Cyprus voor Nederlandse oprichters · CIT 15% · Non-Dom 0%
Dutch Vpb 19% / 25.8% tiered + Innovation Box effective 9% on qualifying R&D income + 24.5-33% Box 2 + Box 3 wealth-style. Cyprus alternative: 15% CIT (effective ~3% IP Box, materially below NL's 9% Innovation Box), Non-Dom 0% SDC on dividends, EU-shield + ATAD I deferral on emigration, Dutch-Cyprus DTT preserves clean flows.
Free 30-min consultation. Reply within 24h.
— WHAT YOU GET
Cyprus IP Box: 80% exemption on qualifying intangible profits = effective ~3% at 15% CIT. Netherlands Innovation Box: rate 9% (lowered from 7% pre-2022) on qualifying R&D-derived income. For an IP-heavy SaaS, Cyprus is materially lower.
Netherlands applies 'conservation assessment' (conserverende aanslag) on emigration of substantial-interest (5%+) shareholders. Initially deferred for up to 10 years; can become payable if shares disposed within window. EU/EEA destinations (including Cyprus) benefit from ATAD I deferral mechanisms. Plan with Dutch belastingadviseur.
Cyprus Non-Dom 0% SDC on dividends is materially better than Netherlands Box 2 24.5%/33% on substantial-interest dividends. For €500k/yr founder dividend: NL ~€135k tax vs Cyprus €0 tax — saving ~€135k/yr.
Cyprus 60-day rule is far more flexible than Dutch 183-day SRT-equivalent. Dutch citizens (EU) use Yellow Slip — 4-6 weeks. Maintain Dutch family / business presence under DTT tie-breaker.
— EVERYTHING INCLUDED
— PROCESS
Map your Dutch exit + Cyprus arrival. Coordinate with your belastingadviseur on the conserverende aanslag filing + ATAD deferral.
Belastingdienst tax-residency cessation notification, BSN-deregistration, year-of-departure Dutch return + conservation-assessment filing.
Cyprus Ltd 10 working days. Yellow Slip 4-6 weeks. Tax Residency Registration + Non-Dom declaration. TIC. Personal IR1 onboarding.
Annual Cyprus IR1 + IR4. Coordinate with Dutch belastingadviseur on conservation-assessment monitoring (10-year window).
If your Cyprus Yellow Slip + Non-Dom declarations are not approved by the Civil Registry / Tax Department for any reason within our control, we refund 100% of our professional fee.
— COMMON QUESTIONS
Yes — Dutch BV continues paying Vpb on Dutch operations. Cyprus HoldCo collects dividends 0% Cyprus WHT + Non-Dom 0% SDC. Dutch-side WHT 15% standard on portfolio dividends; relief under NL-CY DTT (0% qualifying participations) — claim via Belastingdienst refund procedure.
Headline rate: Cyprus 80% exemption → effective ~3% at 15% CIT. NL Innovation Box: rate 9% on qualifying R&D-derived profit. For typical IP-heavy SaaS at scale, Cyprus is ~6 percentage points lower effective. NL has stricter nexus + qualifying-IP scope; Cyprus more permissive on copyrighted software.
Dutch 'conservation assessment' on substantial-interest (5%+) shareholders emigrating from NL. Tax computed on deemed disposal gain but DEFERRED (typically 10 years) — payable if shares disposed in interim OR after 10 years if still held. ATAD I deferral for EU/EEA moves provides additional protection. Get specific advice from Dutch tax adviser.
Yes — spouse + minor children covered with residence-permit extension.
Dutch Box 3 (fictitious-yield) tax on net wealth ceases on Dutch tax-residency exit. Cyprus has no equivalent — no Cyprus wealth tax. Substantial saving for HNW Dutch founders.
Migrating IP from NL Innovation Box-treated structure to Cyprus IP Box: case-specific. NL exit-charges on IP may apply (intangible-asset deemed-disposal). Cyprus IP Box on the migrated IP: subject to Cyprus's Nexus Fraction methodology. Worked carefully with Dutch + Cyprus advisers.
Reply within 24 hours from a senior adviser. No obligation, no upfront fee.