Cyprus für österreichische Gründer · CIT 15% · Non-Dom 0%
Austrian CIT 23% + Kapitalertragsteuer (KESt) 27.5% on dividends + various property-related tax + 23-55% PIT scale. Cyprus alternative: 15% CIT (effective ~3% IP Box), Non-Dom 0% SDC on dividends for 17 years, EU shield against Austrian CFC, Austrian Wegzugbesteuerung ATAD-deferred to Cyprus.
Free 30-min consultation. Reply within 24h.
— WHAT YOU GET
Austrian CFC rules (§10a KStG, transposing ATAD I) target low-tax structures. Cyprus as EU member benefits from EU-substance defence — properly substanced Cyprus structures with management + decisions + employees in Cyprus: typically NOT subject to Austrian CFC re-attribution.
Austria's exit tax (§27 EStG) targets substantial individual shareholdings on emigration. Deemed disposal at market value. EU/EEA deferral available under ATAD I — payment postponed. Plan with Austrian Steuerberater early; AIRE-equivalent Austrian-residency cessation handled carefully.
Cyprus Non-Dom 0% SDC for 17 years vs Austrian 27.5% KESt on dividends. For €500k/yr founder dividend: AT ~€137k tax vs Cyprus €0 — saving ~€137k/yr.
Cyprus 60-day rule is the EU's most flexible. Austrian citizens (EU) use Yellow Slip — 4-6 weeks. Compatible with maintaining Austrian family + business presence under DTT tie-breaker tests.
— EVERYTHING INCLUDED
— PROCESS
Map your Austrian exit + Cyprus arrival. Coordinate with your Austrian Steuerberater on Wegzugbesteuerung filing + ATAD deferral.
Austrian tax-residency cessation notification, Hauptwohnsitz-abmeldung, year-of-departure Austrian return planning.
Cyprus Ltd 10 working days. Yellow Slip 4-6 weeks. Tax Residency Registration + Non-Dom declaration.
Annual Cyprus IR1 + IR4. Coordinate with Austrian Steuerberater on deferred Wegzugbesteuerung.
If your Cyprus Yellow Slip + Non-Dom declarations are not approved for any reason within our control, we refund 100% of our professional fee.
— COMMON QUESTIONS
Yes — Austrian GmbH continues paying KSt on Austrian operations. Cyprus HoldCo collects dividends 0% Cyprus WHT + Non-Dom 0% SDC. Austrian-side WHT 27.5% standard on dividends; relief under AT-CY DTT (10% on qualifying participations); reclaim procedure.
§27 EStG applies to substantial individual shareholdings on emigration. Deemed disposal at market value, CGT ~27.5%. EU/EEA deferral available — payment over 7 years under ATAD I. Plan with Austrian Steuerberater + early structuring to optimise valuation timing.
Austrian Privatstiftung framework is distinct from Cyprus International Trust. Cyprus's Trust framework offers similar asset-protection without the Austrian Stiftungssteuergesetz tax complexity. Worth comparing for HNW Austrian succession structures.
Yes — spouse + minor children covered with residence-permit extension.
Austrian Kommunalsteuer (3% on payroll for Austrian operations) ceases for Cyprus-resident employees. Most Austrian regional surcharges cease on Austrian residency exit. Cyprus has no regional / municipal income surcharge.
Reply within 24 hours from a senior adviser. No obligation, no upfront fee.