For Swedish founders & HNWIs
Review Sweden's extended taxing rights, 3:12 treatment, treaty position and Cyprus securities and property rules before changing residence or ownership.
— The structural argument
Cyprus PIT bands: €22k tax-free → 20/25/30/35% to €72k+. Plus 50% exemption on €55k+ employment income for new residents. Compare the complete employer and employee cost, including eligibility for Cyprus exemptions and social-insurance coordination.
Cyprus non-dom: 0% on dividends + interest. Cyprus has an income-tax exemption for qualifying securities, subject to separate Cyprus-property CGT rules. Swedish tax and extended taxing rights may still apply after departure, so the transaction needs advice in both countries.
Both jurisdictions abolished inheritance tax — neutral on this dimension. The structural value comes from CGT and SDC differentials on the income side, not the death-side.
A share exchange, transfer or holding-company insertion can itself have Swedish tax consequences and does not automatically end Sweden's taxing rights. Obtain a written Swedish and Cyprus analysis before changing the ownership chain.
— Day 0 → Day 90
Swedish-specific workstream from first call to operational Cyprus structure.
Free 30-min call. We sketch the Cyprus structure, flag the 10-year rule + 3:12 workstream, identify any pre-departure share-for-share restructuring needs. Swedish tax counsel engaged.
Cyprus Ltd formation. Swedish-side 3:12 + 10-year rule analysis on founder equity. Pre-relocation share migration (where useful) executed.
Cyprus bank account opening. Swedish-side documentation: SKV 7665 deregistration, ISK/KF account decisions, Swedish address update.
Cyprus residence permit (Yellow Slip — EU citizen). Form T.D. 38 non-dom registration. Cyprus TIN.
Swedish PIT final return, social-insurance cessation, ISK/KF transition or closure. Swedish 10-year monitoring file documented.
First Cyprus dividend (0% SDC under non-dom). First Swedish non-resident return for residual Swedish-source income.
— Side-by-side
| Dimension | Staying in Sweden | Cyprus structure |
|---|---|---|
| Headline corporate tax | 20.6% | 15% |
| Top personal income tax | approximately 52% (32% municipal + 20% state) | 35% + 50% high-earner exemption |
| Capital gains on shares | 30% flat (3:12 for closely-held: split capital/labour) | 0% (only Cyprus-property) |
| Swedish extended taxing rights | May continue after departure | Treaty and asset-specific review required |
| Employer social contributions | 31.42% on top of salary | GHS 2.65% capped + SI on insurable up to €70,148 |
| Inheritance tax | 0% (abolished 2005) | 0% — abolished |
| Effective rate on qualifying IP | 20.6% (no IP Box) | approximately 3% via IP Box |
Indicative side-by-side. Your specific position depends on income mix, holdings, and Sweden-side exit-tax mechanics. Engagement-letter analysis required.
— Treaty & legal essentials
Dividends 5%/15%, interest 10%, royalties 0%. Treaty tie-breakers + EU directive supplementation.
Swedish CGT jurisdiction over Swedish-sited shares preserved 10 years post-departure. Treaty interaction is the key planning area.
Swedish treatment of dividends and gains can continue after departure. Qualification periods, residence and treaty interaction require Swedish advice.
25% salary tax-free for 7 years for inbound experts. Not relevant for outbound founders; framing for the comparison is that Cyprus non-dom is the outbound equivalent.
— What we handle end-to-end
— Fixed-fee, transparent
Tax Resident from €1,899 · Relocate & Launch from €4,899 · 60-Day Nomad from €5,899. All + VAT. No "contact us for a quote".
See full relocation pricing— Common questions
— EVERYTHING INCLUDED
A seven-day refund policy applies subject to the signed engagement terms. Government and third-party fees are excluded unless those terms state otherwise.
General information. See our editorial standards and disclaimer.
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