Cyprus för svenska grundare · CIT 15% · Non-Dom 0%
Swedish CIT 20.6% + kapitalskatt 30% on dividends + 25-30% capital gains + tjänstebeskattning up to 57% on salary = punishing combined burden. Cyprus alternative: 15% CIT (effective ~3% IP Box), Non-Dom 0% SDC on dividends for 17 years, no Cyprus capital-gains tax on shares (Article 9(1)(g)), EU member-state status + DTT-clean residency transition.
Free 30-min consultation. Reply within 24h.
— WHAT YOU GET
Swedish CFC rules (Chapter 39a Inkomstskattelagen) target structures in jurisdictions with effective tax rates <55% of Swedish rate. Cyprus's 15% CIT is borderline; Cyprus IP Box ~3% effective triggers CFC review. EU member-state defence + substance + commercial-purpose documentation typically defends.
Sweden does NOT impose a general individual exit tax (unlike Germany, France, Italy, Spain, Netherlands). Capital-gains realisation at emigration is generally NOT triggered. Some specific anti-abuse rules apply where emigration is followed by short-term re-entry. Clean Swedish exit + sustained Cyprus residency typically avoid retroactive issues.
Cyprus Non-Dom 0% SDC for 17 years vs Swedish kapitalskatt 30% on dividends + interest. For €500k/yr founder dividend: SE €150k tax vs Cyprus €0 — saving ~€150k/yr.
Cyprus 60-day rule far more flexible than Swedish 183-day SRT-equivalent. Swedish citizens (EU) use Yellow Slip — 4-6 weeks. Compatible with maintaining Swedish family + business presence under DTT tie-breaker tests.
— EVERYTHING INCLUDED
— PROCESS
Map your Swedish exit + Cyprus arrival. Coordinate with your Swedish skatterådgivare on the Swedish-side residency cessation + 3/10-year recapture review.
Skatteverket tax-residency cessation, folkbokföring de-registration, year-of-departure Swedish return planning.
Cyprus Ltd 10 working days. Yellow Slip 4-6 weeks. Tax Residency Registration + Non-Dom declaration. TIC. Personal IR1 onboarding.
Sweden's '10-year rule' can re-tax certain Swedish-source share gains for 10 years post-emigration. Document Cyprus residency continuously. Coordinate with Swedish skatterådgivare on year-by-year monitoring.
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 — Swedish AB continues paying bolagsskatt 20.6% on Swedish operations. Cyprus HoldCo collects dividends 0% Cyprus WHT + Non-Dom 0% SDC. Swedish-side WHT 30% standard on portfolio dividends; relief under SE-CY DTT 1989 (5% qualifying participations); claim via Skatteverket refund procedure.
Sweden retains taxing rights on capital gains from disposal of Swedish-source shares for 10 years AFTER emigration (Chapter 3 §19 Inkomstskattelagen). DTT relief under tie-breaker may apply where Cyprus has residency + economic ties. Plan share-disposal timing relative to the 10-year window.
No general individual exit tax. Sweden's 10-year rule preserves Swedish source-state taxing right on Swedish-share gains but is NOT a deemed-disposal exit charge. Cleaner exit than DE / FR / IT / NL / ES.
Yes — spouse + minor children covered with residence-permit extension.
Sweden ABOLISHED its wealth tax in 2007. No Swedish wealth-tax exposure either way. Cyprus also has no wealth tax — net even on wealth-tax dimension.
Sweden's 3:12 rules (specific to closely-held company shareholders) provide favourable taxation up to certain thresholds + higher tax above. Swedish-side analysis depends on company structure. Cyprus structure may simplify the 3:12 calculus by moving headquarter / IP to Cyprus pre-emigration.
Reply within 24 hours from a senior adviser. No obligation, no upfront fee.