Cyprus: 工作与生活在塞浦路斯 - 介绍税收,社会保障和民移

Last Updated: 12 April 2016
Article by Pieris Markou, Antonis Taliotis, Alecos Papalexandrou, Agis Agathocleous, Christos Papamarkides and George Pantelides
Most Read Contributor in Cyprus, December 2018

1. 欢迎来到塞浦路斯

我们向您表示最热 烈的欢迎

我们在德勤承认塞浦路斯提供的气候,商业和文化是 一个令人羡慕的组合.我们也理解,移居到一个新的 国家往往是一个挑战.

塞浦路斯是位于地中海的第三大岛,并为在该地区最 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.

岛上聚集了一个大型外籍人士社区,外国居民的比率 位居第三高在欧盟;来自欧盟成员国的总人口占12.5 %

和7.4%来自非欧盟国家.英国居民组成了最大的外籍 人士社区,而俄罗斯和其他东欧国家的居民也构成很 大的外籍群体.

众所周知塞浦路斯是安全和愉快的居住地,每年每千 人的犯罪率只有6.44,低于其他大多数的西欧国家. 热情好客是岛上最杰出和根深蒂固的价值观之一,

使游客立刻感觉到宾至如归.

这本小册子的目的是简易方便个人移居塞浦路斯的一 个过渡,主要提供概述了生活和工作在塞浦路斯诸如 个人税收;社会保障;移民;劳动法;雇主资助的养老金 计划和其他有价值的信息.它提供了一个快速指南对 于雇主考虑派遣员工到塞浦路斯,或个人考虑搬迁到 塞浦路斯.

这本小册子只提供了一个广泛而且简化的概述,深入 特定的问题它不提供答案.由于复杂的法律和正在进 行立法改革,所以仅提供简要信息.具体到你自己的 情况,我们建议您联系我们的专家,以获得详细和最 新建议.

2. 塞浦路斯要闻速览

时区

塞浦路斯时区是格林尼治标准时间+2.

货币

塞浦路斯的流通货币是欧元.自2004年5月1日塞浦路 斯成为欧盟的一员.

人口和总面积

坐落在地中海的东部,塞浦路斯的总面积为9250平方 公里与648公里的海岸线.人口是858,000.

主要城市

塞浦路斯主要城市:尼科西亚(首都),利马索尔, 拉纳卡和帕福斯.

语言

希腊语和土耳其语为官方语言.英语在岛上普遍流 行,是主要的商业语言.在旅游区法语,德语和俄语 也被常用.

主要经济活动

旅游,船舶,服务,运输,房地产,能源.

气候

塞浦路斯属亚热带气候,年均温度白天在24℃,晚上 14℃.日均日照范围从十二月9.8小时至六月的14.5小 时.夏季约持续8个月(4至11月),高温在七月和八 月(35℃以上).冬季(11至3月)是温和的,而特罗 多斯山脉降雪在12月中旬一直到三月底.

政治体制

塞浦路斯是一个总统共和国制.国家元首是由人民直 接选出的,被部长理事会主席任命的,任期五年.塞 浦路斯议会的59位议员由人民直接选举产生,任期五 年,包括代表亚美尼亚,拉丁和马龙派少数民族的三 个观察团成员.

纳税年度

纳税年度在塞浦路斯是历年,1月1日至12月31日.

双边协议

迄今为止,塞浦路斯已经与其他50多个国家签署了避 免双重征税协议.

公共假期

在塞浦路斯公共假期有额外21天法定年假.塞浦路斯 政府制定的国家法定节假日(即国有企业公众假期) 通常塞雇主授予员工的公众假期:

1月1日(元旦)
1月6日(主显节)
3月25日(国庆日)
4月1日(1955年至1959年埃奥卡国庆节)
复活节星期一四旬斋(活动日期)
耶稣受难日(活动日期)
复活节后的星期一(可移动的日期)
5月1日(劳动节)
圣灵降临节(活动日期)
8月15日(圣母升天节)
10月1日(独立日) 10月28日(二战国庆日)
12月24日(平安夜)
12月25日(圣诞节)
12月26日(节礼日)

此外,很多雇主给予员工额外的假期 - 1月2日和复活 节之后的周二 .

3. 移民

欧盟公民

所有欧盟公民在塞浦路斯有工作的权利,但必须在移 居到塞浦路斯4个月内到移民局注册.注册后他们将获 得联盟公民注册证书(被称为"黄卡").

临时居住和就业证 - 第三国国民(非欧盟国家公民 )

当第三国国民移居到塞浦路斯就业,应事先到塞浦路 斯移民局申请工作和居留许可.移民局登记后,将签 证签发给个人.继抵达到塞浦路斯,个人需要再获得 一个临时工作和居留许可.此证通常有效期一年.许可 证到期前提前两个月提交申请延长临时工作和居留许 可所需文件.对于行政人员,没有限制居住在塞浦路 斯的持续时间.

公司资格

公司总部设在塞浦路斯首次希望聘请第三国国民, 首先要申请成为合格雇佣第三国国民的雇主(程序一). 按照惯例,这个程序可以并行进行,提交申请个人工 作和居住证.如果非塞居民是公司股东有权聘请第三 国国民或专业的工作人员.

访问塞浦路斯

第三国国民可以申请访客短期签证(即单次入境或多 次入境签证)进入塞浦路斯.申请者通常获得旅游签 证或短期商务旅行签证.多次入境签证规定有权多次 访问塞浦路斯.但在半年内单次入境或多次入境访问 的累计总时间不应超过三个月,从入境第一日起计 算.要获得多次入境签证,个人可以首先申请一次入 境签证,然后再正式向其设在原籍国塞浦路斯大使馆 申请签证.

个人投资获得永久许可证

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.

有资格获得永久居留证,要求个人提供满足标准所需 的文件,包括以下内容:

  • 申请人在塞浦路斯不打算工作或从事任何形式的 业务,并他们的申请表中声明这句话.申请人应 每两年至少到访塞浦路斯一次.
  • 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.每增加一名家属,必要最低收入需 增加 5,000欧元(如适用).
  • 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 (加增值税).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.
  • 申请书中必须附有所有上述资金已从国外汇到塞 浦路斯塞浦路斯的文档.
  • 如果申请人居住在国外,申请书中必须附有原居 住国当局签发的无犯罪记录证明,在一般情况 下,个人不得对塞浦路斯的公共秩序或安全构成 威胁.

自提交所要求的文件之日起,签发永久居住许可大约 需要3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.

经豁免/ 归化获得塞浦路斯国籍

如果满足下列任一条件,非塞浦路斯公民均有资格取 得塞浦路斯国籍:

  1. 投资政府债券
    投资至少500万欧元购买塞浦路斯共和国国家债券.
  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 地开发项目(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 0315日实施的措施影响,在塞浦 路斯希腊银行存款受损的申请人
    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:

    1. 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.
    2. 参与特殊集体投资项目的投资者须至少投入200 万欧元,且项目总投资额至少为1250万欧元. 该(II)条款有效期到2014年06月01.

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.
  • 其他个人文件,如,申请人及其家属的有效护 照、无犯罪记录证明、出生证、结婚证、个人 履历等.

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/归化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/归化获 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.

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