Two paths, no guarantee
Spending more than 183 days in Cyprus in a calendar year can make you tax resident under the general rules, with no further extra conditions. There is also the 60-day rule. It applies only if several conditions are met cumulatively in the same tax year.
What the 60-day rule typically requires
On the usual reading of Cyprus income-tax law, the same calendar year must combine: at least 60 days in Cyprus; no stay of more than 183 days in any other single state; an economic tie in Cyprus (business, employment, or office as director of a Cyprus tax-resident company that is not terminated during the year); and a permanent home in Cyprus that you own or rent.
From 1 January 2026, current specialist commentary is that the former fifth condition (not being tax resident in any other state) no longer applies. Possible dual residence is then allocated under the relevant double tax treaty; it does not vanish by itself. The statutory wording and the evidence in the individual case remain decisive.
What the rule does not do
It does not turn a tourist into a tax resident. It does not automatically end residence in the departure state. Germany, Austria or Switzerland apply their own exit and residence rules. Planning “60 days in Cyprus” without home, activity and the other state is planning around the risk.
Company and individual are two layers
Residence of the Ltd (management and control) and residence of the shareholder are separate. A substance-rich Ltd in Larnaca does not by itself change your personal status. Relocation, non-dom and incorporation are three conversations that belong together but are not the same.
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This article is general information and does not replace legal, tax or investment advice in any individual case.