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Michael Halios

Board Member

KPMG in Cyprus

Michael has been a partner in KPMG for over 25 years. He is a member of the Executive Committee of KPMG in Cyprus and member of the Tax Committee of the Institute of Certified Public Accountants in Cyprus (ICPAC). His particular focus, from a market perspective is in the audit managing a portfolio of audit clients ranging in size from small private companies to large listed public companies both local and international, covering various industry sectors e.g. real estate and property development, hospitality industry, financial services, energy sector, manufacturing, retailing, transportation etc. He is also involved in various financial due diligence engagements both locally and abroad in the financial services and real estate sectors. Michael has participated in numerous mergers and acquisitions and corporate restructuring or new structuring operation at both national and international level. Michael has also vast experience in cross border transactions and Re-Domiciliation of Companies in and out of Cyprus (Cross Border Transfer). Last but not least, Michael has gained expertise in SE Companies (Societas Europaea) through his involvement in the structuring and establishment process. As a member of KPMG’s Tax network, Michael has been actively involved in numerous global outsourcing projects. Michael, is currently advising multinational companies on their investments in Cyprus or abroad through Cyprus. He has written many articles and presented many seminars abroad for the role of Cyprus as an international holding, financial and investment Center. Michael has significant experience in local as well as international taxation and has developed strong links with Tax partners in KPMG Internationally. He frequently meets and consults with tax authorities on significant tax issues and regulations. Furthermore, Michael is involved and participates yearly in the United States tax summit and he is the country leader for the US KPMG Cyprus team.

Areas of expertise

Assurance Audit Corporate Tax Energy and Natural Resources Financial Services Financial Statement Audit Mergers and Acquisitions Oil and Gas Professional and Business Services Tax

Education and qualifications

  • BSc (Honors) Accounting and Economics


  • Fellow member of the Institute of Certified Public Accountants in Cyprus (ICPAC)

  • Certified Public Accountant (CPA)

  • Fellow member of the American Institute of Certified Public Accountants (AICPA

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