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Illustrative scenarios

Questions to resolve before a Cyprus move

These are hypothetical planning examples, not Zeno client case studies. We have not published verified client outcomes, tax savings or delivery times. Each scenario shows the questions that an individual engagement would need to answer.

Planning scenario 1

A German software founder considering a Cyprus base

The founder has an existing German company, software IP and a family. The first decision is whether a Cyprus presence would create a genuine business and personal move, rather than only a paper change.

Questions to check

  • Who owns the software, where is it developed, and where are key management decisions actually made?
  • Could a move trigger German exit-tax, permanent-establishment or employment consequences? A German tax adviser must assess these before a transfer.
  • Would the founder meet a Cyprus residence route, and could any IP income meet the Cyprus IP Box's asset, nexus and documentation tests?

Possible scope

A scoping discussion may cover Cyprus incorporation, immigration steps, accounting, payroll and the handoff to German advisers. No IP Box rate, residence outcome or completion date can be assumed from this outline.

Planning scenario 2

A UK investor planning a move with family assets

The investor holds investments and may have a trust, property and family members in more than one country. Tax residence in Cyprus is only one part of the analysis.

Questions to check

  • Which Cyprus tax-residence test could be met in the relevant calendar year, with reliable day-count and accommodation evidence?
  • How would the UK's residence, temporary non-residence, inheritance-tax and trust rules apply? Those are questions for UK-qualified advisers.
  • Which receipts are dividends, interest, rent, gains or pensions, and what Cyprus income-tax, SDC and GESY rules apply to each?

Possible scope

Zeno can discuss Cyprus residence, non-dom evidence and local service scope alongside independent Cyprus professionals. Trust or immigration work requires a separate fact-specific engagement. This scenario gives no tax-saving estimate.

Planning scenario 3

A non-EU technology team exploring a Cyprus operation

A founder wants an EU operating presence while some employees may relocate and others continue working abroad. Citizenship, employment location and actual management drive the route.

Questions to check

  • Which team members need a Cyprus work or residence permission, and which activities remain in another country?
  • Would the proposed operating and IP ownership match real functions, contracts, development work and transfer-pricing evidence?
  • What will banks and payment providers require to assess the company, owners, customers and source of funds? Account approval is their decision.

Possible scope

A scoped proposal can identify the formation, immigration, payroll, accounting and cross-border advice needed. It cannot promise a visa, bank account, tax rate or delivery timetable before the facts are reviewed.

Discuss your own facts

Send an enquiry for a free consultation. We will review the situation and confirm the next step and any proposed paid scope before work begins.

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