в тексте нет про ПМЖ. Это комментарии наших юристов, которые связывались со всеми министерствами: Migration Migration’s position is that for Migration purposes renting the property to which you have invested in (minimum value EUR300k plus VAT) is not prohibited provided that at the same time you present to Migration another property to which you will be staying in Cyprus. This can be proved either by a separate Rental Agreement or a separate Contract of Sale which can be of any other value (even lower than EUR300k). VAT VAT’s position is that In order to be able to claim the reduced VAT the residence should be your main and permanent residence in Cyprus. So even if you travel and live abroad, if this is the only property which is your main and permanent residence in Cyprus, you are entitled to apply for the reduced VAT rate. As a result if the client is thinking of renting the investment out (even if he will replace it for Migration purposes) he should not apply for reduced VAT.