TD38QB form: Cyprus domicile of choice questionnaire

Who fills it in

Only people whose domicile of origin is Cyprus but who claim a domicile of choice abroad, usually under option 1(a) of T.D.38. The form says it is not for Cyprus-origin applicants who were non-resident for at least 20 consecutive years before tax year 2015 (1995–2014).

What goes with it

Official documents proving the country where you claim to be domiciled
Copy of your foreign passport or other evidence of any other citizenship
Title, agreement or rental contract for any home you keep abroad, and for your own home in Cyprus
Evidence of bank accounts and credit cards outside Cyprus
An invoice or correspondence from your main lawyer, accountant and banker or financial adviser
A salary advice or employment contract if employed, or a tax residency certificate of the other country if self-employed
Any other documents that support your claim
Forms T.D.38 and T.D.38QA

Field by field

Applicant

On the form	What to write	Example
Name / T.I.C.	Your full name and your 9-character Cyprus tax number.	ANDREAS EXAMPLE / 00000000X

Citizenship and permanent residence

On the form	What to write	Example
In which country do you claim to be domiciled? (Please attach any official documentation that verifies the above)	The country where you have settled permanently. Attach official documents, such as a residence or citizenship document of that country.	Canada
Do you have Cyprus citizenship (i.e. Cyprus passport)? If yes, when was this acquired and how (e.g. through number of years spent in Cyprus, through parents, through marriage, through investment)?	Tick Yes or No and explain how you became Cypriot.	Yes, at birth through my parents
If you acquired a Cyprus passport, what would you say is the main reason for acquiring this?	A short honest answer, for example travel within the EU.	Travel within the EU
Do you also have citizenship in other countries? If yes, which country, when was this acquired and how? (attach a copy of passport or other evidence)	List each other nationality and attach a passport copy.	Yes, Canada, 2005, by naturalisation
If you do not have a Cyprus passport, do you have Cyprus permanent residence (i.e. stamp in your foreign passport)? If yes, when was this acquired and how (e.g. through investment scheme)?	Only if you are not a Cypriot citizen.	—
Do you travel frequently to any other country in which you maintain residence or other ties with? If yes, please elaborate (if you maintain a residence attach the title or other evidence such as agreements or rental contracts)	Countries you visit regularly because you keep a home or other ties there.	Yes, Canada: own apartment in Toronto

Residency

On the form	What to write	Example
For the last three years, in which country do you spend the majority of days in a calendar year?	Where you spent most days in each of the last three years.	Canada
If the answer above is Cyprus, what is the reason for choosing Cyprus as your main country of residence (e.g. due to work or safety/security)?	Only if you spent most days in Cyprus.	—
Do you have plans to reduce the number of days spent in Cyprus in future? If yes, please provide explanation	Tick Yes or No and explain.	No
Do you own your own house/apartment in Cyprus that you use for personal use? If yes, when was this purchased and how did you acquire it (e.g. inheritance, gift, bank loan, personal funds)? (Please attach a title or contract)	A home in Cyprus you use yourself, with how and when you got it.	No
Do you own your own house/apartment in another country that you use for personal use? If yes, which country, when was this purchased and how did you acquire it? (Please attach the title / agreement / contract)	A home abroad you use yourself. Attach the title or contract if you have not already attached it above.	Yes, Canada, 2010, bank loan

Bank accounts and other financial data

On the form	What to write	Example
Do you maintain bank accounts in Cyprus? If yes, when and where were these accounts opened?	Bank and year opened.	Yes, Example Bank Limassol, 2026
Do you maintain credit cards with Cyprus financial institutions? If yes, when and where were those credit cards acquired?	Cyprus-issued cards.	No
Do you maintain bank accounts outside of Cyprus? If yes, when and where were these accounts opened? (please attach evidence)	Foreign accounts, with evidence such as a statement.	Yes, Sample Bank Toronto, 2003
Do you maintain credit cards with financial institutions outside Cyprus? If yes, when and where were those credit cards acquired? (please attach evidence)	Foreign-issued cards, with evidence.	Yes, Sample Bank, 2004
Does your principal source of income arrive in the Cyprus bank accounts or in bank accounts overseas? In Cyprus / Overseas	Tick one.	Overseas
Do you principally use the credit cards of the Cyprus or the non-Cyprus financial institutions? Cyprus Institutions / Non-Cyprus Institutions	Tick one.	Non-Cyprus Institutions
In which country is your principal lawyer based? If applicable, please provide name and address of lawyer (Please attach an invoice or other relevant correspondence)	Country, and name and address if you have one.	Canada, SAMPLE LAW LLP, Toronto
In which country is your principal accountant based? If applicable, please provide name and address of principal accountant (Please attach an invoice or other relevant correspondence)	Same for your accountant.	Canada
In which country is your principal banker or financial advisor based? If applicable, please provide name and address (Please attach an invoice or other relevant correspondence)	Same for your banker or adviser.	Canada

Business interests

On the form	What to write	Example
Are you employed by a company, other than directorships? If yes, where is your employer based and in which country do you principally carry out your employee duties from? (Please attach a salary advice or an employment contract)	Employer's country and where you actually work.	Yes, Canada; work in Canada
Are you self-employed? If yes, in which country do you principally carry out your business from? (Please attach a tax residency certificate of the other country)	Where you run your business, with that country's tax residency certificate.	No
Please provide short details of your business activities	One or two sentences.	IT consultancy for Canadian clients
Do you hold the position of Director in Cyprus companies? If yes, in how many companies and for how long?	Number of Cyprus directorships and years.	No
Do you hold the position of Director in non-Cyprus companies? If yes, in how many companies and for how long?	Number of foreign directorships and years.	Yes, 1 company, since 2015
Do you have business interests in Cyprus (e.g. investment through companies in Cyprus property or in Cyprus domestic supplies of goods or service)? If yes, please provide short details	Business investments in Cyprus.	No
Do you have business interests outside of Cyprus (e.g. investment through companies in non-Cyprus property or in foreign international businesses)? If yes, please provide short details	Business investments abroad.	Yes, shares in a Canadian company
Have you sold any immovable property in the past? If yes, where was the property located, how long you had owned it, the year it was sold, and what you did with the income (e.g. reinvested, or repaid debts etc.)	Past property sales anywhere.	No

Family

On the form	What to write	Example
Are you married? If yes, in which country did the marriage take place and in which country does your spouse principally live now?	Country of the marriage and where your spouse lives.	Yes, Canada; spouse lives in Canada
Do you have children? If yes: Name of child / Age of child / Name of schools, universities, employer or if he/she lives with you / Dates From–To / Country	One row per child, with where they study, work or live.	ANNA EXAMPLE / 12 / Sample School / 2020– / Canada
If your children go to school in Cyprus, or live with you in Cyprus, what is the plan for the family following graduation from school?	Only if your children are in Cyprus.	—
If you have family (parents, children, etc.) living outside of Cyprus, how often do you visit them? When you visit them, where do you stay?	How often, and whether you stay in your own home, with family or in a hotel.	Monthly; own accommodation

Other information, evidence and signature

On the form	What to write	Example
Declare any information that you consider relevant and which supports your claim that your domicile of choice is not in Cyprus (Attach any documentation that you consider necessary)	Anything else that shows you have settled permanently abroad.	Pension and health insurance in Canada
I have attached the evidence that relates to the following paragraphs: (check boxes)	Tick the box for each question where you attached evidence.	√
SIGNATURE OF PERSON FILLING THE QUESTIONNAIRE: Name / Signature / Date	Print your name, sign and date. The note says the information may be disclosed to other authorities to establish your domicile.	ANDREAS EXAMPLE / A. Example / 23/10/2026

Common mistakes

Filling in T.D.38QB when you were not born with a Cyprus domicile. Most newcomers need only T.D.38 and T.D.38QA.
Answering without evidence. Many questions ask for titles, statements, invoices or a foreign tax residency certificate.
Leaving the attachment checkboxes at the end empty.
Giving answers that contradict your days. If you spend most days in Cyprus, explain why and how that fits a domicile abroad.
Sending it alone. It goes with T.D.38 and T.D.38QA.

Questions

Who needs to fill in T.D.38QB?

People with a Cyprus domicile of origin who claim a domicile of choice abroad, typically under option 1(a) of T.D.38. T.D.38QA also points Cyprus-origin applicants resident in any year from 1995 to 2014 to it.

What is a domicile of choice?

The Tax Department says it exists when you settle in a country with the intention of living there permanently or indefinitely, judged on the facts and your conduct.

What is the 20-year exception?

A person with a Cyprus domicile of origin can be treated as non-domiciled if they acquired and keep a domicile of choice abroad and were not Cyprus tax resident for at least 20 consecutive years before the tax year.

Is there a Greek version?

The Tax Department publishes T.D.38QB in English only, as a Word file.

Sources

Figures checked 23 October 2026. Rules change: we confirm them for your case before you act.

TD38QB form: proving a domicile of choice outside Cyprus, question by question