A company which is not tax resident in Cyprus, will not be deemed as establishing tax residency in Cyprus by the mere reason of the presence/stay in its territory of staff, directors, representatives or employees under a contract of service, when the duration of their stay in the Republic is Covid-19 pandemic related.
In addition, the Directive clarifies that the tax residency status of a Company will not be affected by reason of a director not being able to travel to Cyprus and attend a meeting of the Board of Directors, when the reasons are related to the Covid-19 pandemic. The real circumstances of each case should be considered prior to reaching a final decision.
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