firmengründung zypern - doppelbesteuerungsabkommen

Firmengründung Zypern: Doppelbesteuerungsabkommen (DBAs)

Auf dieser Seite erhalten Sie eine Übersicht über die Doppelbesteuerungsabkommen, die Zypern mit anderen Staaten unterhält. Ein Doppelbesteuerungsabkommen (DBA) hat eine Abschirmwirkung gegen die doppelte Besteuerung und/oder hohe Quellensteuer bei abfliessenden Dividenden, ergänzend definiert sich das Vorliegen einer steuerlichen Betriebsstätte über 5 DBA und nicht auf der Grundlage des nationalen Rechts, in Deutschland also z.B. nicht auf der Grundlage §§12/13 AO.

The Double Tax Agreements concluded and their respective date of enforcent between Cyprus and other countries can be found on the official website of the Ministry of Finance. The text of each Agreement is available below.

Other than the Double Tax Agreements which are presently in force, the conlcusion of various other Agreements is pending. These Agreements are currently under negotiation. More over, certain Agreements have already been concluded appear below, however they are pending enforcement.

The Double Tax Agreement in force between Cyprus and Norway, is that concluded between Norway and the United Kingdom, and is only available in the english language. Additionally the Agreement concluded between Cyprus and France is only available in the english language. The remaining Double Tax Agreements are available in both, the greek and the english language.

Additionally this web page contains the Agreements in the form of exchange of letters, for the taxation of savings income that were signed on 25 May 2004 by the Republic of Cyprus and Guernsey, the Isle of Man, Jersey, the Netherlands Antilles, Aruba, Angualla, the British Virgin islands, the Cayman Islands, the United Kingdom Overseas Teritory of Montserrat and the Turks and Caicos Islands.

Εxchange of letters for the taxation of savings income between the Republic of Cyprus and Guernsey, Isle of Man, Jersey, Netherlands Antilles, Aruba, Angualla, The British Virgin islands, Cayman Islands, The United Kingdom Overseas Teritory of Montserrat and Turks and Caicos Islands. (File size 3287,45Kb)

Austria (File size 969,53Kb)

Belarus (File size 910,78Kb)

Belgium (File size 1026,87Kb)

Bulgaria (File size 2395,56Kb)

Canada (File size 2516,26Kb)

Chech Republic (File size 1520,69Kb)

China (File size 1250,45Kb)

Denmark (File size 2397.65Kb)

Egypt (File size 1156,98Kb)

France (File size 11576,95Kb)

Germany (File size 1942,71Kb)

Hungary (File size 2788.63Kb)

India (File size 1291Kb)

Ireland (File size 1528,88Kb)

Italy (File size 1918,51Kb)

Kuwait (File size 7953,76Kb)

Lebanon (File size 1734,94Kb)

Malta (File size 1203,91Kb)

Mauritius (File size 1093,36Kb)

Moldova (File size 1884.3Kb)

Norway (File size 1236,49Kb)

Poland (File size 1201Kb)

Qatar (File size 2128.77Kb)

Romania (File size 1837,41Kb)

Russia (File size 23267,85Kb)

San Marino (File size 1262.2Kb)

Seychelles (File size 428,41Kb)

Singapore (File size 875Kb)

Slovakia (File size 1520,69Kb)

South Africa (File size 999,35Kb)

Sweden (File size 1607,04Kb)

Swiss Confederation - Agreement and Memorandum of Understanding between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments, (File size 283.53Kb)

Syria (File size 1005,09Kb)

Thailand (File size 1050.33Kb)

Union of Soviet Socialist Republics (File size 4858,02Kb)

United Kingdom of Great Britain and Northern Ireland (File size 2116,68Kb)

United States of America (File size 8127,95Kb)

Yugoslavia (File size 1567,78Kb)