On 14 July 2017, the House of Representatives approved an amendment to the Income Tax Law that extends the definition of “Cyprus tax resident individual”. The amendment applies retroactively as from 1 January 2017. According to the legislation, an individual who spends more than 183 days in Cyprus is considered Cyprus tax resident. With the amendment to the legislation and the introduction of a new “60-day” rule, an individual who: does not satisfy the above condition may sti