The Extension to the definition of "Cyprus tax resident" is for individuals that satisfy all the below conditions:
1. Does not spend more than 183 days in aggregate in any other state within the tax year.
2. Is not a tax resident of any other state within the tax year.
3. Resides in Cyprus for at least 60 days within the tax year.
4. Carries on a business in Cyprus or is employed in Cyprus or holds an office in a Cyprus tax resident company at any time during the tax year. It is noted that in case the business, employment or holding of an office under this condition is terminated during the tax year, the person shall not be considered a Cyprus tax resident for that particular tax year.
5. Maintains a permanent residence in Cyprus (either rented or owned).