6.5 Non-Residents With Income From The Jurisdiction

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Cyprus /6 Globally mobile employees / 6.5 Non-residents with income from the jurisdiction

Commentary

Cyprus

According to the Income Tax Law, an individual who is not a tax resident

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3.7.3 Maternity pay

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

11. Work permit assessment tool

6.1.1 EU social security agreement

4.2 Company car

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6.5 Non-residents with income from the jurisdiction

Cyprus

3.7.3 Maternity pay

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

11. Work permit assessment tool

6.1.1 EU social security agreement

4.2 Company car

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

4.4 Interest-free loans

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

3.1 Salary advances

3.4 Private medical insurance

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

7.1 Per diems

2.1.1 Tax deduction cards

6.4.1 Split Year Relief – outbound employees

7.1 Commuting costs

9.3 National collective bargaining agreement (CCNL)

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6.5 Non-residents with income from the jurisdiction

Cyprus

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