Не смогу найти поиском ответ - верно ли я понимаю, что сотрудник, нанятый в 2018 году за более чем 55000/год, пользовавшийся скидкой в 20% с 2019 по 2023 (включительно), должен пересчитывать свои налоги с 01.01.2022 со скидкой на ндфл в 50%? Такой вывод сделан из п.2 в конце статьи, взятой из текста Делойта в закрепе (ниже копи-паста из упомянтого текста):
__Further, based on the amendments voted, regardless of the year of commencement of first employment in Cyprus, the provisions of article 8(23A) of the ITL apply as from 1 January 2022 and up to the completion of the period of 17 consecutive tax years, or until the abolishment of the current article, whichever is the earlier, starting from the tax year of the commencement of the first employment in Cyprus of an individual who has been continuously employed in Cyprus from the year of commencement of the first employment up to and including the tax year 2021; and for a period of at least 15 consecutive years immediately before the commencement of the first employment in Cyprus was considered as a non-Cyprus tax resident and also fulfilled any of the following criteria:
Was eligible for the 50% exemption based on article 8(23) of the ITL;
Had a first employment which commenced in Cyprus between the tax years __2016-2021__, with emoluments exceeding EUR 55,000 per annum; or
Had a first employment in Cyprus between the tax years __2016-2021, with emoluments that did not exceed EUR 55,000 per annum and within six months period from the date that the previous amendments were published in the official gazette, the individual’s remuneration exceeded EUR 55,000 per annum