Cyprus published the Income Tax (Amendment) Law of 2023 in the Official Gazette on 30 June 2023, which amends the conditions for the exemption incentives for non-resident individuals that become employees in Cyprus. The incentives include 50% and 20% tax exemptions for qualifying non-residents, which were amended (replaced) in 2022 (previous coverage). The amendments made by the Income Tax (Amendment) Law of 2023 concern the conditions for the 50% tax exemption, including that a qualifying individual has not been a resident of Cyprus for a period of at least 15 years immediately preceding the start of employment in Cyprus, which...