The following table gives the amount or rate of duty payable on certain documents. Transactions which fall within the scope of reorganisations are exempt from stamp duty. Also, documents relating to assets situated outside Cyprus or business affairs that take place outside Cyprus are exempt from stamp duty.
* Capped at a maximum of €20.000.
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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.