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.