Cyprus: Abolition of “real estate developers and contractors”

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Tax alert | Abolition of tax circular 1987/21 “Real estate developers and entrepreneurs”

On October 12, 2021, the tax authorities published interpretative circular 53 relating to the above subject. The circular refers to the tax treatment of real estate developers and entrepreneurs from the 2022 tax year.

The relevant interpretative circular can be found below.

Το τμήμα φορολογίας εξέδωσε στις 12 οτωβρίου 2021 την ερμηνευτική εύηύύττή εύύύύύοο αεύοοο αε το πιο πάνω έέμα. Η Εγκύκλιος αναφέρεται στο φορολογικό χειρισμό των υπό αναφορά φορολογουμένων (εταιρείες ανάπτυξης γης και εργοληπτικές εταιρείες) από το φορολογικό έτος 2022 και μετέπειτα.

Πιο κάτω μπορείτε να βρείτε την σχετική εγκύκλιο.

Ερμηνευτική Εεγκύκλιος 53

φόρος-εισοδήματος.

The content of this article is intended to provide a general guide on the subject. Specialist advice should be sought regarding your particular situation.

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