STOCK EXCHANGE TRANSACTION FEES

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STOCK EXCHANGE TRANSACTION FEES

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STOCK EXCHANGE TRANSACTION FEES

A special fee is imposed in relation to transactions that take place in the Cyprus Stock Exchange or are announced to the Cyprus Stock Exchange at the following rates:

Individuals and legal entities

0,15%

The fee is suffered by the seller or the person who announces the transaction.

Exempt transactions

The following transactions are exempt:

·        share issue and share redemption by the issuer

·        transactions in non-convertible company bonds

·        transactions in non-convertible company promissory notes

·        transactions in bonds, development bonds and government bills of exchange

·        gifts of securities by parent to child, either single or married, between spouses or relatives up to third degree.

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Income Tax

Special Contribution for Defence

Profits from Shipping Activities

Capital Gains Tax

Immovable Property Tax

Maintenance of Accounting Books and Records

Double Tax Treaties

Tax Diary

Value Added Tax

Social Security Contributions

Social Cohesion Fund

Transfer Fees for Immovable Property

Stamp Duty

Companies Registrar Rights and Fees

Stock Exchange Transaction Fees

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Inland Revenue Cyprus Website

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The tax information contained in this website is accurate as at the date of its publication.

The information in the website is designed to increase the reader’s general awareness of the Cyprus Tax System.

For explanations/clarifications or professional advice please contact your CPEAS.’s advisors.

The amounts in euro included in this booklet have been converted using the irrevocable conversion rate of ¢1=.0,585274 except for cases where it has been fixed differently by law or relevant regulations.

January 2008

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