- Introduction
In Cyprus, the majority of the cases that are related to family matters, such as divorce, property relations, custody of a child and maintenance are resolved by Family Courts. Under certain circumstances the family matters are resolved by the President of the District Court or the Family Courts of the Religious Groups.
- Jurisdiction
Family Courts in Cyprus have jurisdiction to resolve the following matters:
- The dissolution of any religious marriage, in Cyprus or abroad, that was conducted under the rules of the Greek Orthodox Church;
- The dissolution of any religious marriage, in Cyprus or abroad, of any other faith (except from those marriages that are resolved by the Family Courts of the Religious Groups);
- The dissolution of any civil marriage, in Cyprus or abroad;
- Family matters in judicial proceedings initiated by the treaties to which Cyprus is a signatory country;
- Any family or matrimonial dispute between spouses and their children such as matters of parental care, adoption, maintenance, acknowledgment of paternity and property.
An important requirement for the family Courts to have jurisdiction is that one of the parties or both parties are resident in Cyprus for a continuous period of three months or more. However, the dispute involves property relation, then there is no need for any of the parties to be residents in Cyprus.
A decision issued by a Court of another country can be enforced in Cyprus provided that Cyprus has an agreement with that particular country for mutual recognition and enforcements of judicial decisions with the country issuing the decision. If the country issuing the decisions is an EU Member States, then the enforcement will be effected by using the EU Regulations.
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Cyprus’ Tax Department has issued on the 30th of June 2017 an expository Circular in relation to the update Tax Treatment of intra-group back-to-back financing arrangements, with effect as from the 1st of July 2017. The Circular applies to all existing and future transactions. Tax rulings issued before the 1st of July 2017 will no longer be valid for tax periods as from the 1st of July 2017. The Circular is applicable to Companies that carry out group financing transactions and are Cypriot tax resident companies or are non-Cypriot tax resident companies and have a permanent establishment in Cyprus and the financing activities are attributable to the permanent establishment. ‘Intra-group financing transaction’ refers to any activity of granting of loans or cash advances remunerated by interest (or which should be remunerated by interest) to related companies, financed by financial means and instruments (debentures, private loans, cash advances, bank loans). Two [...]
General Principles of Family Law in Cyprus
Introduction In Cyprus, the majority of the cases that are related to family matters, such as divorce, property relations, custody of a child and maintenance are resolved by Family Courts. Under certain circumstances the family matters are resolved by the President of the District Court or the Family Courts of the Religious Groups. Jurisdiction Family Courts in Cyprus have jurisdiction to resolve the following matters: The dissolution of any religious marriage, in Cyprus or abroad, that was conducted under the rules of the Greek Orthodox Church; The dissolution of any religious marriage, in Cyprus or abroad, of any other faith (except from those marriages that are resolved by the Family Courts of the Religious Groups); The dissolution of any civil marriage, in Cyprus or abroad; Family matters in judicial proceedings initiated by the treaties to which Cyprus is a signatory country; Any family or matrimonial dispute between spouses and [...]
KPK LEGAL FOUNDATION
We are proud to announce the establishment of the “KPK LEGAL FOUNDATION”, a charitable foundation set up by our firm to formalise our covert philanthropic work over the past 3 years of purchasing and distributing food, clothing and other necessities to those in need. Contribution to society is one of the core values of our firm and its members and the establishment of our foundation constitutes a promise to continue our charitable work and to intensify our efforts to provide relief and support to deprived and disadvantaged members of society in any way that we can. More on the activities of our foundation, events and ways to get involved will be published through our website. LATEST UPDATES