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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.

Налоговые услуги

Прямые налоги

Наша опытная группа по работе в сфере налогообложения предлагает специализированые услуги для юридических и физических лиц с национальными и международными налоговыми требованиями:

  • Регистрация в Управлении налоговых сборов (УНС)
  • Подготовка и подача налоговых деклараций в УНС
  • Помощь в налоговых вопросах и расследованиях
  • Международные налоговые консультации и планирование по вопросам налогообложения как физических, так и юридических лиц
  • Налоговое консультирование в отношении включения Кипра в корпоративную структуру
  • Информация и консультирование в отношении выгод, которые получают международные компании и зарубежные физические лица через использование:
    • Сети договоров об избежании двойного налогообложения между Кипром и странами, входящими / не входящими в ЕС
    • Директив ЕС
    • Налогового законодательства Кипра


Непрямые налоги – налог на добавочную стоимость (НДС)

Наши специалисты по вопросам НДС предлагают следующие услуги:

  • Регистрация в органах, занимающихся вопросами НДС
  • Помощь в расследованиях, запросах и требованиях по возмещениям
  • Взаимодействие с органами по вопросам НДС Кипра от имени клиентов
  • Консультирование по требованиям соответствия НДС, возникающим в ходе ведения клиентом текущей деятельности, или НДС последствий, которые могут возникнуть в результате возможных сделок в дальнейшем


Раздел с публикациями содержит буклет для печати с краткой информацией о системе налогообложения Кипра (Cyprus Tax Facts)