The 30% ruling shrank to 27%. Cyprus non-dom didn't shrink at all.

In plain English: a Cyprus home, a Cyprus company or role, and 60+ days a year on the island. Dual-residency conflicts are now resolved through the tax treaty with your other country rather than by a blanket "not resident elsewhere" test. How the 60-day rule works in practice →

1. 1

   Break Dutch residency properly

   Dutch residency is a facts-and-circumstances test. The tax office looks at whether you have a durable home available in the Netherlands, where your minor children and spouse live, where you work or hold directorships, and your wider ties. Registration in the local registry creates a rebuttable presumption. Moving the whole family, closing the Dutch home, and building a real centre of life in Cyprus is what makes the move stick.

2. 2

   File the protective exit-tax assessment

   If you own 5% or more of a company, leaving the Netherlands triggers a protective assessment — a deemed sale at market value, taxed at current dividend rates. Moves inside the EU, Cyprus included, get automatic deferral with no security required. The tax only falls due if you actually sell, liquidate, or pay yourself a substantial dividend in the meantime. Hold steady and pace any distributions and you manage it.

3. 3

   Keep up the annual continuation filings

   While the deferred exit tax is outstanding, you file an annual confirmation with the Dutch tax office that you still hold the shares. Miss it and the deferral collapses — the whole assessment becomes payable. Straightforward paperwork, but it has to land on time every year.

4. 4

   Dutch nationals: plan around the 10-year inheritance tail

   Dutch nationals stay in the Dutch inheritance and gift tax net for 10 years after they leave. Non-Dutch nationals only have a 1-year tail for gift tax and no extended inheritance tail. Cyprus has no inheritance or gift tax, so during the Dutch tail only the Netherlands taxes — after it expires, wealth transfer is clean.

5. 5

   Decide what happens to the BV

   A Dutch BV stays Dutch-tax-resident for corporate tax wherever you live. Options: keep it and distribute dividends (Netherlands-Cyprus treaty gives 0% at source for ≥5% corporate holdings held 365 days); put a Cyprus holding on top and restructure; or wind it down. The right answer depends on the business and how you plan to draw income.

1. 1

   Before you move

   Get the exit side right

   The biggest relocation mistakes happen at home, not in Cyprus. Confirm when your home-country tax residency actually ends, sort out any exit-tax exposure on company shares, and decide what happens to any existing business. This is where most of the money is made or lost.

2. 2

   Month 1

   Set up the Cyprus side

   If you plan to use the 60-day rule, you need a Cyprus company and a role in it. We handle the incorporation, registered office and tax registrations so it's ready before you arrive. About 5–10 business days.

3. 3

   Month 2

   Move and file your Yellow Slip

   You arrive, rent or buy a home, and file the Yellow Slip within four months. It's inexpensive, quick, and confirms your right to be here on paper.

4. 4

   Month 2 onwards

   Build up your Cyprus days

   Whichever route you use — 60 days with ties, or 183 days — the important thing is to track presence properly from day one. A simple log, boarding passes, and receipts are enough. We tell you when you've crossed the line.

5. 5

   Year 1

   First Cyprus tax return, non-dom locked in

   At the end of your first tax year we file the return that formally registers you as a Cyprus tax resident and non-dom. From that point forward, your dividends come to Cyprus on the 0% line for the next 17 years.