The information contained in this booklet is accurate as at the date of its publication. It is based on information available at that time and is designed to answer some of the commonly asked questions and in no case should substitute seeking professional advice.

For explanations, clarifications or professional advice please contact us to the following address:

Chartered Certified Accountants 17 Demosthenis Severis Avenue Central court, 3rd floor
1080 Lefkosia
PO Box 28978
2084 Nicosia

Tel: +357 22 865000
Fax: +357 22 865001

E-mail address:

Directors: Andreas I. Efthyvoulou FCCA ( Kyriacos M. Koutsoftas FCCA (

January 2018 Nicosia, Cyprus

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