申请塞浦路斯税务居民身份需要居住多久？

答：在塞浦路斯连续居住满60天即可成为塞浦路斯税务居民(之前是183天)，塞浦路斯免征海外税。具体法律条文如下：

An individual is tax resident in Cyprus if (s)he spends in Cyprus more than 183 days in any one calendar year. With effect as from 1 January 2017, an individual may also be considered tax resident in Cyprus if (s)he satisfies the “60 day rule”. The “60 day rule” applies to individuals who in the relevant tax year:

1. do not reside in any other single state for a period exceeding 183 days in aggregate, and 

2. are not tax resident in any other state, and

3. reside in Cyprus for at least 60 days, and

4. have other defined Cyprus ties. 

To satisfy this condition the individual must carry out any business in Cyprus and/or be employed in Cyprus and/or hold an office (director) of a company tax resident in Cyprus at any time in the tax year, provided that such is not terminated during the tax year. Further the individual must maintain in the tax year a permanent residential property in Cyprus which is either owned or rented by him/her.

如果在塞浦路斯的任何一个日历年内在塞浦路斯花费超过183天，则个人为塞浦路斯税务居民。 从2017年1月1日起，如果符合“60天规则”，个人也可以被视为塞浦路斯税务居民。 “60天规则”适用于相关纳税年度的个人：

1.不在任何其他单一国家居住的时间超过183天，并且

2.在任何其他州没有税收居民，并且

3.在塞浦路斯居住至少60天，并且

4.有其他定义的塞浦路斯关系。

为了满足这种条件，个人必须在塞浦路斯进行任何业务和/或在塞浦路斯受雇和/或在税务年度的任何时候担任驻塞浦路斯公司税务办公室（主任），前提是这些未被终止在纳税年度。 此外，个人必须在纳税年度保留塞浦路斯永久性住宅物业，该物业由其拥有或租用。

塞浦路斯护照移民咨询热线020-29051986,18680557904，https://www.lopss.com/cypruspassport/