Cyprus: Corporate/Commercial Law

On 18 March 2026, the Cyprus Tax Department announced the 10-year government bond yield rates for a number of countries as at 31 December 2025.

A digital acquisition can face serious competition concerns even where the buyer and target are not close rivals. The General Court's September 2026 ruling in Booking Holdings v Commission demonstrates how a target may give an already powerful platform another way to reach customers and make it harder for competitors to challenge its position. This analysis examines the practical implications for deal teams evaluating cross-border transactions.

A Cyprus share sale changes who owns the company; it does not give the company a clean slate. The contracts, employees, licences, assets and liabilities stay with the same legal entity. So do its tax exposures, defective records, disputes and compliance failures. The buyer acquires the shares and, through them, the economic consequences of the company’s past.

A digital acquisition can face serious competition concerns even where the buyer and target are not close rivals. The General Court's September 2026 ruling in Booking Holdings v Commission demonstrates how a target may give an already powerful platform another way to reach customers and make it harder for competitors to challenge its position. This analysis examines the practical implications for deal teams evaluating cross-border transactions.

ESMA's revised weekly commodity derivatives reporting arrangements went live on 3 September 2026, introducing updated technical requirements, validation rules and XML schema version 2.0. Businesses trading energy or other commodity derivatives must understand their specific reporting role, verify that correct information reaches the appropriate reporting party, and ensure their systems properly handle the new technical framework. Cyprus investment firms, energy traders and groups using commodity derivatives

Choosing an iGaming licence based solely on speed or cost can create structural problems that limit business growth. Understanding how licensing decisions affect company structure, payment processing, banking relationships, and investor readiness is essential before submitting an application.

Cyprus has established a new public law entity to address financing gaps for SMEs and startups through direct loans, guarantees, co-financing arrangements, and equity investments. The organization aims to mobilize private sector financing by addressing market failures rather than competing with commercial banks.

On 18 March 2026, the Cyprus Tax Department announced the 10-year government bond yield rates for a number of countries as at 31 December 2025.

During 2025, the Cyprus Government undertook a comprehensive review of the country's tax framework, with reforms approved on 22 December 2025 and effective from 1 January 2026.

A client paying an annual fee for a Cyprus director may expect that fee to cover the director’s review of the company’s contracts. The provider may have quoted for the appointment alone, intending to charge separately for each transaction. Unless the terms explain this, the disagreement may only emerge when a contract is ready for signature.

Επιβεβαίωση στοιχείων Πραγματικών Δικαιούχων στο σύστημα του Μητρώου Πραγματικών Δικαιούχων για το έτος 2026

The latest edition of The Legal Industry Reviews: Cyprus is now available, bringing together perspectives on the legal and commercial developments reshaping the business landscape in Cyprus.