens of the EU, the EEA and Switzerland, and their family members who are also EU citizens, who live in Cyprus for more than three months. It records your EU right of residence.

How long do I have to apply for the Yellow Slip?

Four months from the date you entered Cyprus. The Migration Department states that not applying exposes you to a penalty of up to €2,500.

How much does the Yellow Slip cost?

The Yellow Slip itself carries a government fee of €20 per person, paid to the Civil Registry and Migration Department, as of October 2026. If the file is complete, the certificate is issued on the spot at the appointment.

Does the Yellow Slip expire?

No. The Migration Department states that Registration Certificates do not have an expiration date. After five years of continuous legal residence you can apply for permanent residence (MEU3).

What documents do I need?

It depends on the purpose you rely on: employment, self-employment, or sufficient resources with comprehensive sickness insurance cover in Cyprus. The department publishes a list of supporting documents for each purpose. Documents must be officially translated and duly certified where required.

My spouse is not an EU citizen. What does my spouse apply for?

A residence card for family members of EU citizens, the MEU2. It has its own state fee. The application is made within four months of arrival, a complete file is decided within six months, and the card is normally valid for five years.

I am British. Can I still get a Yellow Slip?

Not in your own right, since the United Kingdom left the EU. You can live in Cyprus with a non-EU permit, such as the visitor permit, the digital nomad permit, an employment permit or a permanent immigration permit like Category F. If your spouse is an EU citizen, you can apply for an MEU2 as a family member.

Does the Yellow Slip make me tax resident in Cyprus?

No. Tax residence follows the 183-day rule or the 60-day rule. The Yellow Slip is one piece of evidence that you live in Cyprus, but it is not the test.

Can I work in Cyprus with a visitor permit?

No. The visitor permit does not allow economic activity in Cyprus. If you plan to work, the right permit is an employment permit, the digital nomad permit for remote work for clients or employers abroad, or, for EU citizens, the Yellow Slip.

Which is faster for a non-EU investor: Category F or Regulation 6(2)?

Regulation 6(2) is the fast-track investor route, with an investment of at least €300,000 and a secured annual income of at least €50,000, plus amounts for the family. Category F has no investment requirement but needs a secured income from abroad and excludes work in Cyprus. Which one fits depends on your assets, income and plans.

Next steps

Write down four things: your nationality, your spouse's nationality, the date you plan to arrive, and what you will live from in Cyprus. With that, one conversation shows which registration or permit fits each member of the family, what the file must prove, and how the tax side follows. For background, read our guides on relocating to Cyprus, the 60-day rule calendar and Cyprus tax residency and Non-Dom.

Sources

• Cyprus Migration Department, Registration of EU citizens and members of their families who are also EU/EEA citizens (MEU1): https://www.gov.cy/mip-md/en/documents/e-u-e-e-a-citizens-and-family-members-2/e-u-e-e-a-citizens-family-member/registration-of-e-u-citizens-and-members-of-their-families-who-are-also-e-u-e-e-a-citizens-meu1/
• Cyprus Migration Department, Entry and residence of third-country nationals who are family members of an EU/EEA citizen (MEU2): https://www.gov.cy/mip-md/en/documents/e-u-e-e-a-citizens-and-family-members-2/e-u-e-e-a-citizens-family-member-2/entry-and-residence-of-third-country-nationals-who-are-family-members-of-an-e-u-e-e-a-citizen-meu2/
• Cyprus Ministry of the Interior, Residence cards: https://www.gov.cy/moi/en/residence-cards/
• Cyprus Migration Department, Visitors and family members: https://www.gov.cy/mip-md/en/documents/visitors-and-family-members/
• Cyprus Migration Department, Digital nomads and family members: https://www.gov.cy/mip-md/en/documents/digital-nomads-and-family-members/
• Cyprus Migration Department, Legislation and policy for companies of foreign interests: https://www.gov.cy/mip-md/en/documents/legislation-and-policy/
• Cyprus Migration Department, Immigration permits: https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits/
• Cyprus Migration Department, Immigration permits for investors (Regulation 6(2)): https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits-for-investors/
• Cyprus Law 244(I)/2025 amending the Income Tax Law, and Law 245(I)/2025 amending the Special Defence Contribution Law: https://www.cylaw.org/
• German Fiscal Code (AO), sections 8 and 9: https://www.gesetze-im-internet.de/ao_1977/
• German Foreign Tax Act (AStG), sections 2 and 6: https://www.gesetze-im-internet.de/astg/
• German Federal Ministry of Finance, status of double tax treaties on 1 January 2026: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2026-01-07-stand-DBA-1-januar-2026.html

Verified on 31 October 2026.

Cover photo: The Famagusta Gate in the Venetian walls of Nicosia. Photo by Iakovos Hatzistavrou, European Commission, Wikimedia Commons, CC BY 4.0, cropped.