Obtaining a Cypriot tax residency certificate retroactively (for 2021)

Cyprus

The REVERA Private Clients team carried out a project to obtain a Cypriot tax residency certificate for the retrospective period (2021).

The need for the certificate arose because the client restored tax residency in their country of citizenship after 2021, and in 2025, it became necessary to confirm the absence of tax residency in Cyprus in 2021.

This was critical, as in 2021 the client received significant income from the sale of a company share, and the allocation of tax liabilities between jurisdictions directly depended on the availability of the Cypriot certificate.

REVERA lawyers conducted a legal analysis of the conditions and procedures for issuing tax residency certificates in Cyprus for previous periods, prepared the necessary documentation, and engaged with the Cypriot tax authorities to justify issuing the document in 2025 with a date confirming residency for 2021.

As a result, the client received official confirmation of Cypriot tax residency for 2021, which allowed them to avoid double taxation and confirm tax transparency to the authorities of their current country of tax residency.