Knowledge Hub
Expert analysis on Cyprus corporate law, tax planning, IP Box strategy, and international structuring — for founders and advisers who need substance over fluff.
The most comprehensive overhaul of Cyprus tax law in 23 years. CIT raised to 15%, SDC on dividends cut to 5%, DDD abolished, stamp duty repealed, crypto taxed at 8%, CGT exemptions extended. Full analysis of every provision effective 1 January 2026.
Full walkthrough of Cyprus company incorporation — HE1 name approval, HE2/HE3 filing, M&AA drafting, Registrar fees (€165), and post-registration steps. Typical timeline: 10–15 working days.
Complete guide to Cyprus corporate income tax at 15% (from 2026): taxable vs. exempt income, trading loss relief, group relief, Pillar Two impact, and the key deductions that keep effective rates well below the headline rate.
The Cyprus IP Box offers an 80% deduction on qualifying IP income, resulting in an effective tax rate of approximately 3% at the 2026 CIT rate. Full analysis of qualifying assets, the modified nexus approach, and how to structure an IP holding company.
Cyprus is one of Europe's premier holding company jurisdictions — zero withholding tax on outbound dividends (EU PSD), capital gains exemption on share disposals, 60+ tax treaties, and SDC reduced to 5% for domiciled shareholders. Full 2026 analysis.
Article 20E introduces Cyprus's first bespoke crypto tax framework: 8% flat rate on disposal gains for individuals and companies, ring-fenced losses (cannot be carried forward), and a clear path for MiCA-compliant CASP licensing. Full analysis.
Complete guide to Cyprus VAT: 19% standard rate, registration threshold (€15,600), VIES monthly reporting, reverse charge on B2B services, OSS/IOSS for e-commerce, and penalties for non-compliance.
Everything a Cyprus company must do each year: HE32 annual return, AGM obligations, corporate tax return, provisional tax, VAT filings, and beneficial ownership registration. Penalties and deadlines laid out clearly.
Nominee services — nominee directors, nominee shareholders, and fiduciary arrangements — are a legitimate and widely used part of Cyprus corporate practice. This guide explains the legal framework, the protections available, and when nominees are appropriate.
Transparent breakdown of every cost in Cyprus company formation: Registrar fees (€165), professional fees, registered office, nominee services, banking setup, and ongoing annual costs. No hidden numbers.
Cyprus offers a 60-day tax residency option — a faster path to Cyprus residency for individuals not resident in any other country. The 2026 reform removed the 'fifth condition' making qualification easier. Full eligibility guide.
How to extract profits from a Cyprus company tax-efficiently in 2026: SDC at 5% (domiciled) or 0% (non-dom), the optimal holding stack for international investors, and interaction with the new defensive WHT rules.
Cyprus introduced formal transfer pricing rules aligned with OECD guidelines. All related-party transactions must be conducted at arm's length. Documentation obligations, the advance pricing agreement framework, and Country-by-Country Reporting requirements explained.
Cyprus offers a 120% R&D super-deduction on qualifying research expenditure, extended to 2030. Combined with the IP Box's ~3% effective rate on resulting IP income, Cyprus is one of Europe's most competitive jurisdictions for tech and IP-intensive businesses.
The Cyprus NID allows companies to deduct a notional interest return on new equity capital from taxable income — reducing CIT without incurring actual interest expense. Reference rate = 10-year Cyprus government bond + 5%. Full guide.
The Cyprus non-domicile regime exempts qualifying individuals from Special Defence Contribution (SDC) on dividends and interest for up to 17 years. Combined with zero capital gains tax on shares, no inheritance tax, and the updated 60-day residency rule, Cyprus offers one of Europe's most compelling personal tax frameworks.
Our team is ready to assess your specific situation and provide clear, expert guidance.