Our Services :
Taxation
Stamp duty
The Stamp Duty Law requires the following fees in
respect of:
|
Nature of document |
Fees
€ |
|
Receipts for sums
from €3,42 - €34,17 |
3,42 cents |
|
Receipts for sums
over €34,18 |
6,84 cents |
|
Cheques |
5,13 cents |
|
Bill of exchange
payable within 3 days or at sight |
85,43 cents |
|
Certified copies
of documents and contracts |
€1,71 |
|
Letters of credit |
€1,71 |
| Specific
power of attorney |
€1,71 |
| General
power of attorney |
€3,42 |
| Letters
of guarantee |
€3.42 |
| Bill
of lading |
€3,42 |
| Charter
party |
€17,09 |
| Customs
declaration documents |
€17,09 - €34,18 |
| Contracts
without fixed sum |
€34,18 |
| Contracts
up to £170.860 |
€1,5 per thousand |
| Contracts
over £170.860 |
€2 per thousand |
|
Notes |
|
Transactions relating to any property situated outside the
Republic of Cyprus or to any matter or business affairs or thing
to be performed or done outside the Republic of Cyprus,
irrespective of the place where it is executed are exempt from
stamp duty. |
|
Transactions involving a reorganisation of
companies are also exempt from stamp duty |
|
