THE COMPANIES (FEES AND DUTIES) REGULATIONS

OF 2006 ACCORDING TO ARTICLE 387 (1) (d)

Subject for which fees are payable Amount of fee Amount of fee
CY£ €
1. Registration of a limited liability company by shares or guarantee, £60 plus 0.6% €102,52 plus 0.6%
with share capital ............................................................................ subscription tax on subscription tax on
nominal capital. nominal capital.

2. Registration of a company without share capital ............................ 100 170,86

3. Registration of an increase in the company’s share capital ............ Subscription tax Subscription tax
equal to the equal to the
difference between difference between
the subscription tax the subscription tax
on the already on the already
registered nominal registered nominal
capital of the capital of the
company and the company and the
subscription tax on subscription tax on
its increased its increased
capital. capital.

4. Filing with the Registrar of the following document:

(a) (i) Annual Report ................................................................ 10 17,09

(ii) Annual Report which is overdue .................................... 20 34,17

(b) Notification of appointment of a receiver or manager ........... 10 17,09

(c) Report of allotment of shares where the value of the shares

allotted is payable in cash or otherwise ................................ 10 17,09

(d) Declaration of solvency before a procedure of voluntary

liquidation begins ................................................................... 100 170,86

(e) Amendment of Memorandum ................................................ 40 68,34

(f) Amendment of Articles of Association .................................. 20 34,17

(g) Change of the name of company ............................................ 20 34,17

(h) Reduction of capital ............................................................... 40 68,34

(i) Statutory Declaration ............................................................. 20 34,17

(j) Any document required by the Law or for which there is

authorization to be delivered, submitted, sent or transmitted
to the Registrar (for which there is no other provision in the
present Regulations) .............................................................. 10 17,09

(k) Registration of an oversea company which has established a

place of business in Cyprus .................................................... 150 256,29
 Amount of fee Amount of fee
Subject for which fees are payable CY£ €

(l) Annual accounts of an oversea company ............................... 20 34,17

(m) Report of amendment in the statute or the regulations or

other instrument constituting or defining the constitution of
the company ........................................................................... 20 34,17

(n) Invitation to the public to subscribe for shares or statement

in lieu of prospectus ............................................................... 1.000 1.708,60

(o) The report provided according to paragraph (2) of Article

124 of the Law ....................................................................... 100 170,86

(p) Filing of a translation of any memorandum / articles of

association in any foreign language ....................................... 80 136,69

5. Services provided by the Registrar:

(a) Restoration of the name of a company on the register

according to article 327 of the Law ........................................ 80 136,69

(b) Issue of a true copy of a certificate of incorporation or any

other true copy or extract of any document (irrespective of
pages) (with the exception of the memorandum / articles of
association) ............................................................................. 10 17,09

(c) Issue of a true copy of the memorandum / articles of

association (irrespective of pages) when :

(i) this is filed with the Registrar ....................................... 20 34,17

(ii) this is not filed with the Registrar ................................. 25 42,72

(d) Inspection of any document ................................................... 5 8,54

(e) Application for approval of a name or objection for rejection

of a name ................................................................................ 5 8,54

6. Licence by the Minister of Commerce, Industry and Tourism

exempting the company to be incorporated or already
incorporated from the obligation to add to its name the word
«λίµιτεδ» or «limited» or «λτδ» or «ltd» or «public company
limited» or «public company ltd» or «public co limited» or
«public co ltd» or «plc» or «public limited» or «public ltd» .......... 50 85,43

7. (a) Notification of a registered mortgage on immovable

property in the Republic of Cyprus irrespective of the sum
of money ................................................................................ 10 17,09
 Amount of fee Amount of fee
Subject for which fees are payable CY£ €

(b) Registration of a charge apart from a mortgage on

immovable property within the Republic of Cyprus:

• On the form of notification of the charge ......................... 20 34,17

• On the charge document securing maximum amount:
(i) For a sum of money up to CY£10.000, €17.086,01 50 85,43
(ii) For a sum exceeding CY£10.000, €17.086,01 but
not over CY£20.000, €34.172,03 ............................. 100 170,86
(iii) For a sum of money exceeding CY£20.000,
€34.172,03 but not over CY£50.000, €85.430,07 ... 170 290,46
(iv) For a sum of money exceeding CY£50.000,
€85.430,07 but not over CY£100.000, €170.860,14 250 427,15
(v) For a sum over CY£100.000, €170.860,14 or
where no amount is mentioned ................................. 300 512,58

8. (a) For the provision of any service outside the ordinary

procedure of precedence (with the exception of the
registration of a company), an additional .............................. 10 17,09

In the case of non certified copies, the service outside the

ordinary procedure of precedence does not apply.

(b) For the registration of a company outside the ordinary

procedure of precedence an additional . ................................. 50 85,43

9. (a) For each submission of an application to register a foreign

company as being continued in the Republic ............................... 60 102,52

(b) For each submission of an application to register a Cypriot

Company as being continued outside the Republic ...................... 50 85,43

(c) For the submission of an affidavit by a commissioned

representative of the foreign company ........................................ 5 8,54

(d) For the submission of a statement of solvency of a Cypriot

Company .................................................................................. 5 8,54
 FEES UNDER THE PARTNERSHIP
AND BUSINESS NAMES REGULATIONS

Subject for which fees are payable Amount of fee Amount of fee
CY£ €

1. Application for registration of a general or a limited partnership ...... 60 102,52

2. Application for registration of a business name ................................. 40 68,34

3. Application for renewal of registration of a general or limited

partnership if initially a fixed period was agreed:
For each year of renewal or part of it ................................................. 10 17,09

4. For the change of partners/associates:

For each partner ................................................................................. 20 34,17

5. (a) Any other change in the listed data regarding a general or

limited partnership .................................................................... 20 34,17

(b) Report of changes in the listed data regarding a business name 20 34,17

6. For each certified copy of the certificate of registration .................... 10 17,09

7. For each certified copy of the form O.E.I. or E.E.I. ........................... 10 17,09

8. For each certified copy or extract of any other document listed

according to the Partnership and Business Names Law irrespective
of pages .............................................................................................. 10 17,09

9. For inspection of any listed document ............................................... 5 8,54

10. Application for approval of a name:

(a) For each name ........................................................................... 5 8,54
(b) For re-examination of a name or objection for refusal of a
name .......................................................................................... 5 8,54

11. (a) For the provision of any service outside the ordinary
procedure of precedence (except the registration of a general
and limited partnership or business name), an additional ......... 10 17,09

(b) For the registration of a limited or general partnership or

business name outside the ordinary procedure of precedence,
an additional .............................................................................. 20 34,17

In case of notification on the same form of more than one changes where a different fee is provided for each
notification, the said form will be subject to a single fee, which will be the fee corresponding to the change for
which the highest fee is required.