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Cookie Policy

  • (1) Introduction

Our website uses cookies.

We will ask you to consent to our use of cookies in accordance with the terms of this policy when you first visit our website. / By using our website and agreeing to this policy, you consent to our use of cookies in accordance with the terms of this policy.

  • (2) About cookies

A cookie is a file containing an identifier (a string of letters and numbers) that is sent by a web server to a web browser and is stored by the browser. The identifier is then sent back to the server each time the browser requests a page from the server.

Cookies can be used by web servers to identity and track users as they navigate different pages on a website and identify users returning to a website.

Cookies may be either "persistent" cookies or "session" cookies.

A persistent cookie consists of a text file sent by a web server to a web browser, which will be stored by the browser and will remain valid until its set expiry date (unless deleted by the user before the expiry date).

A session cookie, on the other hand, will expire at the end of the user session, when the web browser is closed.

  • (3) Our cookies

We may use both session cookies and persistent cookies on this website.

We may send to you the following cookies:

    • (a) Strictly Necessary Cookies - These cookies are essential to enable you to move you around the websites and use its features, such as accessing secure areas of the websites. Without asking for these cookies services you some pages on our site cannot be provided.
    • (b) Performance Cookies - These cookies collect information about how you use our websites, for instance, which pages you go to most often and if you get any error messages from those pages.
    • (c) Functionality Cookies - These cookies allow us to remember the choices you make (such as your user name) and provide enhanced, more personal features. These cookies can also be used to remember changes you have made to text size, fonts and other parts of our web pages that you can customise. They may also be used to provide services you have requested such as watching a video or commenting on a blog.
    • (d) Advertising or Tracking Cookies : We advertise our own products and services on our websites and you may see adverts for us elsewhere on the internet. The cookies we use to present you with adverts and information may be based on the content you visit the most on our websites, so we can let you know about what we think you will be interested in. The cookies show us where you saw the advert; help us measure the effectiveness of our advertising campaigns; and limit the number of times you see an advert. We also use cookies to tailor the content of our members' newsletter and the emails we send you so that the content is more relevant to you. We also include links to social networks like Facebook who may subsequently use information about your visit to target advertising to you on their websites.

  • (4) Third party and analytics cookies

When you use our website, you may also be sent third party cookies.

Our service providers may send you cookies. They may use the information they obtain from your use of their cookies:

  • (a) to track your browser across multiple websites;
  • (b) to build a profile of your web surfing; and
  • (c) to target advertisements which may be of particular interest to you.

In addition, we use Google Analytics to analyse the use of this website. Google Analytics generates statistical and other information about website use by means of cookies, which are stored on users' computers. The information generated relating to our website is used to create reports about the use of the website. Google will store this information. Google's privacy policy is available at:

  • (5) Cookies and personal information

Cookies do not contain any information that personally identifies you, but personal information that we store about you may be linked, by us, to the information stored in and obtained from cookies.

  • (6) Blocking / Deleting cookies

When you first visit our website, browsing and remaining on our website will imply that you agree to our use of cookies as explained in this Cookies Policy.

You can decide to withdraw your consent at any time by deleting the cookies on your computer (or mobile device) using the settings and configuration of your Internet browser.

The most effective way to do this is to disable cookies in your browser. We suggest consulting the Help section of your browser or taking a look at the About Cookies website which offers guidance for all modern browsers.

  • (7) Contact us

This website is owned and operated by Michalis Avraam & Partners Ltd.


Temporary tax for year 2019 6 May 2019
Annual levy for year 2019 3 May 2019
Changes in Tax Laws - Anti Tax Avoidance Directive (ATAD) 16 April 2019
Taxation of benefits in kind 20 December 2018
Electronic payment of taxes 5 May 2018
Temporary tax for year 2018 4 May 2018
Annual levy for year 2018 2 May 2018
VAT on Immovable Property 10 March 2018
Changes to Tax Legislation 28 July 2017
Amendments to the Cyprus Tax Resident Definition 21 July 2017
Taxation of Intra Group Financing 17 July 2017
NID Interest rates announced by Tax Department 10 July 2017
Annual levy for year 2017 18 May 2017
Temporary tax for year 2017 15 May 2017
Abolishment of minimum profit margins 11 March 2017
Regulation for payment of tax arrears 12 February 2017
Postponement of the provisions of Article 13 for capital gains 30 December 2016
Amendments to Cyprus IP Regime 3 November 2016
Revised criteria to the Cyprus citizenship program 30 September 2016
Temporary tax for year 2016 3 July 2016
NID - Interest rates announced by Tax Department 16 June 2016
Annual levy for year 2016 19 May 2016
Administrative fee for the issuance of tax rulings 28 April 2016
Changes to Tax Legislation 29 December 2015
Automatic Exchange of Information 18 December 2015
Cyprus Rated Largely Compliant by Global Forum 2 November 2015
Changes in Tax Legislation 24 July 2015
Temporary tax for year 2015 1 July 2015
Annual levy for year 2015 27 May 2015
Decrease of public interest effective 1.1.2015 15 January 2015
Cyprus - US sign FATCA Intergovernmental Agreement 17 December 2014
VAT changes on telecom, broadcasting and electronic services effective 1.1.2015 5 December 2014
Immovable Property Tax 2014 4 August 2014
Changes in Tax Legislation 15 July 2014
Temporary Tax Assessment for year 2014 3 July 2014
Announcement by the Registrar for Cyprus Cos obligations 6 June 2014
Annual levy for year 2014 5 June 2014
Cyprus Citizenship Scheme for Foreign Investors 24 March 2014
Decrease of Public Interest Rate 16 February 2014
Reminder - Tax changes effective 1 January 2014 8 January 2014
Immovable Property Tax 2013 2 September 2013
Recapitalisation of Bank of Cyprus and Exit from Resolution 30 July 2013
Temporary Tax Assessment for year 2013 5 July 2013
Annual levy for year 2013 7 June 2013
Changes in Tax Legislation 30 April 2013
Cyprus - Eurogroup Financial Programme and Banks Restrictive Measures 28 March 2013
Annual levy - Changes for years 2012 and 2013 15 February 2013
Decrease of Public Interest rate 7 January 2013
Changes in Tax Legislation 31 December 2012
Changes in Tax Legislation 17 November 2012
New DTT signed Cyprus-Ukraine 10 November 2012
Cyprus Removal from Russian Black List 1 November 2012
Extension for Settlement of Tax Liabilities for years up to 2008 27 October 2012
Changes in Tax legislation 8 July 2012
Temporary Tax Assessment 2012 3 July 2012
Duty to Registrar 2012 2 June 2012
Beneficial Personal Tax Provisions 28 March 2012
Ratification of Protocol Cyprus-Russia DTT 17 February 2012
Changes in Tax Legislation 28 August 2011
Changes in Tax Legislation 16 December 2010
Changes in Tax Legislation 24 October 2009
New Protocol to Cyprus-Russia DTT 18 April 2009
List of Securities - Qualifying Titles 19 December 2008