Procedure for claiming non-domicile

Following the amendments of mid-2015 (16/7/2015), the current Special Contribution for Defence (SCD) provisions will exclude from SCD, dividends, interest and rents (as well as from deemed dividend distribution provisions), of individuals who are Cyprus tax residents but are not domiciled in Cyprus (as defined in the SCD Law) irrespective of the origin of the relevant income (i.e. from sources within Cyprus or abroad).

Through the issue of Tax Circulars and Tax Forms, the Cyprus Tax Department has established a procedure for Cyprus tax resident individuals that wish to claim for a non-domicile status as follows:
  • All applicants should submit Forms T.D.38(2016) and T.D.38QA (2017)  to the Returns Administration section of the local Tax Department district office where their tax file is maintained.
  • Such forms should be submitted during the first year in which the applicant acquires income from dividends / interest / rents for which s/he claims exemption from Special Contribution for the Defence fund.
  • Applicants who have a domicile of origin in Cyprus and have been Cyprus tax residents during any of the years between 1995-2014 should also submit together with Forms T.D.38(2016) and T.D.38QA (2017), Form T.D.38QB (2017). In the case of such applicants, all three forms would need to be re-submitted every 3 years.
All forms cumulatively consist a Declaration as to the status of the applicant as a non-domiciled individual. The Forms also provide for the documentation that may need to be submitted accordingly.

Note: The above forms must also be submitted by individuals that have already obtained a tax ruling with regard to their domicile status and the relevant ruling and response should be attached to the Forms.

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