Cyprus: 塞浦路斯国籍和永久居留许可

为何选择塞浦路斯

  • 塞浦路斯提供的气候,商业和文化是一个令人羡慕的组合.
  • 塞浦路斯是位于地中海的第三大岛,被视为在该地区最热门 的旅游目的地之一.
  • 塞浦路斯拥有发达的经济和高人类发展指数(HDI)及其有 质量的生活水平.
  • 众所周知塞浦路斯是安全和愉快的居住地.
  • 岛上聚集了一个大型外籍人士社区,在欧盟的外国居民比率 位居第三高.
  • 热情好客是岛上最突出和根深蒂固的价值观之一,使游客立 刻感觉到宾至如归.
  • 教育系统在塞浦路斯是众所周知的高品质和高标准.
  • 投资者和他/她的家属经豁免取得塞浦路斯国籍同时也拥有 欧盟公民资格.
  • 欧盟护照提供了与欧盟成员国内部没有任何限制旅行的权 利.
  • 塞浦路斯提供了优惠的税收政策,相较于其他欧盟成员国.

为何选择德勤 :

  • 我们深入解相关的法律和程序.
  • 我们就不同投资选择提供独立咨询服务.
  • 我们仅与有信誉的机构合作,为您提供极具吸引力的优质投 资选择.
  • 我们可及时办理相关的文件和手序.
  • 我们可担任您与当地主管部门的专业联络人.
  • 信守机密是我们的立身之本.

税务事实 :

获得永久居留证/或塞浦路斯国籍本身并不影响一个人的纳 税.缴税是根据个人的居住和户籍.一般情况下,塞浦路斯纳税居 民个人可以从很多的税收优惠中获益如下:

  • 塞浦路斯纳税居民但非户籍个人免缴股息和利息收入税,和 免征租金收入国防特别贡献税费.
  • 个人是非塞浦路斯居民在塞浦路斯就业.年收入超过 €100,000, 自就业之日起五年内可就其工薪收入的50%享受 豁免(预计将延长至10年).
  • 个人是非塞浦路斯居民在塞浦路斯就业并成为塞浦路斯居民 的,自获得居民身份之日起3年内可享受其工薪收入的20%的 免税补贴(最高不超过€8,550)(预计将延长至5年).
  • 个人所得不高于€19,500零税率,之后适用累进税率从20% 到35%.
  • 出售证券的利润和收益是免税的.
  • 任何一次性收到退休酬金是免税的.
  • 从国外收到养老金对超过€3.420的实行统一税率,税率为 5%.
  • 处置坐落在塞浦路斯国外的不动产或不动产位于塞浦路斯但 在2015年7月16日至2016年31日之间收购免征资本利得税.
  • 在塞浦路斯没有遗产税、财富、赠予或继承税

经豁免获得塞浦路斯国籍

如果满足下列任一条件,非塞浦路斯公民将有资格获得塞浦 路斯国籍:

  1. 投资政府债卷
    投资至少500万欧元购买塞浦路斯国家债券.
  2. 购买塞浦路斯公司或组织的金融资产
    购买塞浦路斯公司或组织的金融资产(如债券、证券或于塞 浦路斯共和国登记和发行的证券)金额至少达500万欧元.请 注意这些金融资产可以在发行时或发行后在市场上购买到..
  3. 投资房地产、土地开发和基础设施项目
    投资至少500万欧元用于购买或建造建筑物或其他土地开发 项(住宅或商用项目、开发旅游业或其他基础设施相关项 目).
  4. 收购、创立或入股位于塞浦路斯的公司或商号
    共投资至少500万欧元用于收购、创立或入股位于塞浦路斯 的公司或商号.必须证明公司或商号在塞浦路斯有实体存在 并至少雇佣5名塞浦路斯公民. 这一条的前提是将存款转换成 股份.
  5. 在塞浦路斯的银行中存款
    申请人在塞浦路斯银行的3年定期存款须至少为500万欧 元.存款可以是个人的或私有企业的、或塞浦路斯境内的信 托(以申请人为受益人).__
  6. 上述5个条件组合
    申请人的上述条件组合金额为不少于500万欧元.
  7. 受到2013年03月15日实施的措施影响,在塞浦路斯希腊银 行存款受损的申请
    申请人受政策影响总存款遭受损失至少300万欧元. 若申请人存款遭受的损失低于300万欧元,须通过条件1至5 进行附加投资,以达到上述标准要求.
  8. 集体投资
    部长理事会(Council of Ministers)有权在特定的情况下, 修改上述 1 至4条,如下所示:

    • 参与特殊集体投资项目的投资者须至少投入 250 万欧元,且 项目总投资额至少为1250万欧元.

其他条件和要求 :

  • 不动产采购协议 --- 最低市值应为50万欧元(加增值税).金 额应通过国际银行转账至塞浦路斯当地银行.申请人名下的 房地契 /同国土与调查部签订租赁合同收据按约定价格支付 的收据.
  • 经豁免获得塞浦路斯国籍需要提交的附加文档,包括以下内 容:有效护照、无犯罪记录、出生证明、结婚证、个人履历 等.

其他重要信息:

  • 如有需要,过程中内政部或财政部可以要求申请人提供其他额 外文件.
  • 经豁免获得塞浦路斯国籍的过程大约需要3个月.
  • 尽管符合上述条件,但决定是否同意经豁免获得塞浦路斯国 籍仍然由部长理事会(Council of Ministers)全权酌情决 定.
  • 此外,应指出的是,在部长理事会(Council of Ministers) 作出决定后,上述条件随时可能发生变化.

永久居留证

永久居留许可-条款 6 (2), 针对的主要是拥有可完全自由支配 的保障性年收入,且无需在塞浦路斯从事任何业务、贸易活动 或职业的群体,亦可是维持舒适生活的人士.

相关规定包括:

  • 至少 30,000 欧元的境外保障性年收入证明,即股息证明、 定期存款证明、退休金证明、租金或薪金通知,此类收入来 源不涉及在塞浦路斯的就业所得.如适用每增加一名家属, 必要最低收入需增加 5,000欧元.
  • 任一家塞浦路斯银行提供的确认函,证明账户中的最低资金 存款为 30,000 欧元,该资金必须由国际银行汇入当地塞浦 路斯银行,且质押期至少为三年.
  • 以申请人名义签发的一处房产的所有权契据或购买协议.该 房产的最低市值应为300,000欧元(加增值税),以及至少 200,000欧元的付款证明(不含增值税).根据建筑计划,5% 的增值税率适用于总面积不超过275平方米的首套住宅(计 算面积时不包括88平方米的公摊).在房产面积达到200平方 米时,需按5%的增值税率纳税,若超过200平方米,则需按 照目前19%的增值税率纳税.

附加条件与要求 :

获得永久居留证需要提交附加文档,包括以下内容:关于申请 人收入的书面陈述;证实申请人并未打算在塞浦路斯工作或从 事任何形式的业务活动的确认书;所在国提供的无犯罪记录证 明;出生证明;医疗保险证;个人履历;护照复印件等.

其他重要信息:

  • 申请人应每两年至少到访塞浦路斯一次 .
  • 自提交所要求的文件之日起,签发永久居住许可大约需要2个 月时间.
  • 第三国国民申请公民资格/归化并成为塞浦路斯公民应具有 永久居民身份,且在塞浦路斯至少居住7年.
  • 此外,应指出的是在部长理事会(Council of Ministers)作 出决定后,上述条件随时可能发生变化.__

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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