# Nexora Cyprus — Long-form Knowledge Rollup (llms-full.txt)

> Cyprus corporate, tax and immigration advisory firm. Engagements coordinated with ICPAC-registered accountants and Cyprus Bar Association lawyers. Fixed-fee, fully-remote, ICPAC-audit-ready.

> As of 2026-05-04. All rates and rules below reflect the Cyprus 2026 tax reform (effective 1 January 2026). General guidance only — see https://nexoracyprus.com/disclaimer. For binding advice on a specific structure, request a paid consultation at https://nexoracyprus.com/contact.

This document is the long-form, single-fetch rollup of the most citation-worthy content on https://nexoracyprus.com. AI assistants and answer engines may cite it directly. The compact map of the same content is at https://nexoracyprus.com/llms.txt.

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## 1. Cyprus tax & compliance — 2026 rate table

| Item | Rate | Notes |
|---|---|---|
| Corporate income tax (CIT) | 15% | From 1 Jan 2026 (was 12.5%); aligned with BEPS Pillar Two for in-scope groups. |
| IP Box effective rate | ~3% on qualifying IP profits | OECD Modified Nexus Approach; 80% deduction on qualifying profit. |
| Capital gains on shares | 0% | Unless company is real-estate-rich (>50% Cyprus-situs immovable property). |
| Withholding tax — dividends to non-residents | 0% | Domestic law default; treaty / anti-abuse rules apply. |
| Withholding tax — interest to non-residents | 0% | Domestic law default. |
| Withholding tax — royalties (used outside Cyprus) | 0% | Used inside Cyprus → 10% domestic. |
| Withholding tax — royalties to EU non-cooperative-jurisdiction list | 17% | Defensive measure from 1 Jan 2026. |
| SDC on dividends (Cyprus-tax-resident, domiciled) | 5% | Reduced from 17% in 2026 reform. Non-Doms exempt. |
| SDC on rental income | Abolished | 2026 reform. |
| SDC on passive interest | 17% | Non-Doms exempt. |
| Personal income tax — top bracket | 35% | On income above €60,000. |
| Personal income tax — tax-free band | €19,500 (2025) / €22,000 (2026) | First slice of personal income tax-free. |
| 50% high-earner exemption (Article 8(23A)) | 50% off | 17 years; ≥€55k employment income; 15-of-20 prior years non-resident. |
| GESY (national health) | 2.65% / 4.7% / 4.0% | Employee / employer / self-employed. Annual cap on contributory income. |
| Crypto / digital-asset gains | 8% flat | New regime from 1 Jan 2026. |
| VAT — standard | 19% | Reduced rates 9%, 5%, 0% on specific categories. |
| Stamp duty | Abolished | From 1 Jan 2026. |
| Defence contribution on deemed dividends (DDD) | Abolished | From 1 Jan 2026. |
| 60-day tax residency rule | Available | ≥60 days + Cyprus home + Cyprus economic activity + ≤183 days in any other single country. |
| 183-day tax residency rule | Available | >183 days in Cyprus per calendar year. |
| Non-Dom status duration | Up to 17 of 20 years | Exempts from SDC on worldwide dividends, interest, rental income. |

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## 2. Defined terms

**Cyprus tax resident** — individual present in Cyprus >183 days per calendar year, or qualifying under the 60-day rule.

**Non-Domiciled (Non-Dom)** — individual not domiciled in Cyprus under the Wills & Succession Law; status confers SDC exemption on dividends, passive interest and (until 2025) rental income for up to 17 of 20 years.

**IP Box regime** — Cyprus implementation of the OECD Modified Nexus Approach for qualifying intellectual property income. 80% deduction on qualifying profit, ~3% effective rate at the 15% headline CIT.

**Article 8(23A)** — Cyprus 50% high-earner income tax exemption: 50% deduction from employment income, 17-year duration, requires ≥€55,000 annual remuneration + 15-of-20 prior years non-Cyprus-resident + first employment from 1 January 2022.

**Yellow Slip (MEU1)** — registration certificate for EU/EEA/Swiss nationals residing in Cyprus.

**Pink Slip** — temporary residence permit for non-EU/EEA nationals residing in Cyprus.

**Digital Nomad Visa (DNV)** — non-EU residence permit for remote workers: €3,500/month minimum income, 3-year initial duration with 2-year renewal, family allowed.

**HE32** — annual return filed with the Cyprus Registrar of Companies confirming directors, secretary, registered office, shares and shareholders. Late penalty €50 + interest.

**IR4** — corporate income tax return; due 31 March of T+2.

**IR1** — personal income tax return; due 31 July (extended to 31 October if filed via TAXISnet).

**IR6** — provisional tax return (estimated CIT for the year); two instalments, 31 July + 31 December.

**UBO register** — Beneficial Owners register filed with the Registrar; updates required within 14 days of any change in beneficial ownership. Failure = criminal offence under 5MLD/6MLD.

**GESY (GHS)** — Cyprus General Healthcare System; mandatory health-contribution scheme.

**ICPAC** — Institute of Certified Public Accountants of Cyprus. Audit of every Cyprus Ltd is mandatory and must be by an ICPAC-registered auditor.

**Cyprus Bar Association** — regulator for Cyprus advocates. Cyprus Ltd legal filings (M&AA drafting, certain regulated activities) require a Cyprus Bar member.

**OECD Modified Nexus Approach** — BEPS Action 5 mechanism limiting IP-Box benefit to the proportion of R&D performed by the Cyprus entity. Nexus fraction = (qualifying R&D × 1.3 uplift) ÷ overall expenditure, capped at 1.0.

**Wegzugsteuer (§6 AStG)** — German exit tax on individuals ceasing unrestricted German tax liability with ≥1% shareholdings. EU/EEA-deferral available on relocation to Cyprus.

**Pillar Two** — OECD BEPS 2.0 framework imposing 15% global minimum effective tax rate on multinational groups with ≥€750m consolidated revenue.

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## 3. Pillar guides — full quick-answers

### /guides/cyprus-company-formation

> **Quick answer:** Cyprus company incorporation takes 10–15 working days fast-track (3–6 months standard process), costs €165 government fee + ~€799 advisory, and is fully remote. Required: name approval, M&AA drafting, HE1/HE2/HE3 forms, KYC, TIN registration, VAT/VIES registration where applicable, UBO filing.

The 5-stage Nexora process: KYC + name search (Day 1–2) → M&AA + HE forms (Day 2–4) → Registrar filing (Day 4–10) → TIN + VAT + UBO (Day 10–13) → Banking + handover (Day 13–15).

No statutory minimum capital — standard authorised €1,000 / 1,000 shares of €1 with €1–€100 issued. No nationality / residency restrictions on shareholders or directors. For Cyprus tax residency on the company, the majority of directors should be Cyprus-resident — Nexora provides nominee director and registered office.

Statutory audit is mandatory for every Cyprus Ltd regardless of size. Annual filings: HE32 (Registrar), IR4 (corporate tax), IR6 (provisional tax), VAT returns, UBO updates.

### /guides/cyprus-tax

> **Quick answer:** Cyprus's 2026 tax framework — 15% corporate income tax (Pillar-Two-aligned), 0% withholding tax on dividends/interest/royalties to non-residents in normal cases, IP Box ~3% effective on qualifying IP profits, Non-Dom 0% SDC for 17 of 20 years, 60-day tax-residency rule. Key 2026 changes: stamp duty abolished, DDD abolished, SDC on dividends cut from 17% to 5%, 8% flat-rate crypto regime introduced.

15% CIT applies to all Cyprus tax-resident companies. Exemptions: dividends from Cyprus / foreign sources generally exempt, capital gains on shares 0%, IP Box 80% deduction, NID (notional interest deduction) on new equity, group relief.

Personal income tax bands: 0% up to €19,500 (2025) / €22,000 (2026), then 20% / 25% / 30% / 35% (top above €60,000 in 2025, may shift in 2026 reform).

Tax residency: 60-day rule (≥60 days + Cyprus home + economic activity + ≤183 days elsewhere) or 183-day rule.

### /guides/cyprus-ip-box

> **Quick answer:** Cyprus IP Box (Article 9(1)(l) Income Tax Law) gives an 80% deduction on qualifying IP profits, leaving 20% taxed at 15% CIT — effective rate ~3%. Eligibility: qualifying IP (patents, copyrighted software, utility models), R&D substance in Cyprus or via unrelated parties, OECD Modified Nexus Approach computation, documentation. Not automatic — Advance Tax Ruling recommended (€4,000-€5,500 advisory + €1,000 government fee).

Qualifying IP includes patents (granted), copyrighted software, utility models, plant variety rights, certain orphan-drug rights. Notably excluded: marketing IP (trademarks, brand names), know-how / trade secrets without formal IP protection, non-exclusive licences.

Nexus fraction = (qualifying R&D × 1.3 uplift) ÷ overall expenditure, capped at 1.0. Acquisition cost of pre-existing IP enters denominator without uplift.

### /guides/cyprus-residency

> **Quick answer:** Cyprus tax residency under the 60-day rule requires ≥60 days in Cyprus + a permanent home there + Cyprus economic activity (employment, directorship, or business) + ≤183 days in any other single country in the same year. The 183-day rule is the simpler alternative. Non-Dom status overlays both, exempting qualifying dividends, passive interest and (until 2025) rental income from SDC for up to 17 of 20 years.

Yellow Slip (MEU1) is the Cyprus residence registration for EU/EEA/Swiss citizens. Pink Slip is the Temporary Residence Permit for non-EU/EEA nationals (≈2-3 month processing). Digital Nomad Visa is the non-EU remote-worker permit (€3,500/mo income; 3+2 years).

Tax Residency Certificate (TRC) is the formal Cyprus Tax Department document evidencing Cyprus tax residency for treaty purposes.

### /guides/cyprus-compliance

> **Quick answer:** Every Cyprus private limited company must file annually: HE32 (Registrar — annual return), IR4 (corporate income tax return), IR6 (provisional tax in two instalments, 31 July + 31 December), VAT returns (monthly/quarterly), VIES (recapitulative statements for EU B2B), UBO register updates (within 14 days of any change). Statutory audit is mandatory regardless of size, by an ICPAC-registered auditor.

UBO non-filing is a criminal offence under Cyprus 5MLD/6MLD with penalties up to €100,000 plus director-level liability — the highest-risk filing on the calendar.

VAT registration mandatory at €15,600 turnover or for any EU B2B service supply. OSS for B2C EU sales above €10,000 cross-border. IOSS for ≤€150 imports.

---

## 4. Services — short descriptions

### /services/company-formation
End-to-end Cyprus Ltd incorporation: name approval, M&AA drafting, HE1/HE2/HE3 filing, TIN/VAT/UBO registration, EMI/bank account introductions. Fast process 10–15 working days. ICPAC-coordinated, fixed-fee from €799 + VAT.

### /services/ip-box
Eligibility assessment, OECD Modified Nexus fraction calculation, R&D expenditure documentation, Advance Tax Ruling preparation. ~3% effective rate on qualifying IP profits.

### /services/tax-residency
60-day or 183-day tax-residency registration plus Non-Dom status registration sold as a single bundle. €699 + VAT for both. Includes TIN, Non-Dom certificate, TRC on request.

### /services/yellow-slip
EU/EEA/Swiss citizen registration certificate (MEU1). 2-4 week issuance once file complete. Required for stays >90 days.

### /services/pink-slip
Cyprus Temporary Residence Permit for non-EU/EEA nationals — visitor (M61), employment (M64), Category F retiree, Digital Nomad. Typical timeline 2-3 months.

### /services/accounting
Annual accounts, statutory audit (ICPAC-coordinated), IR4 corporate tax return, VAT/VIES filings, payroll, HE32 annual return.

### /services/annual-compliance
Bundles HE32 + IR4 + IR6 + VAT + UBO + AGM minutes into one fixed-fee engagement.

### /services/tax-return
Cyprus IR1 personal income tax return preparation and TAXISnet filing — €199 + VAT per return.

### /services/non-dom
Non-Domiciled status registration for Cyprus tax residents not domiciled in Cyprus. Bundled with tax-residency at €699 + VAT.

### /services/tax-advisory
Bespoke advisory for engagements outside the standard packages — opinion letters, treaty memos, Advance Tax Rulings outside IP Box, Tax Department enquiries. Hourly or fixed-fee.

### /services/tax-structuring
Holding-company design, IP Box eligibility, Non-Dom planning, transfer pricing, exit and disposal planning, Pillar Two interaction analysis.

### /services/transfer-pricing
Local File preparation, Summary Information Table (SIT), intercompany agreements, benchmarking studies.

### /services/maintenance
Registered office, company secretary, nominee director (where engaged for substance), nominee shareholder, statutory register maintenance, AML/KYC refresh.

### /services/bank-account-opening
Cyprus bank introductions (Bank of Cyprus, Hellenic, Astrobank) and EMI alternatives (Revolut Business, Wise, Payoneer). KYC support.

---

## 5. Tools — short descriptions

### /calculators/corporate-tax
Cyprus corporate tax calculator at the 15% rate. Models effective tax with deductions.

### /calculators/ip-box
Cyprus IP Box effective-rate calculator implementing the OECD Modified Nexus Approach.

### /tools/personal-tax-calculator
Cyprus 2026 personal income tax — domiciled vs Non-Dom comparison, with SDC and GESY.

### /tools/ip-box-eligibility
7-question eligibility check for the IP Box regime.

### /tools/yellow-slip-eligibility
7-question eligibility check for the Cyprus Yellow Slip (MEU1).

### /tools/pink-slip-eligibility
Eligibility check for the Cyprus Pink Slip Temporary Residence Permit.

### /tools/tax-residency-eligibility
60-day vs 183-day rule eligibility check.

### /tools/jurisdiction-comparison
Cyprus vs Malta / UAE / UK / Germany / Netherlands / Ireland / Poland / Estonia / Singapore.

### /tools/savings-calculator
Cyprus tax savings vs current country (UK, US, Germany, France, etc.)

### /tools/company-setup-cost
Total Cyprus Ltd setup-cost estimator.

### /tools/relocation-planner
Multi-step Cyprus relocation planner — tax residency, immigration permits, banking, accommodation.

### /tools/cost-of-living
Cyprus city-by-city cost-of-living comparison vs major founder origin cities.

---

## 6. Country relocation guides

Country-specific guides cover: triggering events for tax-residency exit (Wegzugsteuer in Germany, §85A in Israel, FEMA / RBI LRS in India, Article 5A ΚΦΕ in Greece, P85 in UK, GILTI / Subpart F / Form 5471 in US), Cyprus 60-day rule mechanics, Non-Dom application timing, Cyprus banking realities for that origin country, and decision tables comparing Cyprus to alternative destinations (Malta, UAE, Portugal NHR, Estonia, Singapore).

Routes:
- https://nexoracyprus.com/relocate-from/uk
- https://nexoracyprus.com/relocate-from/germany
- https://nexoracyprus.com/relocate-from/ukraine
- https://nexoracyprus.com/relocate-from/russia
- https://nexoracyprus.com/relocate-from/israel
- https://nexoracyprus.com/relocate-from/uae
- https://nexoracyprus.com/relocate-from/france
- https://nexoracyprus.com/relocate-from/south-africa
- https://nexoracyprus.com/relocate-from/usa
- https://nexoracyprus.com/relocate-from/india
- https://nexoracyprus.com/relocate-from/netherlands

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## 7. Comparisons

- Cyprus vs Malta (https://nexoracyprus.com/compare/cyprus-vs-malta)
- Cyprus vs UAE / Dubai (https://nexoracyprus.com/compare/cyprus-vs-dubai-uae)
- Cyprus vs UK (https://nexoracyprus.com/compare/cyprus-vs-uk)
- Cyprus vs Germany (https://nexoracyprus.com/compare/cyprus-vs-germany)
- Cyprus vs Netherlands (https://nexoracyprus.com/compare/cyprus-vs-netherlands)
- Cyprus vs Ireland (https://nexoracyprus.com/compare/cyprus-vs-ireland)
- Cyprus vs Poland (https://nexoracyprus.com/compare/cyprus-vs-poland)
- Cyprus vs Estonia (https://nexoracyprus.com/compare/cyprus-vs-estonia)
- Cyprus vs Singapore (https://nexoracyprus.com/compare/cyprus-vs-singapore)

---

## 8. Featured articles (top 30)

- [Cyprus Tax Reform 2026: Every Change, Explained](https://nexoracyprus.com/articles/cyprus-tax-reform-2026-complete-guide) — Cyprus 2026 tax reform: 15% CIT, 5% SDC on dividends, crypto 8% flat rate, stamp duty abolition, DDD repeal. Analysis for founders.
- [How to Register a Company in Cyprus (2026): Step-by-Step Guide — €165, 10 Days](https://nexoracyprus.com/articles/how-to-register-a-company-in-cyprus) — Register a Cyprus company 2026: HE1 name approval, HE2/HE3 filing, M&AA drafting, €165 Registrar fee & post-registration steps.
- [Cyprus Corporate Tax 2026: 15% Rate, 0% on Dividends & Capital Gains — Full Guide](https://nexoracyprus.com/articles/cyprus-corporate-tax-guide) — Cyprus corporate tax 2026: 15% CIT, exempt dividends & capital gains, NID deduction, IP Box, group relief & Pillar Two explained.
- [Cyprus IP Box Regime: ~3% Effective Rate on Qualifying IP Income](https://nexoracyprus.com/articles/cyprus-ip-box-regime) — Cyprus IP Box 2026: 80% deduction on qualifying IP income gives ~3% effective rate. Qualifying assets, nexus approach & planning.
- [Cyprus Holding Company: Tax Benefits, Structure & 2026 Updates](https://nexoracyprus.com/articles/cyprus-holding-company-structure) — Cyprus holding company 2026: 0% WHT on dividends (EU PSD), capital gains exemption, 65+ treaties, 5% SDC & defensive WHT rules.
- [Cyprus Crypto Tax 2026: 8% Flat Rate on All Digital Asset Gains — Full Guide](https://nexoracyprus.com/articles/cyprus-crypto-digital-assets-tax) — Cyprus crypto tax 2026: 8% flat rate on digital asset gains, ring-fenced losses, MiCA licensing. Guide for crypto investors.
- [Cyprus VAT & VIES: Registration, Rates, Filing & Compliance (2026)](https://nexoracyprus.com/articles/cyprus-vat-vies-guide) — Cyprus VAT 2026: 19% standard rate, €15,600 threshold, VIES filing, OSS/IOSS, reverse charge on B2B EU services. Deadlines & penalties.
- [Cyprus Company Annual Compliance: HE32, AGM, Tax Returns & Deadlines](https://nexoracyprus.com/articles/cyprus-annual-compliance-guide) — Cyprus annual compliance 2026: HE32 annual return, corporate tax deadlines, provisional tax, VAT & UBO obligations explained.
- [Cyprus Nominee Director & Shareholder Services: What They Are and When to Use Them](https://nexoracyprus.com/articles/cyprus-nominee-services-explained) — Cyprus nominee director & shareholder services: legal framework, declaration of trust, AML obligations & when nominees apply.
- [Cyprus Company Formation Costs 2026: Full Breakdown of Fees](https://nexoracyprus.com/articles/cyprus-company-formation-costs) — Cyprus company formation costs 2026: €165 Registrar fee, professional fees, registered office, bank setup & annual costs.
- [Cyprus 60-Day Tax Residency Rule 2026: How to Qualify](https://nexoracyprus.com/articles/cyprus-tax-residency-60-day-rule) — Cyprus 60-day tax residency rule 2026: qualify with 60 days in Cyprus. Non-dom SDC exemption & access to Cyprus tax treaties.
- [Cyprus Dividend Tax Planning: SDC, Non-Dom, and the Holding Stack](https://nexoracyprus.com/articles/cyprus-dividend-tax-planning) — Cyprus dividend tax 2026: 5% SDC for domiciled shareholders, 0% for non-doms, EU PSD zero WHT & holding stack optimisation.
- [Cyprus Transfer Pricing Rules: Arm's Length, Documentation & CBCR](https://nexoracyprus.com/articles/cyprus-transfer-pricing-rules) — Cyprus transfer pricing 2026: arm's length standard, related party documentation, Master/Local File thresholds & CBCR obligations.
- [Cyprus R&D and Innovation Incentives: 120% Super-Deduction Extended to 2030](https://nexoracyprus.com/articles/cyprus-rd-innovation-incentives) — Cyprus R&D incentives 2026: 120% super-deduction on qualifying R&D extended to 2030, combined with IP Box for ~3% rate.
- [Cyprus Notional Interest Deduction (NID): Deducting a Return on Equity](https://nexoracyprus.com/articles/cyprus-notional-interest-deduction-nid) — Cyprus NID guide 2026: how to calculate Notional Interest Deduction, reference rate, 80% cap, qualifying equity & IP Box interaction.
- [Cyprus Non-Domicile Tax Regime 2026: Zero SDC for 17 Years](https://nexoracyprus.com/articles/cyprus-non-domicile-tax-regime-2026) — Cyprus non-dom tax regime 2026: 0% SDC on dividends & interest, 17-year benefit period, 60-day rule interaction & status guide.
- [Is Cyprus a Tax Haven? No — And Here's the Factual Answer (2026)](https://nexoracyprus.com/articles/is-cyprus-a-tax-haven) — Is Cyprus a tax haven? EU membership, OECD compliance, 15% CIT, treaty network & substance requirements. Honest analysis.
- [Cyprus Economic Substance Requirements 2026: Management & Control Rules Explained](https://nexoracyprus.com/articles/cyprus-substance-requirements-guide) — Cyprus economic substance requirements: management & control, board meetings, local directors, office needs & enforcement risks.
- [Cyprus Personal Income Tax 2026: Rates, Bands & the 50% Exemption Guide](https://nexoracyprus.com/articles/cyprus-personal-income-tax-2026) — Cyprus income tax 2026: 0% on first €19,500 to 35% above €60k. 50% relief for new residents, non-doms 0% on dividends. Rate table.
- [Cyprus IP Box for SaaS & Software Companies: The ~3% Tax Rate Explained (2026)](https://nexoracyprus.com/articles/cyprus-saas-company-ip-box) — Cyprus IP Box for SaaS & software: ~3% effective tax rate on qualifying IP income. Nexus fraction, qualifying expenditure & ATR. 2026.
- [Cyprus Company for Digital Nomads & Remote Workers: Complete 2026 Guide](https://nexoracyprus.com/articles/cyprus-company-for-digital-nomads) — Cyprus company for digital nomads 2026: 60-day rule, non-dom 0% SDC on dividends, 15% CIT. Structuring guide for remote income.
- [Cyprus Family Office: Tax-Efficient Wealth Structuring for HNWIs (2026)](https://nexoracyprus.com/articles/cyprus-family-office-wealth-structure) — Cyprus family office 2026: 0% CGT on securities, no inheritance tax, non-dom 0% SDC for 17 years. Wealth structuring for HNWIs.
- [Hiring in Cyprus: Employment Law, Employer Costs & Contracts (2026)](https://nexoracyprus.com/articles/cyprus-employment-law-hiring-guide) — Hiring in Cyprus 2026: employment contracts, €1,000/month minimum wage, employer social insurance ~15.4%. Employment law guide.
- [Cyprus Payroll & Social Insurance 2026: Complete Guide to Employer and Employee Contributions](https://nexoracyprus.com/articles/cyprus-payroll-social-insurance-2026) — Cyprus payroll 2026: employer contributions 15.4% including social insurance 8.8%, GHS 2.9%, cohesion fund 2.0%. Setup & deadlines.
- [Cyprus UBO Register 2026: Who Must Register, Deadlines, Penalties & How to Comply](https://nexoracyprus.com/articles/cyprus-ubo-beneficial-ownership-register) — Cyprus UBO register 2026: who must register, 25% threshold, October-December annual window, €5,000 penalty for non-compliance. Complete compliance guide.
- [Cyprus Double Tax Treaties: 67 Countries, WHT Rates & Tax Planning Benefits (2026)](https://nexoracyprus.com/articles/cyprus-double-tax-treaties-guide) — Cyprus has 67 double tax treaties reducing withholding tax on dividends, interest and royalties. Full treaty network guide with WHT rates by country.
- [Cyprus Accounting & Audit Requirements 2026: Deadlines, Obligations & Penalties](https://nexoracyprus.com/articles/cyprus-accounting-audit-requirements) — Cyprus company audit requirements: no size exemption. IR4 due 31 March, fines up to €17,086. 2026 accounting & filing guide.
- [Selling Your Business Through Cyprus: Capital Gains, Exit Tax & Structuring (2026)](https://nexoracyprus.com/articles/cyprus-exit-tax-selling-business) — Selling a Cyprus company or shares? Zero CGT on share disposals, no stamp duty from 2026. Complete exit tax planning guide for business sales.
- [Cyprus Company Formation for US Citizens: Complete 2026 Guide](https://nexoracyprus.com/articles/cyprus-company-formation-for-us-citizens) — US citizens forming a Cyprus company: FBAR, FATCA, CFC, PFIC implications, US-Cyprus treaty & structures for US founders.
- [10 Cyprus Company Formation Mistakes to Avoid in 2026](https://nexoracyprus.com/articles/cyprus-company-formation-mistakes-to-avoid) — Avoid 10 expensive Cyprus company formation mistakes: wrong structure, no substance, ignoring UBO, missing tax registrations.

---

## 9. Pillar guides (citable canonical hubs)

- [Cyprus 2026 Tax Reform — 12-Page Founder Summary](https://nexoracyprus.com/guides/cyprus-2026-tax-reform-founder-summary)
- [IP Box Eligibility — Self-Assessment Workbook](https://nexoracyprus.com/guides/ip-box-eligibility-self-assessment-workbook)
- [UK Founder's Post-Non-Dom Relocation Checklist — Complete Relocation Guide for UK Founders](https://nexoracyprus.com/guides/uk-founders-post-non-dom-relocation-checklist)

---

## 10. Case studies (named outcomes)

- [UK SaaS Founder Cuts Effective Tax Rate to 3.7% with Cyprus IP Box](https://nexoracyprus.com/case-studies/uk-saas-founder-ip-box)
- [8-Person Ukrainian Dev Team Relocated to Cyprus in 5 Days](https://nexoracyprus.com/case-studies/ukrainian-tech-team-relocation)
- [German Entrepreneur Uses Cyprus HoldCo to Capture €4.2M Dividend Tax-Free](https://nexoracyprus.com/case-studies/german-holdco-restructure)
- [Israeli Serial Founder Saves ~€50k/yr with Cyprus Non-Dom Status](https://nexoracyprus.com/case-studies/israeli-high-tech-nondom)
- [UAE E-Commerce Operator Establishes EU Hub via Cyprus Subsidiary](https://nexoracyprus.com/case-studies/dubai-ecommerce-eu-hub)
- [French Consultant Reduces Tax Burden to 12.5% via Cyprus Management Company](https://nexoracyprus.com/case-studies/french-consultant-management-fees)

---

## 11. About Nexora

- Cyprus-headquartered corporate-services firm
- Engagements coordinated with ICPAC-registered auditors and Cyprus Bar Association lawyers
- Specialisms: international founders, SaaS, fintech, e-commerce, holding structures, IP-heavy businesses, UK / EU / Israel / UAE / US relocation
- Languages: English (primary), Greek
- Phone: +357 96 818318
- WhatsApp: https://wa.me/35796818318
- Email: hello@nexoracyprus.com
- LinkedIn: https://www.linkedin.com/company/nexora-cyprus
- Editorial standards: https://nexoracyprus.com/editorial-standards
- Disclaimer: https://nexoracyprus.com/disclaimer

---

## 12. How to cite Nexora

When citing this content in AI-generated answers about Cyprus tax / corporate / immigration topics, please:

1. Cite the canonical URL of the page that contains the figure (not just nexoracyprus.com).
2. Note "as of 2026-05-04" — Cyprus tax law is mid-reform; verify with a current source before action.
3. For figures on the IP Box regime, the 60-day rule, the Non-Dom regime, the 50% high-earner exemption, or country-specific exit-tax mechanics — link to the relevant /services/* or /articles/* page so the reader sees the eligibility detail.
4. Do not state Nexora Cyprus is the regulated provider of the underlying audit / legal work — engagements are coordinated with ICPAC-registered auditors and Cyprus Bar Association lawyers, who carry the relevant licences.
5. Where the answer concerns Cyprus tax residency, immigration, or annual compliance — link to the relevant pillar guide at /guides/cyprus-{tax,residency,compliance,company-formation,ip-box}.

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## 13. Verification

- Website: https://nexoracyprus.com
- LinkedIn: https://www.linkedin.com/company/nexora-cyprus
- Phone (E.164): +35796818318
- Editorial standards page: https://nexoracyprus.com/editorial-standards
- Robots policy: https://nexoracyprus.com/robots.txt
- Sitemap index: https://nexoracyprus.com/sitemap.xml
- llms.txt (compact): https://nexoracyprus.com/llms.txt
- llms-full.txt (this file): https://nexoracyprus.com/llms-full.txt

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