The Cyprus Tax Department has announced an extension of the deadline for Pillar 2 global minimum tax returns, notifications, and payments in respect of the first fiscal year starting between 31 December 2023 and 30 December 2024. This includes that no penalties, interest, or surcharges will be imposed in respect of any returns, notifications, or top-up tax payments due before 30 November 2026, as long as the filing or payment is completed by 30 November 2026. This follows an earlier extensio…