Home / CY AIFM Law of 2013 / PART ΧΙ – PROVISIONS REGARDING TAXES AND CONTRIBUTIONS / Section 84 - Taxes and contributions.

Taxes and contributions.

84.-(1) Internally managed AIFs, in accordance with paragraph (b) of subsection (1) of section 5, authorised in accordance with section 8 of this Law and natural and legal persons that acquire units of those AIFs, are subject to the taxation provisions of the Income Tax Law and the Special Contribution for the Defence of the Republic Law. (i)

(2) The establishment of the AIFs referred to in subsection (1), the subscription, redemption, repurchase and the transfer of their units are exempted from the Stamp Duty Law. (ii)

(i) 118(Ι) of 2002, 230(Ι) of 2002, 162(Ι) of 2003, 195(Ι) of 2004, 92(Ι) of 2005, 113(Ι) of 2006, 80(Ι) of 2007, 138(Ι) of 2007, 32(Ι) of 2009, 45(Ι) of 2009, 74(Ι) of 2009, 110(Ι) of 2009, 41(Ι) of 2010, 133(Ι) of 2010, 116(Ι) of 2011, 197(Ι) of 2011, 102(Ι) of 2012, 188(Ι) of 2012, 19(Ι) of 2013, 26(Ι) of 2013, 27(Ι) of 2013.

117(Ι) of 2002, 223(Ι) of 2002, 188(Ι) of 2003, 178(Ι) of 2007, 23(Ι) of 2009, 44(Ι) of 2009, 75(Ι) of 2009, 111(Ι) of 2009, 40(Ι) of 2010, 132(Ι) of 2010, 114(Ι) of 2011, 190(Ι) of 2011, 72(Ι) of 2013, 29(Ι) of 2013.

(ii) 19 of 1963, 21 of 1967, 36 of 1968, 17 of 1969, 26 of 1971, 38 of 1972, 79 of 1977, 29 of 1980, 8 of 1984, 160 of 1991, 60(Ι) of 1992, 68(Ι) of 1994, 1(Ι) of 1995, 9(Ι) of 1998, 121(Ι) of 2002, 222(Ι) of 2002, 179(Ι) of 2004, 209(Ι) of 2004, 130(Ι) of 2007, 152(Ι) of 2007, 173(Ι) of 2012.