An individual, who does not remain in any other state for one or more periods which altogether exceed 183 days in the same tax year and who is not tax resident in any other state for the same tax year, can be considered to be a tax resident of Cyprus, provided that the following conditions are cumulatively met:
(a) he/she should remain in Cyprus for at least 60 days during the tax year
(b) he/she should pursue any business in Cyprus and / or to work in Cyprus and / or to be a director in a company resident in Cyprus at any time during the tax year
(c) he/she should maintain a permanent residence in Cyprus, which can be either owned or rented by him/her
