26
Jun
-
Dates Pending
26
Jun
2025

Taxation of Immovable Property under Cyprus Tax Law

FROM
130
3,5 Verified Points
Duration:
4
HOURS
Language:
English
Christos Theophilou
Apply now
description

COURSE DESCRIPTION

This specialised course provides a clear, practice-oriented overview of how income and gains from immovable property are taxed under Cyprus law, tax treaties, and EU rules. It covers the treatment of capital gains from real estate and shares in property-rich companies, rental income taxation for both individuals and legal persons, and the effect of recent legislative changes introducing withholding tax on outbound payments.

Participants will explore the allocation of taxing rights under tax treaties, especially Articles 6 and 13 of the OECD and UN Models, and understand how anti-abuse measures—such as GAAR, LOB clauses, and substance requirements impact non-resident property owners. The course is ideal for professionals dealing with real estate transactions, structuring, and cross-border property holdings involving Cyprus.

Why Sign Up for This Course?

Cyprus continues to attract foreign investment in real estate but the tax implications are more complex than ever. Withholding tax, capital gains tax, and treaty interpretation issues can expose clients to unnecessary costs or disputes if not properly managed.

This course helps you:

  • Understand how Cyprus taxes immovable property and what recent changes mean for clients.
  • Navigate capital gains rules on shares in property-rich companies.
  • Apply treaty provisions on property income and cross-border gains.
  • Anticipate risks from anti-abuse clauses, substance failures, and LOB/treaty denial rules.

Whether you are advising on acquisitions, holding structures, or disposals, this course gives you the clarity and technical confidence to do it right.

The total duration of the course is 3,5 hours.

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INSIDE THE COURSE

details

course details

Methodology

  • Live sessions - online via Zoom
  • Interactive lecture with PowerPoint presentation
  • Case study and analysis and group discussion
  • Practical exercises to apply legal concepts in real-world scenarios
  • Q&A sessions for in-depth understanding

Funding

Funding is not available for this course

Admission Requirements

There are no pre-requisites to participate in this course.

Who is this aimed at

Suitable for:

Real estate and tax lawyers

Accountants and tax advisors

Property investment managers

Corporate service providers

Developers and property funds with Cyprus structures

In-house finance/legal teams managing real estate portfolios

Certificate Awarded

A Training Certificate will be awarded to those participants who will successfully complete the training.

Coming Soon

More details about this course will be uploaded soon.

INSTRUCTOR

MEET YOUR INSTRUCTOR

Christos Theophilou

Christos A. Theophilou is a distinguished tax expert, providing advisory services to both private and corporate clients on intricate international tax and transfer pricing issues. His expertise encompasses cross-border investments, private equity structuring, structured finance, intellectual property structuring, and international trade. Christos holds an MSc in Tax Law from Oxford University, a Bachelor’s degree in Economics, and an LLB Law. He is a Chartered Accountant in England & Wales and has obtained the Advanced Diploma in International Taxation (ADIT) from the UK Chartered Institute of Taxation. Christos is a prolific contributor to various esteemed international tax publications, including IBFD, Tax Notes International, Bloomberg Tax, International Tax Review, Edward Elgar, and IFA. Christos is a member of the Tax Policy and Strategy committee of the ICPAC. Christos also serves as a freelance lecturer for Tolley’s (LexisNexis) and IBFD, where he lectures on ADIT Paper 1: Principles of International Tax, ADIT Paper 3: Transfer Pricing, and Pillar 2. He is a frequent speaker at international tax conferences, sharing his extensive knowledge and insights with the global tax community.

MORE ABOUT INSTRUCTOR
COLLABORATORS

ADDITIONAL INSTRUCTORs

Christiana HJI Panayi
Professor in Tax Law
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Costas Savva
Partner
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Demis Ioannou
Partner
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frequently asked
questions

QUESTION 01

Do I need to be registered on the ERMIS Portal?

Yes, if you are registering for a course that is HRDA accredited, all participants (either receiving funding or not) will have to access and register as natural persons on the ERMIS Portal. If you are receiving funding and you are being registered for continuous professional/vocational training by your employer, your employer should also be registered with the ERMIS platform as a legal person. Contact us if you have any difficulty registering as a natural person or a legal person.

QUESTION 02

Will I receive a certificate at the end of the training?

Yes, you will receive a Certificate of Attendance from ELTRC or the relevant awarding body.

QUESTION 03

Do you have terms and conditions for seminar attendance?

Yes. You may find our terms and conditions here.

QUESTION 04

Will I receive the notes for the lesson and have access to recordings?

Yes, you will be given the course materials through an online platform and you will be allowed to download and keep the course materials and specimens for certain courses. Recordings will also be available in the drive for three months.

testimonials

testimonials for this course

The following testimonials are from other professionalis who have attended this course.

No testimonials available for this course at this time.

frequently asked
questions

Can I download course notes and materials?

Can I share course materials with others who are not registered for the course?

Do I have to be a lawyer to attend your seminars?

Do I need to be registered on the ERMIS Portal?

Do you offer any discounts?

How can I access course materials and resources?

How can I ensure I have access to course materials during and after the course?

I am a trainee lawyer - am I funded?

What are Personal Learning Accounts (PLAs)?

Do you have terms and conditions for seminar attendance?

Can I review course recordings after the session?

ENROLL NOW

options for all professionals

HRDA

26
Jun
-
Dates Pending
26
Jun
2025

Taxation of Immovable Property under Cyprus Tax Law

3,5 Verified Points
Duration:
4
HOURS
Language:
English
Christos Theophilou
apply NOW
Thank you! Your submission has been received!
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INDIVIDUAL

26
Jun
Dates Pending
-
26
Jun
2025
130
+VAT

Taxation of Immovable Property under Cyprus Tax Law

3,5 Verified Points
Duration:
4
HOURS
Language:
English
Christos Theophilou
APPLY NOW
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.

TEAMS

26
Jun
-
26
Jun
Dates Pending
2025
CUSTOM

Taxation of Immovable Property under Cyprus Tax Law

3,5 Verified Points
Duration:
4
HOURS
Language:
English
Christos Theophilou
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