Insights
Publications
Explore our latest publications and legal insights. Sharing knowledge on key legal and industry developments.
Elias Neocleous & Co LLC contributes once again to The Legal 500: Tax Comparative Guide (10th Edition)
Elias Neocleous & Co LLC is is pleased to announce its continued contribution to The Legal 500: Tax Comparative Guide (10th edition) through the publication of the updated Cyprus Chapter. Authored by Counsel Elena Christodoulou, Associate Alexis Christodoulou, and Legal Consultant Fabian Cabeza, the chapter provides an in-depth analysis of the Cyprus tax framework, covering […]
Joint Custody Like A Great River
Joint custody and alternating residence are modern approaches to parental responsibility, ensuring both parents remain actively involved in a child’s upbringing, education, and emotional development after separation. In Cyprus, where sole custody often awarded to mothers has traditionally prevailed, proposed reforms aim to make joint custody the default, emphasizing the child’s best interests and requiring […]
The New Civil Procedure Rules in Cyprus: Into a Brighter Litigation Landscape
Two years after their introduction on 1 September 2023, Cyprus’s new Civil Procedure Rules (CPRs) have reshaped the country’s litigation landscape by aligning closely with the English model and promoting fairness, efficiency, and proportionality in court proceedings. Their primary purpose is to ensure equal treatment of parties, effective case management, and cost efficiency through active […]
Policing a freezing order: why, when and when not
Freezing orders play a vital role in preventing defendants from dissipating assets to frustrate enforcement of future judgments. Nevertheless, their effectiveness often depends on ancillary disclosure orders, which give claimants the ability to trace and monitor assets and ensure compliance. Such ancillary orders, act as a powerful deterrent against concealment or dissipation of assets, particularly […]
Women Leaders: The Power and Influence in Society
In the October issue of Forbes magazine, spotlighting Women Leaders: The Power and Influence in Society, Kyriaki Stinga and Marina Joud share insights on leadership, resilience, and gender balance in the legal profession. Both emphasize that success stems from integrity, discipline, empathy, and teamwork, while acknowledging the ongoing challenges women face in traditionally male-dominated environments. […]
LIST OF COUNTRIES WHOSE CERTIFICATES OF COMPETENCY ARE PRESENTLY ACCEPTED
The Cyprus Deputy Ministry of Shipping has issued on 27 August 2025 new Circular 22/2025 in relation to the International Convention on Standards of Training, Certification and Watchkeeping for Seafarers, STCW 78, as amended and in particular with respect to the Issuance of Seafarer’s Endorsements Attesting the Recognition of Non-Cyprus Certificates. In this respect, the […]
UBO Register Alert – Confirmation of Data and Updated Compliance Deadlines
The Department of the Registrar of Companies and Intellectual Property (DRCIP) has issued a notification requiring all Cyprus-registered companies, SEs, and cooperatives to confirm their Beneficial Owner (UBO) and senior management data in the Beneficial Owners Register (BOR) between 1 October and 31 December 2025. This annual confirmation aligns with Cyprus’ AML obligations under EU […]
An evolving investment landscape: the incoming Foreign Direct Investments screening framework of the EU applied in Cyprus
Cyprus is set to adopt the EU’s new Foreign Direct Investment (FDI) screening framework through the relevant Bill proposed on the 10th July 2025 to the Parliament, in an attempt to balance openness to foreign investments with national security and public order. Our new article overviews how the Bill aims to target foreign investors from […]
Next-Generation Justice: The Innovation of Artificial Intelligence in China and the Prospect for Cyprus
Next-generation justice through artificial intelligence is already a reality in China, where the world’s first fully digital Internet Court in Hangzhou showcases how AI and blockchain can revolutionize legal systems by delivering faster, more transparent, and reliable dispute resolution. This model proves that true innovation in justice requires not just technology, but also strategic vision, […]
Cyprus Tax Reform: Proposed Legislative Amendments to Strengthen Enforcement
The Cyprus government has proposed a series of legislative amendments aimed at strengthening tax enforcement, as part of a broader tax reform currently under public consultation. The proposed amendments are intended to become effective as of January 2026, subject to final approval and vetting by the House of Representatives. Among the key proposals are: expanded […]
Injunctive relief and the Audi Alteram Partem principle
The principle of audi alteram partem—the right to be heard—is a cornerstone of natural justice, ensuring fair treatment even for third parties affected by court orders. Under Cyprus’s old Civil Procedure Rules, third parties faced limitations when challenging ex parte injunctions unless formally joined in the case, a stance that led to legal confusion and […]
Strengthening Tax Defences: Cyprus Introduces WHT on Outbound Payments to High-Risk Jurisdictions
Cyprus has strengthened its defensive tax regime on outbound payments to high-risk jurisdictions as part of its ongoing alignment with international tax standards and efforts to combat base erosion and profit shifting (BEPS). Phase I, in place since 2022, introduced withholding taxes (WHT) of up to 17% on dividends, interest, and royalties paid to associated […]
