Statutory obligations

Annual general meetings

A company must hold its first annual general meeting (AGM) within 18 months of the date of incorporation. Thereafter, an AGM must be held each year and the time between them must not exceed 15 months.

Annual returns

Within 42 days of the AGM, the company must complete and file a copy of the annual return with the Registrar of Companies. According to Companies Law, the annual return must include a certified copy of the audited financial statements.

Company annual levy

Every company must pay an annual levy of €350. The levy is payable by 30 June annually, failure to effect timely payment will result in financial penalties.

Recording of minutes

The minutes of proceedings during any general meeting of a company shall be kept at the registered office of the company and shall be open to the inspection of any member.

Filing of changes with the Registrar of Companies

Companies are obliged to inform the Registrar of Companies of any changes to their corporate structure.

Find out details about Cyprus Tax by downloading our annual publication Tax Facts 2015.

Important note: This article has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice from a qualified accountant.

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