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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Cyprus /3 Payroll and particular aspects of employee remuneration / 3.2 Employment-related securities

3.2 Employment-related securities

Cyprus

Any profit arising from the sale of securities, employment-related or otherwise, is exempt from income tax in Cyprus.

However, when employees receive securities as part of their

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1.3.1 Monthly filings

Introduction

4.5 Employer provided accommodation

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

4.4 Car allowance

2.3.3 Danish Hydrocarbon Tax

8.2 Failure to pay social security

4.4 Interest-free loans

8.2 Appeals process

6.2 Double tax relief

3.4 Special payments and one-sixth rule

3.3 Participatory bonus

8.1 Penalties for late tax filing and late payment

7.1 Per diems

2.1.3 Tax calculation

3.4 Severance pay

3.2.1 Travel meals and per diems

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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