How does the 60-day Cyprus tax residency rule work?

Taxes

To qualify under the 60-day rule in a calendar year, you must: (1) spend at least 60 days in Cyprus, (2) not spend more than 183 days in any single other country, (3) not be a tax resident elsewhere, and (4) maintain a permanent home in Cyprus plus employment, business, or directorship in a Cyprus tax-resident company.

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