Cyprus HNW · Non-Dom + Family Office
Non-Dom 0% SDC on dividends, interest, rental for 17 years. 60-day rule (just 2 months/year of Cyprus presence). Category F PR via €300k property. Cyprus International Trust (perpetuity, forced-heirship protected, confidential). EU passport route after 7 years. Effective end-to-end wealth-structuring base — at materially lower cost than Luxembourg or Switzerland.
Free 30-min consultation. Reply within 24h.
— WHAT YOU GET
Cyprus's International Trusts Law 69(I)/1992 (as amended) gives modern, common-law-aligned trust statute. Perpetuity, forced-heirship override (Section 3(2)), settlor flexibility, confidentiality. Non-Cyprus-source trust income tax-free for non-resident beneficiaries; Cyprus-resident Non-Dom beneficiaries enjoy 0% SDC on distributions.
Three-layer structure: Cyprus Family HoldCo (operating businesses + portfolio + IP), Cyprus AIF (RAIF / AIF / AIF-LNP, EU-passportable for portfolio management), Cyprus International Trust (asset protection + succession). 0% participation exemption on share disposals; 0% outbound WHT on dividends to family.
17-year Cyprus Special-Defence-Contribution exemption on dividends + interest + rental income. Standard PIT applies to actively-earned income (with 50% expat exemption above €55k for new arrivals). No inheritance tax, no gift tax, no wealth tax in Cyprus.
Cyprus PR (Category F via €300k property + €30k external income) → 7 years continuous legal residence → naturalisation → Cyprus citizenship → EU passport. Full EU free movement, EU work / residency rights, EU healthcare. Cyprus's Greek-language B1 + civic-knowledge test are achievable with structured preparation.
— EVERYTHING INCLUDED
— PROCESS
Map your global wealth, residency goals, succession objectives, time-horizon. Design the Cyprus structure: tax residency + Non-Dom + PR + family office + trust as appropriate to your facts.
Yellow / Pink Slip + 60-day or 183-day rule + Non-Dom self-declaration. Tax Residency Certificate. Personal IR1 onboarding. Coordinated with home-country exit planning (UK SRT, German Wegzugbesteuerung, French Article 167 bis, Italian Article 166, Spanish Article 14.3).
Cyprus Family HoldCo (participation exemption + 0% outbound WHT). Cyprus AIF (RAIF for fastest launch, AIF-LNP for retail-investor-free closed-ended structure, full AIF for broader investor base). Cyprus International Trust for succession + asset protection.
Annual reporting cycle: HoldCo IR4, AIF audited financials + investor reports, Trust accounts, family annual review. Non-Dom IR1 + day-count tracking. UBO Register updates. DAC6 / DAC8 monitoring.
We deliver structures designed to withstand foreign-court forced-heirship attacks, EU exit-tax challenges, CFC look-through, and DTA Principal-Purpose-Test scrutiny. If a successful challenge invalidates our methodology purely because of our own error, we redo the work at no cost.
— COMMON QUESTIONS
Cyprus EU passport route + family office at materially lower cost vs Switzerland. Switzerland wins on Swiss-franc banking depth, lump-sum tax availability, and political neutrality. Hybrid Cyprus + Swiss structures are common — see our /articles/cyprus-vs-switzerland-2026 deep-dive.
ATAD I deferral applies to moves into Cyprus — exit tax typically postponed (often 5-year instalments, sometimes interest-free for EU/EEA destinations). Pre-departure restructuring (share-class adjustments, holding-structure reorganisations) can reduce the crystallised gain. See /articles/cyprus-exit-tax-leaving-uk-germany-2026.
Cyprus has NO inheritance tax, NO gift tax, NO wealth tax. Cyprus International Trust + family-office structure can shelter assets from forced-heirship attacks under Cyprus law (Section 3(2) Law 69(I)/1992). Home-country inheritance-tax rules may still bite based on YOUR residency at death — plan accordingly.
Cyprus International Trust statute (Section 3(2)) overrides foreign forced-heirship — Cyprus courts apply Cyprus trust law to assets settled into Cyprus trusts. Foreign courts may attempt to reach assets if jurisdiction is established; structuring + asset location matters. Specialist advice required.
Single-family office (SFO) typically rational from €50M-€100M+ of family wealth. Below that, a multi-family office (MFO) sharing infrastructure is more cost-efficient. Cyprus's lower overhead vs Luxembourg / Switzerland makes both thresholds lower in practice.
Reply within 24 hours from a senior adviser. No obligation, no upfront fee.