Cyprus company & tax resources
In-depth, primary-sourced guides on Cyprus tax, company formation, relocation, immigration, banking and accounting. Updated after every legislative change — including the 2026 tax reform.
239 in-depth guides · updated after every legislative change
Featured
Cyprus Company Formation Cost 2026: €950–€2,600 Full Breakdown
Every euro of the real cost: line-by-line government/registrar fees, professional fees vs Zeno's €950 fixed, optional extras (nominee, registered office, apostilles, banking), and 3 first-year cost scenarios in one table.
Read article
Cyprus Taxes 2026: The Complete Guide to Every Tax You Might Pay in Cyprus
Every Cyprus tax in one reference — corporate income tax, personal income tax, SDC, VAT, CGT, GESY, social insurance, IP Box, NID, property transfer fees, withholding tax, stamp duty (abolished), treaties and transfer pricing, fully updated post 2026 reform.
Read article
Cyprus Tax Residency & Non-Dom Status 2026: The 60-Day Rule, 183-Day Rule and 0% Tax on Dividends
Definitive 2026 guide to becoming a Cyprus tax resident and claiming non-dom status — 60-day rule (reformed), 183-day rule, day-counting, non-dom SDC exemption, and the new 27-year extension.
Read article
Cyprus Corporate Tax 2026: The New 15% Rate, the Reform and What Stayed the Same
Complete 2026 reform guide: the new 15% corporate rate, OECD Pillar Two, SDC cut from 17% to 5%, preserved exemptions, loss carry-forward extension, and the compliance calendar.
Read articleCyprus 17% Dividend Withholding Trap (2026): Who Pays, Who Is Exempt, How to Restructure
From 1 Jan 2026 Cyprus imposes defensive 17% withholding on dividends and interest paid to EU-blacklisted jurisdictions, 5% on dividends to other low-tax jurisdictions, and 10% on royalties. Every Cyprus company held through a BVI, Seychelles, Cayman or UAE parent is now exposed.
Read articleCyprus Crypto Tax 2026: The 8% Article 20E Regime for Traders, Stakers & DeFi Users
Article 20E introduces a flat 8% tax on crypto capital gains from 1 January 2026. Who qualifies, how the trader / investor line is drawn, how staking, mining, airdrops and DeFi are treated, with four worked examples.
Read articleFrom Germany to Cyprus (2026): Wegzugsteuer, Non-Dom & The Complete Relocation Playbook
A structured 2026 plan for German founders and high earners: §6 AStG exit tax, the 10-year erweiterte beschränkte Steuerpflicht tail, Cyprus non-dom access, Germany–Cyprus treaty mechanics, and a 12-month execution timeline.
Read article
Cyprus Nominee Director, Secretary & Registered Office (2026): When You Actually Need Them
A decision guide for founders choosing between Basic, Standard and Enterprise. What the three roles actually do, when each is legally required, when each is commercially necessary, and how to avoid the sloppy structures that fail on POEM, UBO or bank onboarding.
Read article
Deductible Expenses in a Cyprus Company (2026): The Complete Founder's Guide
Every expense category a Cyprus company can deduct in 2026 — home office, vehicles, entertainment (€30,000 cap from 2026), R&D super-deduction (120%), NID, loss carry-forward (7 years) — plus what is NOT deductible.
Read article
Cyprus Permanent Residency by Investment 2026 (€300k Cat 6.2)
Regulation 6(2) PR step-by-step: €300k + VAT new-build, €50k annual income, €30k fixed deposit, family inclusion, 2-4 month processing, the PR-vs-tax-residency distinction, and the 7-year pathway to naturalisation.
Read articleCyprus International Trusts — HNWI Asset Protection & Succession
Cyprus International Trusts Law 69(I)/1992 in depth. Indefinite perpetuity, s.4A settlor reservations, the 2-year claw-back, forced-heirship override, 5AMLD UBO register, and the post-2026 tax treatment for non-dom beneficiaries.
Read articleCyprus Litigation & Dispute Resolution 2026: Courts, Costs & Cross-Border Enforcement
Post-2023 Cyprus court reform: new Commercial Court (€2m+, English, expedited), Maritime Court, civil-procedure rules, arbitration (UNCITRAL), mediation, Brussels I bis enforcement, Mareva and Norwich Pharmacal asset-recovery tools.
Read articleM&A in Cyprus 2026: Cross-Border Mergers, Due Diligence & Tax Structuring
Cap.113 share-vs-asset deals, EU Cross-Border Mergers Directive, 90% squeeze-out, tax-neutral reorganisations under Art. 26 ITL, CGT 0% on shares, stamp duty abolished, EU/CPC merger control and FDI screening interplay. Founder-exit worked example €15m.
Read articleCyprus Tax Relocation Checklist 2026 — Free PDF
Practitioner-grade 14-step checklist for moving to Cyprus in 2026. Pre-arrival, arrival and post-arrival actions. Free, delivered to your inbox.
Read articleCyprus Relocation: One Coordinator vs Three Providers (2026)
Why Cyprus relocation goes wrong in the hand-offs between a separate lawyer, accountant and formation agent — six concrete failure modes and what one coordinated engagement changes.
Read articleCyprus-US Tax Treaty & FATCA for Americans Abroad 2026
How the 1984 Cyprus-US tax treaty + FATCA + FEIE work for US citizens relocating to Cyprus — why non-dom doesn't cut US federal tax, and the practical filing playbook.
Read articleCyprus-UK Tax Treaty Post-Brexit & Post Non-Dom 2026
The 2018 Cyprus-UK treaty, UK non-dom abolition (Apr 2025) + 4-year FIG regime interface, SRT vs 60-day rule, and the 25% Overseas Transfer Charge on pensions.
Read articleCost of Living in Cyprus 2026: City-by-City Real Numbers
Real 2026 monthly costs across Limassol, Paphos, Nicosia and Larnaca — rent, utilities, GESY, groceries, schooling and transport, with a family-of-four worked budget per city.
Read article
Your First 90 Days in Cyprus 2026: Legal & Tax Timeline
A week-by-week onboarding timeline: housing and EMI, yellow/pink slip and biometrics, GESY, IR59A tax election and non-dom, bank account, driving licence and school enrolment.
Read articleAll articles
Cyprus Anti-Hybrid Mismatch Rules (ATAD2) 2026
How Cyprus's ATAD2 anti-hybrid rules neutralise double deductions and deduction-without-inclusion in 2026, plus the treatment of hybrid entities, instruments, imported mismatches, reverse hybrids and tax-residency mismatches for cross-border groups.
Read articleCyprus Reverse Hybrid Entity Rule 2026 Explained
A Cyprus partnership is normally tax-transparent, but the ATAD II reverse-hybrid rule can deem it a resident company taxed at 15%. Here is when it bites, the 50% test, and the fund carve-out.
Read articleCyprus Back-to-Back Financing Margins in 2026
Cyprus scrapped its fixed back-to-back margins in 2022. Here is the 2.5% Circular 6/2023 safe harbour, who qualifies, why the CUP method is mandatory, and when a full TP Local File is required.
Read articleCyprus Provisional Tax 2026: Deadlines & 10% Rule
How Cyprus provisional (temporary) tax works in 2026: the two instalments due 31 July and 31 December, the 75% rule, the 10% under-estimation surcharge, revising your estimate, and late-payment interest.
Read articleCyprus Deemed Dividend 2026: The Legacy Profits Trap
Cyprus abolished deemed dividend distribution for profits from 1 January 2026, but pre-2026 accumulated profits stay locked in the 70% two-year 17% SDC net. The transitional trap for domiciled shareholders explained.
Read articleCyprus Capital Allowances & Wear and Tear 2026
A practical 2026 guide to Cyprus wear-and-tear allowance rates by asset class, how to claim them against the 15% corporate tax, balancing charges on disposal, and the rules for used and imported assets.
Read articleCyprus Company Car Benefit in Kind 2026
A company car with any private use is a taxable benefit in Cyprus. The catalogue-value method, private-use percentage scale, fuel and repairs add-ons, the €500 van rule, electric cars, reductions, and PAYE payroll reporting.
Read articleCyprus Group Loss Relief 2026: The EU Edge Cases
How Cyprus group loss relief works in 2026: the 75% group test, current-year-only surrender, interposed EU or treaty-country companies that keep the group intact, and importing an EU subsidiary's final losses under Marks & Spencer.
Read articleCyprus Tax Losses on Change of Ownership 2026
A change of ownership combined with a substantial change in the nature of the trade forfeits a Cyprus company's carried-forward tax losses under Article 13 — the classic M&A due-diligence trap explained.
Read articleCyprus Forex Gains & Losses Tax 2026
By default a Cyprus company's foreign-exchange gains are non-taxable and its FX losses non-deductible in 2026 — unless it trades currencies. The trading exception and the irrevocable realised-only election explained.
Read articleCyprus Bad Debt Deduction 2026: Art. 9(1)(c) Rules
When can a Cyprus company deduct a bad debt against its 15% corporate tax? The Article 9(1)(c) test, why specific write-offs qualify and general IFRS 9 provisions do not, plus the recovery clawback.
Read articleCyprus Personal Tax Deductions 2026: 20% Cap
Which personal income tax deductions a Cyprus resident can claim in 2026: life insurance premiums, pension, provident and GHS contributions capped at 20% of income, donations, and how to claim via the TD59.
Read articleCyprus Interest Deduction on Share Acquisitions 2026
Interest on a loan to acquire a wholly-owned Cyprus subsidiary is deductible under the post-2012 rule at the 15% rate, with a pro-rata clawback when the target holds non-business assets.
Read articleCyprus Liquidation Tax for Shareholders 2026
Winding up a solvent Cyprus company taxes the shareholders, not the company: the deemed dividend on undistributed profits, what domiciled shareholders pay, the non-dom exemption, and 20% CGT on property-rich companies.
Read articleCyprus Capital vs Trading: Badges of Trade 2026
Whether a disposal is a tax-free capital gain or taxable trading income turns on the badges of trade. How Cyprus applies them to property, crypto and securities in 2026.
Read articleCyprus Share Buyback: Private Company Rules 2026
A Cyprus private company cannot hold its own shares, but Cap. 113 offers two routes — redeeming redeemable shares or a court-confirmed capital reduction — each with its own 2026 tax and deemed-dividend traps.
Read articleCyprus Capital Reduction 2026: Court Procedure & SDC
How to reduce a Cyprus company's share capital in 2026: the court-approved procedure under Companies Law Cap. 113, creditor protection, and when an excess return of capital is recharacterised as a dividend subject to SDC.
Read articleCyprus Company Merger Under Cap. 113 (2026 Guide)
How to merge two Cyprus companies in 2026: the Cap. 113 court-sanctioned scheme of arrangement, the two hearings, shareholder and creditor approvals, section 201 squeeze-out, and Article 26 to 30 tax-neutral reorganisation relief.
Read articleCyprus Joint Venture Structuring 2026: Which Structure
How to structure a Cyprus joint venture in 2026: choosing between an incorporated JV company, a partnership and a contractual JV, plus shareholders' agreements, deadlock protection and the 15% tax treatment.
Read articleCyprus Minority Shareholder Remedies 2026
Frozen out of a Cyprus company as a minority shareholder? The 2026 guide to your remedies under Companies Law Cap. 113: the s.202 oppression petition, just-and-equitable winding up, and derivative actions.
Read articleCyprus Franchise Agreements 2026: Legal Guide
Cyprus has no franchise-specific law, so the contract carries everything. How to draft a franchise agreement, license the trademark, stay within EU competition limits, and handle the 10% royalty withholding tax in 2026.
Read articleCyprus ESOP Setup 2026: Employee Share Scheme Guide
A practical 2026 guide to building a Cyprus employee share-option pool: sizing it, designing compliant vesting and strike terms, and getting board, shareholder and Tax Commissioner approval for the flat 8% rate.
Read articleCyprus Fund Administrator Licence 2026: Rules & Setup
Cyprus has no standalone fund administrator licence in 2026. This guide explains the three CySEC-supervised routes that actually authorise fund administration, the scope, capital and fit-and-proper tests, the process, and how the administration company is taxed.
Read articleCyprus Insurance Intermediary Registration 2026
How to register as an insurance agent, broker or intermediary in Cyprus in 2026: the Superintendent's register, fit-and-proper tests, professional indemnity cover, IDD training, EU passporting and how commission income is taxed at 15%.
Read articleCyprus ASP Fiduciary Licence 2026: CySEC Rules
Who needs a Cyprus Administrative Service Provider (ASP) licence in 2026 under Law 196(I)/2012, what it covers, which regulator supervises it, and the capital, insurance, fit-and-proper and application requirements.
Read articleCyprus Examinership 2026: Corporate Rescue Guide
How a distressed but viable Cyprus company can be rescued through examinership: the court moratorium, the examiner's role, the scheme of arrangement, and how the procedure compares with liquidation and the EU restructuring framework.
Read articleCyprus Register of Charges & Debentures 2026
How to register a charge or debenture over a Cyprus company's assets with DRCOR in 2026: which charges are registrable, the strict 21-day deadline, fixed versus floating charges, how priority is decided, and recording satisfaction.
Read articleCyprus Company Limited by Guarantee: 2026 Guide
How a Cyprus company limited by guarantee works in 2026: no share capital, non-profit and NGO uses, how it differs from an association, formation under Cap. 113, taxation at 15%, when the charitable exemption applies, and annual audit and filing duties.
Read articleConvert a Cyprus Private Company to Public (2026)
A step-by-step guide to converting a Cyprus private company into a public company under Cap. 113: the special resolution, the 25,629 euro minimum capital, the statement in lieu of prospectus, and how to reverse it.
Read articleCyprus Apostille & Document Legalisation 2026
Who issues the Cyprus apostille, how to legalise foreign documents for use here, the €5 fee, realistic timelines, the non-Hague consular route, and the exact documents relocators and companies get caught out on.
Read articleCyprus Power of Attorney 2026: Remote Signing Guide
How to grant a Cyprus power of attorney from abroad in 2026: general versus special PoA, notarisation and apostille, using it for property, company and banking, plus how to revoke it.
Read articleCyprus Source of Funds Letter 2026: KYC Evidence
What banks and corporate service providers demand to verify source of funds and source of wealth in Cyprus: the exact documents, evidence by income type, and why KYC applications fail.
Read articleCyprus Cross-Border Divorce 2026: Jurisdiction Guide
How a Cyprus Family Court dissolves a cross-border marriage in 2026 — jurisdiction under Brussels IIb, grounds, automatic EU recognition, and how property, maintenance and children are decided across borders.
Read articleCyprus Private Health Insurance Cost 2026
What private health insurance costs in Cyprus in 2026 alongside GESY: indicative annual premiums by age, what each layer covers, why residents still buy private cover, and how to choose a plan.
Read articleCyprus Certified Translation 2026: Sworn Translators
In Cyprus only sworn translators on the official PIO register can certify a translation under Law 45(I)/2019. Who certifies, when immigration and company files need it, the apostille order, the EU exemption, and 2026 cost.
Read articleBuying a Used Car in Cyprus 2026: Transfer & Road Tax
A practical 2026 guide to buying a second-hand car in Cyprus: the Road Transport Department transfer process, the TOM 9B form, road tax, the MOT, compulsory insurance, and what it all costs.
Read articleHow to Register as Self-Employed in Cyprus (2026)
A step-by-step 2026 guide to registering as a Cyprus sole trader: getting your Tax Identification Code, enrolling with Social Insurance within 60 days, GESY, VAT thresholds, income tax and every deadline.
Read articleCyprus Probate & Estate Administration 2026
How to administer a deceased person's estate in Cyprus: obtaining the grant of probate or letters of administration, the District Court Probate Registry, forced heirship under Cap. 195, EU choice of law, tax and timeline.
Read articleRecognising Foreign Qualifications in Cyprus 2026
Cyprus splits recognition in two: KYSATS confirms academic degree equivalence, while the Department of Labour handles professional recognition under EU Directive 2005/36/EC. Learn when relocating professionals actually need recognition to work, and how EU and third-country credentials differ.
Read articleDriving a Foreign-Plated Car in Cyprus (2026)
How long you can drive a foreign-registered car in Cyprus, the EU vs non-EU split, temporary-importation rules, transfer-of-residence relief, the costs, and the penalties for overstaying on foreign plates.
Read articleCyprus for Doctors 2026: Licensing & Tax Guide
A relocating physician's 2026 guide to Cyprus: Medical Council registration, GESY provider contracting, and choosing between employment and a clinic company under the 15% corporate rate and non-dom rules.
Read articleCyprus for Pilots & Airline Crew: 2026 Tax Guide
How pilots and airline crew are taxed in Cyprus in 2026: the 60-day residency route for heavy travellers, where your salary is actually taxed under aircraft-crew treaties, non-dom investment relief, and the 50% expat exemption.
Read articleCyprus Seafarer Tax 2026: Income Tax Exemption
Qualifying crew, officers and masters pay zero Cyprus income tax on maritime wages under Law 44(I)/2010. Who and which ships qualify, the conditions, social insurance, residency and how to claim it.
Read articleCyprus Tax for Professional Athletes 2026
How Cyprus taxes professional athletes in 2026 — salary and prize money under the income-tax bands, the 50% expat exemption, non-dom treatment of image rights and endorsements, and how to structure each income stream correctly.
Read articleCyprus for IT Contractors 2026: Tax & Company Setup
A practical 2026 guide for freelance developers and IT contractors weighing a Cyprus company: the 15% corporate rate, the IP Box on code you own, non-dom dividends, invoicing EU clients, and the substance you actually need.
Read articleGetting Paid in Crypto in Cyprus: 2026 Tax Rules
Paid a salary or fees in crypto while Cyprus tax-resident? The coins are income at their euro value on receipt — not the 8% Article 20E rate, which only taxes a later sale.
Read articleCyprus Airbnb & Short-Term Rental Tax 2026
Renting a Cyprus property short-term in 2026 means registering it with the Deputy Ministry of Tourism, possibly charging 9% VAT, and paying income tax on the profit — here are the rules, thresholds and penalties.
Read articleCyprus Property Purchase Permit for Foreigners 2026
EU citizens buy Cyprus property freely, but non-EU nationals need a Council of Ministers acquisition permit under Cap. 109. The permit, ownership limits, buying process, Land Registry protection and 2026 costs explained.
Read articleForeign Company in Cyprus: POEM Residency 2026
Move to Cyprus but keep the company you built abroad? Place-of-effective-management and the management-and-control test can make that foreign company Cyprus tax-resident on worldwide profits. How the 2026 rules work and how to stay onside.
Read articleCyprus Tax on Remote Work for a Foreign Employer 2026
Living in Cyprus and working remotely for a company abroad? How your personal income tax, the 183 and 60-day residency rules, social insurance, GESY, the A1 certificate and payroll options work in 2026.
Read articleCyprus Employee Stock Options: New 8% Tax (2026)
From 1 January 2026, gains from approved employee share-option schemes are taxed at a flat 8% in Cyprus. Covers eligibility, the 2x-salary and €1m/10-year caps, and mandatory pre-approval.
Read articleCyprus Tax Losses 2026: Carry-Forward & Group Relief
After the 2026 reform, Cyprus trading losses carry forward for seven years instead of five. This guide covers the new rule, the set-off ordering, pre-2026 losses, and the 75% conditions for group relief.
Read articleCyprus Foreign Tax Credit & Double Tax Relief 2026
How a Cyprus tax resident relieves foreign tax in 2026: a credit for the lower of the foreign tax or the Cyprus tax on the same income, treaty versus unilateral relief, and the per-source limit.
Read articleCyprus Participation Exemption: Foreign Dividends 2026
Foreign dividends into a Cyprus company are usually taxed at 0% in 2026, exempt from both the 15% corporate tax and 5% SDC. The exact conditions, the anti-abuse test, and holding rules.
Read articleCyprus Outbound Withholding Tax 2026: 0% Guide
Cyprus applies 0% withholding tax on dividends and interest to non-residents and on royalties for rights used abroad, with 10% domestic-use royalties and new 2026 defensive measures on blacklisted and low-tax related parties.
Read articleCyprus R&D Super-Deduction 2026: The 120% Tax Break
Cyprus lets a business deduct 120% of qualifying R&D costs — a 20% uplift on money it never spent, available to 2030. What qualifies, how capital spend spreads, and how it works with the ~3% IP Box.
Read articleCyprus CGT on Shares & Property Companies 2026
Selling Cyprus company shares is normally 0% CGT — but a 20% charge now hits shares deriving 20% or more of their value from Cyprus immovable property, a threshold cut from 50% in the 2026 reform.
Read articleCyprus Carried Interest Tax 2026: 8% for Fund Managers
Eligible AIFM and UCITS executives in Cyprus can elect a flat 8% tax on carry-linked variable remuneration for ten years, with a 10,000 euro minimum. Who qualifies, the conditions, and non-dom stacking.
Read articleCyprus-Germany Tax Treaty 2026: Dividends & Pensions
A practical 2026 guide to the Cyprus-Germany double tax treaty: the 5% and 15% dividend caps, 0% interest and royalty treatment, how German pensions are taxed, and the Article 4 residence tie-breaker.
Read articleCyprus Foreign PE Profits Exemption 2026 Explained
Cyprus exempts foreign permanent-establishment profits from the 15% corporate tax, but 2026 adds sharper edges: an election to tax instead, loss recapture, an anti-avoidance test, and an EU-blacklist carve-out.
Read articleCyprus Director Duties & Liabilities 2026
A plain-English guide to what a Cyprus company director is legally on the hook for in 2026 — fiduciary duties, the duty of care, wrongful and fraudulent trading, and how to limit personal liability.
Read articleRestore a Struck-Off Cyprus Company (2026 Guide)
Struck off the Cyprus register? Learn both routes back in 2026: administrative restoration via Form HE64 within 24 months, or a court order under section 327 within 20 years, plus fees and tax catch-up.
Read articleRedomiciliation Out of Cyprus 2026: Transfer Abroad
Transferring a Cyprus company's registered seat abroad without liquidating: eligibility, shareholder and creditor consent, the DRCOR form ME2 process and strike-off, plus the tax and exit consequences that make leaving different from moving in.
Read articleCyprus Payment Institution (PI) Licence 2026
A 2026 guide to the Cyprus Payment Institution licence: initial-capital tiers of €20k, €50k and €125k, Central Bank of Cyprus authorisation under PSD2, client-fund safeguarding, EU passporting and the coming PSD3 merger.
Read articleCyprus AIFM License 2026: CySEC Rules & Capital
A practitioner guide to the Cyprus AIFM authorisation in 2026: the €100m/€500m sub-threshold vs full regime, €125,000 initial capital, the CySEC process and timeline, AIFMD II changes, and pairing the manager with a RAIF.
Read articleCyprus Insurance Company License 2026: Full Guide
How to authorise an insurance or reinsurance company in Cyprus in 2026: the ICCS and Superintendent, Solvency II, MCR and SCR capital thresholds, fit-and-proper governance, the application process, EU passporting and tax.
Read articleCyprus ECSP Crowdfunding Licence 2026: CySEC Guide
How to obtain a European Crowdfunding Service Provider authorisation from CySEC in Cyprus under Regulation (EU) 2020/1503 — the €5m 12-month cap, €25,000 own-funds rule, investor protection and EU passporting.
Read articleCyprus Company Secretary: Duties & Rules 2026
Is a company secretary mandatory for a Cyprus company in 2026? The direct answer under Cap. 113, who can lawfully act, the statutory duties, the registered-office link, personal liability, and what a corporate secretary provider actually does.
Read articleCyprus Tax Number (TIC): How to Register in 2026
Who needs a Cyprus Tax Identification Code in 2026, the documents to prepare, and how to register on the Tax For All portal — with timing, cost, and why the number gates residency, employment, banking and non-dom status.
Read articleCyprus Work Permit for Non-EU Nationals 2026
A non-EU national needs employer sponsorship to work in Cyprus. This 2026 guide covers the Company of Foreign Interests route, the €2,500 salary floor, quotas, timelines, family work rights and the EU Blue Card.
Read articleCyprus Cost of Buying Property 2026: Transfer Fees
A buyer's breakdown of the true 2026 cost of Cyprus property: the 3/5/8% transfer fees with the permanent 50% reduction, the 5% vs 19% VAT split, legal fees, and stamp duty now abolished.
Read articleCyprus Mortgage for Foreigners 2026: LTV, Rates
Yes, foreigners and non-residents can get a Cyprus mortgage in 2026. The loan-to-value and deposit rules, interest-rate reality, banks that lend, documents, the non-EU acquisition permit, and every transaction cost.
Read articleFrom Australia to Cyprus 2026: Tax & Visa Guide
A 2026 guide for Australians relocating to Cyprus: visa routes for non-EU nationals, ceasing Australian tax residency, the CGT event I1 exit charge, superannuation, the missing double-tax treaty, and how Cyprus non-dom rules tax you.
Read articleCyprus Citizenship by Descent 2026: Rules & Process
Born abroad to a Cypriot parent, or descended from one? A 2026 guide to acquiring Cyprus and EU citizenship by descent under the Civil Registry Law — who qualifies, the documents, and how dual citizenship works.
Read articleGetting Married in Cyprus: 2026 Guide for Foreigners
Foreigners can legally marry in Cyprus with no residency requirement. This guide covers the town-hall notice period, the same-day special licence, the documents you need, the fees, and how the marriage is recognised abroad.
Read articleCyprus Employer of Record vs Company (2026)
Should you hire in Cyprus through an Employer of Record or incorporate? A 2026 comparison of cost, control, compliance and permanent-establishment risk — and the point where switching to your own entity pays off.
Read articleCyprus Amazon FBA Sellers 2026: Company & VAT Setup
How to run an Amazon FBA or EU e-commerce business through a Cyprus company in 2026: the 15% corporate tax setup, VAT and OSS registration, EORI and customs, Pan-EU fulfilment VAT, and the substance you actually need.
Read articleCyprus E-Invoicing & ViDA 2026: The Road to 2030
Is e-invoicing mandatory for a Cyprus business in 2026? Not yet — only the public-sector channel. But the EU ViDA package makes intra-EU B2B e-invoicing on EN 16931 compulsory from 1 July 2030.
Read articleCyprus MiCA Token Launch: White Paper Rules 2026
Launching a crypto token from Cyprus under MiCA in 2026: when a white paper is required, the Article 4(2) exemptions, how to notify CySEC, withdrawal and director-liability rules, and how the issuer is taxed.
Read articleCyprus Bank Account Without Residency: 2026 Guide
Non-residents can open Cyprus company and personal accounts in 2026, but KYC bites hard. The document file banks demand, source-of-funds checks, banks versus EMIs, remote onboarding, and why non-EU applications get rejected.
Read articleCyprus EMI Licence 2026: How to Get Authorised
A practitioner's guide to authorising an Electronic Money Institution in Cyprus in 2026: the €350,000 capital requirement, the Central Bank's new pre-application exploratory stage, safeguarding, EU passporting, timeline and the coming PSD3 changes.
Read articleCyprus CIF (CySEC) Licence 2026: Capital, Steps, Cost
A senior-practitioner guide to authorising a Cyprus Investment Firm in 2026 — the €75k/€150k/€750k capital tiers, MiFID II scope, CySEC application steps and timeline, governance, DORA and ongoing prudential and AML compliance.
Read articleCyprus Fund Setup 2026: RAIF and AIF Explained
How to launch a Cyprus alternative investment fund in 2026 — the RAIF fast-track, the mandatory authorised-AIFM rule, AIF types, legal structures, investor tiers, capital thresholds, AIFMD II and the 15% fund tax base.
Read articleCyprus Betting & Gaming Licence 2026: Class A & B Guide
Cyprus licenses sports betting only — Class A land-based and Class B online. The €500,000 capital, €550,000 guarantee, fees, 15% net-revenue tax, and why online casino and slots are not licensable in 2026.
Read articleCyprus SDC 2026: Dividends, Interest & Rents
The 2026 reform reshaped Cyprus SDC: dividends cut to 5% for domiciled residents, interest still 17%, rental SDC abolished, deemed dividend distribution scrapped, and non-doms at 0% throughout.
Read articleCyprus VAT for E-Commerce: OSS & IOSS in 2026
How Cyprus online sellers handle EU VAT in 2026: the €10,000 distance-sales threshold, the Union and non-Union OSS, IOSS for imports under €150, Cyprus registration, filing deadlines, penalties and the 2026 low-value import changes.
Read articleCyprus Payroll & Employer Registration 2026
A step-by-step 2026 guide to becoming a Cyprus employer: Social Insurance registration and Ergani, the 15.4% employer and 11.45% employee contribution rates, the €68,904 insurable-earnings ceiling, PAYE withholding and monthly deadlines.
Read articleBuying a Cyprus Shelf Company 2026: Price & Risks
What a ready-made Cyprus shelf company costs in 2026, how fast the share transfer completes, exactly what you inherit, the hidden-liability risks sellers omit, and when a fresh incorporation is the safer, cheaper choice.
Read articleHow to Change a Cyprus Company Name (2026)
A step-by-step 2026 guide to renaming a Cyprus company: Registrar name approval, the 75% special resolution, the filing and certificate of change of name, fees, timeline, and why the entity, tax number and contracts continue unchanged.
Read articleCyprus Share Transfer 2026: Private Company Guide
How to transfer shares in a Cyprus private company in 2026 — instrument of transfer, board approval and pre-emption, the HE57 filing, why stamp duty is gone, when 0% CGT becomes 20%, and the UBO update.
Read articleIndia to Cyprus 2026: Visas, Tax & Relocation Guide
A 2026 roadmap for Indian nationals relocating to Cyprus: choosing the right visa route, becoming a Cyprus tax resident under the 15% and non-dom regime, exiting Indian tax through RNOR, and using the India–Cyprus treaty.
Read articleBest Places to Live in Cyprus for Expats 2026
A 2026 city-by-city comparison for expats moving to Cyprus — rents, jobs, schools, expat community and lifestyle across Limassol, Paphos, Larnaca and Nicosia, and exactly who each city suits.
Read articleFinding a Job in Cyprus 2026: Salaries & Sectors
A practical 2026 guide to working in Cyprus as a foreigner: the minimum and average salary, in-demand sectors, EU versus non-EU work permit routes, where to find jobs and take-home pay.
Read articleCyprus Company Payment Processing: Stripe & PayPal 2026
A practical 2026 guide to getting a Cyprus company paid: Stripe and PayPal availability and requirements, JCC and Viva Wallet local acquiring, Wise and Revolut Business settlement rails, and why applications get rejected.
Read articleCyprus Yacht Leasing VAT Scheme 2026: The Real Rules
The famous "VAT as low as 2.4%" yacht scheme was abolished in 2019. Here is how Cyprus really charges VAT on pleasure-yacht leasing in 2026: use-and-enjoyment, evidence rules and structuring.
Read articleCyprus Tax Reform 2026: Everything That Changed
A consolidated, source-checked explainer of the 1 January 2026 Cyprus tax reform: the 15% corporate rate, 5% dividend SDC, abolished deemed dividend distribution, €22,000 tax-free band, seven-year loss carry-forward, 8% crypto charge and stamp-duty overhaul.
Read articleCyprus Income Tax Bands 2026: Tax-Free €22,000
Cyprus raised the personal income tax-free threshold to €22,000 from 1 January 2026 and widened the bands. See the exact 2026 rates, slice-by-slice worked examples, GESY, deductions, and how expats and non-doms fit in.
Read articleCyprus Rental Income Tax 2026: Landlord Guide
Cyprus landlords in 2026 pay income tax on net rent at the normal bands after a 20% deduction, plus 2.65% GESY. SDC on rent is abolished and electronic rent payment is now mandatory.
Read articleCyprus 5% VAT on a Primary Residence (2026 Guide)
How Cyprus's reduced 5% VAT on a new primary residence works in 2026: the 130 m² / €350,000 / €475,000 caps, the 19% split, eligibility, the 2026 amendment, and the 10-year clawback.
Read articleCyprus Take-Home Pay 2026: Gross-to-Net Salary Guide
What a Cyprus salary really nets in 2026: the 8.8% social insurance rate and its ceiling, 2.65% GESY, the reformed income tax bands, and worked take-home examples at €30k, €60k and €100k.
Read articleCyprus vs Ireland 2026: Company & Founder Tax
Ireland's 12.5% trading rate is famous, but the profit that reaches the founder tells a different story. A 2026 head-to-head on corporate rate, dividend extraction, personal tax, IP and substance.
Read articleWho Must File a Cyprus Tax Return in 2026 (IR1)
From the 2026 tax year, filing a personal income tax return is mandatory for every Cyprus tax resident aged 25 to 71 — even with no taxable income. Deadlines, TAXISnet steps and penalties explained.
Read articleHow to Register a Trademark in Cyprus (2026)
Two routes to protect your brand from Cyprus in 2026: a national mark through the Registrar from €129, or an EU-wide trademark via EUIPO from €850. Fees, process, opposition window and timelines compared.
Read articleCyprus Branch vs Subsidiary 2026: Which to Choose
A foreign company entering Cyprus can register a branch or incorporate a subsidiary. Compare legal personality, liability, the 15% corporate tax base, accounting and audit duties, DRCOR registration, and a clear decision framework for 2026.
Read article
Cyprus DAC8 & CARF Crypto Reporting 2026
Cyprus transposed DAC8 via Law 38(I)/2026, aligning with the OECD CARF. Who must report as an RCASP, what user and transaction data is collected, and the 2026-to-2027 reporting timeline explained.
Read articleCyprus Ltd Requirements 2026: Directors & Capital
Exactly what a Cyprus private limited company needs in 2026 — one director, one shareholder, one secretary, a registered office, no minimum share capital, and a filed UBO — plus the annual obligations that follow.
Read articleCyprus 183-Day Tax Residency Rule 2026
How the unconditional 183-day physical-presence test makes you a Cyprus tax resident in 2026, exactly how to count arrival and departure days, and how it compares with the conditional 60-day rule after the reform.
Read articleCyprus Non-Dom Effective Tax Rate 2026 (Worked Examples)
What a Cyprus non-dom really pays in 2026: a 15% corporate layer, 0% SDC on dividends, and a GESY charge capped near €4,770 — worked examples showing a blended 15%–19% effective rate.
Read articleCyprus Company Annual Compliance Checklist 2026
The complete 2026 annual compliance checklist for a Cyprus company — statutory audit, TD4 tax return, HE32 annual return, UBO register, VAT/VIES/OSS, every filing deadline, and the penalties for missing them.
Read articleBest EU Country to Form a Company in 2026
An honest 2026 comparison of Cyprus against Ireland, Estonia, Malta and Bulgaria — headline versus real effective rates, dividend taxation, substance and setup — to help you pick the right EU jurisdiction.
Read articleCyprus vs Bulgaria 2026: Which Wins on Tax?
Bulgaria's flat 10% corporate tax beats Cyprus's 15% on paper, but non-dom dividends, the IP Box and residency rules routinely flip the answer. A figure-by-figure 2026 comparison of who really pays less.
Read articleCyprus vs Estonia vs UAE: Best Company in 2026?
A side-by-side comparison of Cyprus (flat 15%), Estonia (0% until distribution, then 22%) and the UAE (9%) across headline rates, dividend timing, EU market access, substance rules and the owner's personal tax.
Read articleRetire in Cyprus 2026: Residency, Pension Tax & GESY
The 2026 guide to retiring in Cyprus: which residence permit fits a pensioner, the 5% flat pension-tax election, non-dom exemptions on investment income, GESY healthcare, and the real cost of living.
Read articleCyprus HE32 Annual Return 2026: Deadline, Fee, Penalties
A plain-English guide to the Cyprus HE32 annual return in 2026: what it is, the 28-day deadline, the €20 filing fee, who must sign it, and the €50 + €1/day late penalty capped at €150.
Read articleCyprus VAT, VIES & OSS Returns 2026: Filing Guide
A practical 2026 guide to Cyprus VAT compliance: the €15,600 registration threshold, VAT rates, quarterly VAT returns, monthly VIES statements, when to use OSS for EU B2C sales, every deadline and the penalties for filing late.
Read articleCyprus vs Dubai (UAE) 2026: Tax, Cost & Substance Compared
UAE 9% corporate tax (0% under AED 375k / qualifying free-zone) vs Cyprus 15% + 0% non-dom dividends. EU access, treaties, banking, substance, residency and reputation — with a full head-to-head table and verdict.
Read articleCyprus vs Estonia 2026: 0% Retained vs 15% + Non-Dom
Estonia's 0% on retained earnings (22% on distribution) and e-Residency (not tax residency) vs Cyprus 15% + 0% non-dom dividends + 3% IP Box — which wins for reinvesting SaaS vs dividend-taking founders.
Read articleCyprus vs Portugal 2026: After NHR Ended, Does Non-Dom Win?
Portugal's NHR closed to new entrants (IFICI is narrow) — progressive tax to 48% vs Cyprus non-dom 0% on dividends for 17 years. Corporate, crypto, cost of living and residency routes compared.
Read articleCyprus vs UK 2026: After the UK Non-Dom Abolition
The UK abolished non-dom (April 2025) — 4-year FIG then worldwide tax, 25% corporation tax, dividends to 39.35%. Cyprus answers with 15% CIT, 0% non-dom dividends and no CGT on securities. The SRT traps to avoid.
Read articleCyprus vs Malta 2026: Company Formation & Tax Head-to-Head
15% vs Malta's 35%-with-6/7ths-refund, non-dom regimes, formation cost & speed, substance, banking reality, IP box 3% vs patent box, audit and reputation — a full comparison table plus who-should-choose-which.
Read articleCyprus Company for Non-EU Citizens 2026: Rules, Banking & Residency
100% foreign ownership is allowed — here's the reality for non-EU UBOs: director/management-and-control, bank vs EMI onboarding, Company of Foreign Interests + work permits, sanctions screening and common rejections.
Read articleRegister a Cyprus Company Remotely 2026: The 100% Online Process
Form a Cyprus company without visiting — KYC via certified copies/video, POA, e-signatures, remote bank/EMI onboarding, the 5–10 day timeline, and the few steps that still can't be done remotely.
Read articleCyprus Accounting Fees 2026: Real Prices for Bookkeeping, Audit & Payroll
Transparent market fee table — bookkeeping by volume, statutory audit vs the review-engagement option, TD4, VAT + VIES, payroll per employee, HE32 — vs Zeno's €1,950/yr fixed, and what drives fees up.
Read articleCyprus Audit Requirements 2026: Who Needs an Audit (New €300k Rule)
Is a statutory audit mandatory in 2026? The review-engagement option below the turnover/assets thresholds, a yes/no decision flow, dormant-company and first-year rules, deadlines and non-filing penalties.
Read article
Cyprus IP Box Regime 2026: ≈3% Effective Tax on Software, Patents & R&D Income
How the 80% deduction works under the new 15% rate, the modified-nexus ratio with a worked SaaS example, what qualifies, and the substance requirements you must meet.
Read articleCyprus Holding Company 2026: The Complete Tax-Efficient Structuring Guide
Participation exemption on dividends, 100% exemption on share disposals, 0% outbound withholding tax, EU Directives, and 65+ double tax treaties. Four common structures explained.
Read articleCyprus Pink Slip 2026: Temporary Residence Permit for Non-EU Nationals
Category F (financially independent), Digital Nomad Visa, employment permit and family — documents, fees, timelines, and the path to permanent residence for non-EU, non-EEA, non-Swiss nationals.
Read articleCyprus Yellow Slip (MEU1) 2026: Registration Certificate for EU, EEA and Swiss Citizens
The EU-citizen registration certificate for stays over 3 months. Worker / self-employed / student / self-sufficient categories, required documents, €20 fee, processing times, and MEU3 permanent residence after 5 years.
Read articleCyprus Non-Dom Status Explained: 0% Tax on Dividends for 17 Years
How the non-domiciled regime eliminates dividend, interest, and rental income tax for up to 17 years. Eligibility, duration, and practical implications for relocators.
Read article
The 60-Day Rule: How to Become a Cyprus Tax Resident Without Living There Full-Time
Become a Cyprus tax resident by spending just 60 days a year on the island. The four conditions (reform update), practical examples, and common mistakes.
Read article
How to Register a Company in Cyprus: The Complete 2026 Guide
Everything you need to know about registering a Cyprus limited company — from name approval to bank account opening. Step-by-step process with timelines and costs.
Read article
Opening a Business Bank Account in Cyprus (2026): Banks, Requirements & How to Avoid Rejection
Local banks vs EMIs (Wise, Revolut, Bunq), KYC documentation checklist, source-of-funds requirements, high-risk industries, and realistic onboarding timelines.
Read articleThe True Cost of Running a Cyprus Company in 2026: Audit, Accounting & All-In Budget
Honest 2026 breakdown of every recurring cost — mandatory statutory audit, bookkeeping, corporate tax return, VAT, payroll, HE32 — with three realistic scenario budgets and the compliance penalty table.
Read article
Cyprus VAT Registration & Compliance (2026): Thresholds, Returns, VIES, OSS & Reverse Charge
19% standard rate, registration thresholds, quarterly returns, monthly VIES, OSS for B2C digital sales, reverse charge mechanics, refund claims, and penalties.
Read article
Cyprus vs Portugal vs Malta vs UAE: Where Should You Relocate Your Business?
A fair comparison of the four most popular relocation destinations for entrepreneurs. Corporate tax, dividend tax, residency requirements, and quality of life.
Read articleCyprus Economic Substance 2026: What Banks, Tax Authorities & Treaty Partners Actually Check
Post-BEPS, post-ATAD, post-Pillar Two. The 2026 substance playbook — board composition, local office, employees, paperwork, bank accounts — with a 30-point self-scoring checklist.
Read articleHow to Dissolve or Strike Off a Cyprus Company (2026): Complete Exit Guide
Strike-off vs members’ voluntary liquidation vs creditors’ voluntary liquidation. The 2026 process under Companies Law Cap.113 with step-by-step timelines, costs, tax clearance and the 20-year restoration risk.
Read articleCyprus for SaaS & AI Founders (2026): IP Box, 15% Corporate Tax & The Two-Entity Structure
The complete Cyprus playbook for a post-2026 software or AI business. IP Box at ≈3%, 15% corporate tax, a Cyprus holding over a Cyprus IP company, IP assignment done legally, exit-ready structuring, with a €3M ARR worked model.
Read articleWill My Home Country Still Tax Me After Moving to Cyprus? (UK, Germany, France, Netherlands)
How to credibly break tax residency with your home country when moving to Cyprus. UK Statutory Residence Test, German unbeschränkte Steuerpflicht, French centre des intérêts économiques, Dutch 10-year rule. Evidence pack and worked timelines.
Read articleCyprus vs Estonia vs Dubai (2026): Which Structure Fits a Remote EU Business?
A fair, data-led 2026 comparison of Cyprus, Estonia e-Residency and UAE free zones. Tax, substance, banking, EU access, exit — with persona recommendations for SaaS, e-commerce, crypto and consulting businesses.
Read articleHiring Your First Employee in Cyprus (2026): Payroll, Social Insurance & GESY Without Surprises
Complete employer’s playbook for a Cyprus company. Register as employer, sign the right contract, build the full cost stack, handle PAYE, stay on top of the monthly compliance calendar.
Read articleCyprus Permanent Establishment Risk (2026): When Your Remote Work Triggers Taxes for Your Employer
The PE question most remote-from-Cyprus workers don’t ask until it’s too late. OECD Article 5 applied to remote employment, home-office exceptions, dependent-agent PE, and the three realistic fixes for employers.
Read articleSelling Your Cyprus SaaS (2026): Share Sale vs Asset Sale & The 0% Exit Exemption
A founder’s playbook for a clean Cyprus SaaS exit. Share sale beats asset sale for the seller; Cyprus CGT on non-real-estate shares is 0%; participation exemption supports holdco-level reorganisations; non-dom distribution delivers proceeds to the founder at near-zero personal tax.
Read articleCyprus Non-Dom After 17 Years: The 2026 Extension to 22 — and Up to 27 — Years
How the 2026 reform extended the Cyprus non-dom window from 17 years to 22 years automatic, with an optional paid extension to 27 years. Mechanics, cost of the extension, who should take it, economics at typical dividend levels.
Read articleFrom Israel to Cyprus (2026): Tax, Residency & Corporate Relocation Playbook
A complete guide for Israeli founders and investors relocating to Cyprus: breaking Israeli residency under the center-of-life test, handling the Section 100A exit tax, qualifying for Cyprus non-dom + 60-day rule, and migrating or restructuring the Israeli company.
Read articleRedomiciling a BVI or Seychelles Company to Cyprus (2026): Complete Process
Transfer the legal seat of a BVI, Seychelles, Cayman, Isle of Man, Jersey, Guernsey or UAE company to Cyprus under the Companies Law Cap.113. Documents, timeline, tax continuity, banking, and when to use alternatives.
Read articleCyprus Holding Company for Amazon & E-Commerce Sellers (2026): OSS, Stock & Structuring
The complete Cyprus playbook for Amazon, Shopify and multi-marketplace e-commerce sellers in 2026. OSS / IOSS, FBA stock location and PE risk, multi-country VAT, 15% CIT, non-dom founder economics, multi-brand structuring.
Read articleSalary vs Dividends: The Optimal Owner-Manager Mix for a Cyprus Non-Dom (2026)
The 2026 framework for paying yourself from a Cyprus company as a non-dom. €22,000 nil-rate baseline, dividends for everything above, GESY cap at €180k, 50% expat exemption interaction — with three worked scenarios at €60k, €150k and €400k of net profit.
Read articleThe Cyprus UBO Register (2026): What's Public, What's Private, How to Stay Compliant
The post-2022 CJEU ruling access regime, the 2024 automatic-fines framework (€200 + €100/day), the 45-day change-notification rule, and the legitimate privacy tools that remain — nominee director, Cyprus HoldCo, professional secretary, trusts.
Read articleCyprus Audit vs Review Engagement (2026): Which One Applies to You
The 2026-raised thresholds — €300k turnover, €500k balance sheet, 10 employees. When a lighter review engagement is enough, when a full ISA audit is compulsory (NID, IP Box, R&D super-deduction, group relief), realistic cost ranges and filing deadlines.
Read articleCyprus Tax Calendar 2026: Every Deadline Every Cyprus Company Owner Must Hit
The complete 2026 compliance calendar. TD4 permanent deadline (31 Jan of year+2), provisional tax (31 Jul + 31 Dec), HE32 (28 days post-AGM, max €8,543 penalty), VAT quarterly, VIES monthly, PAYE / SI / GESY monthly.
Read articleBringing Your Family to Cyprus (2026): Tax, Schools, Healthcare & Residency
The complete family-relocation guide. Separate tax residency per-spouse, separate non-dom elections, €6k-€18k English-language school fee ranges, GESY family coverage, EU vs non-EU spouse work rights, and a 6-month ready timeline.
Read articleCyprus Shareholders' Agreement for a Startup (2026): Vesting, Drag-Along, ROFR, Leavers
The clause-by-clause guide. Vesting and reverse vesting (4-year, 1-year cliff), good leaver / bad leaver, single vs double-trigger acceleration, drag-along + tag-along, ROFR / ROFO, pre-emption, IP assignment, and planning for a Cyprus-to-Delaware flip.
Read articleCyprus Transfer Pricing (2026): Thresholds, Local File, Connected Persons
The 2026 TP rules for founders. €750,000 per-category Local File trigger, Summary Information Table, connected-persons 25% test, arm's-length methods (CUP, RPM, CPM, TNMM, Profit Split), worked examples for SaaS, holding and e-commerce structures.
Read articleCyprus 50% Expat Income Tax Exemption (2026): Article 8(23A) Explained
How the Cyprus 50% high-earner exemption works in 2026 — qualifying employment, the 15-year look-back, 17-year duration, the minimum-salary threshold, and how a founder can structure their own Cyprus company salary to qualify.
Read articleFrom UK to Cyprus (2026): Life After the April 2025 Non-Dom Abolition
The complete FIG-refugee playbook: 4-year foreign income regime, the 10-of-20-year IHT residence test with its 3-to-10-year tail, the Temporary Repatriation Facility at 12% (2025/26–2026/27) and 15% (2027/28), BADR rising to 18% from 6 April 2026, and Cyprus non-dom at 0% for 17 years.
Read articleFrom Netherlands to Cyprus (2026): Box 3, 10-Year Rule & Emigratieheffing
How Dutch founders exit the 49.5% Box 1, the 24.5%/31% Box 2, and Box 3's deemed-return tax — and avoid the conserverende aanslag turning into a cash bill. The 30% ruling drop to 27% in 2027, the Dutch-national 10-year IHT tail, and the BV restructuring options.
Read articleFrom France to Cyprus (2026): CSG/CRDS, Centre des Intérêts & Exit Tax
PFU 30% on investment income (12.8% IR + 17.2% social), the CDHR 20% minimum-tax floor, exit tax on holdings above €800k or 25%+ stakes, IFI on French real estate — and the residency test's foyer, professional-activity, and economic-centre limbs. How to leave France cleanly.
Read articleFrom Spain to Cyprus (2026): Beckham, Modelo 720 & Exit Tax
Spanish regional IRPF up to 54%, the 28% savings scale (the proposed 30% was never enacted), wealth tax + ITSGF, Beckham Law's 6-year window and €600k cap, Modelo 720/721 after the 2022 CJEU ruling, and the Art. 95 bis exit tax with EU deferral. Leaving Spain the right way.
Read articleFrom Switzerland to Cyprus (2026): Lump-Sum Exit, Wealth Tax & Cantonal Planning
Cantonal roulette (Zug ~23% to Geneva ~45%), cantonal wealth tax 0.1–0.9%, where Pauschalbesteuerung is still available, partial-taxation dividend rules, and the Swiss-EU free-movement route (Yellow Slip, not Pink) to Cyprus.
Read articleFrom UAE to Cyprus (2026): Why Founders Are Leaving Dubai for EU Access
UAE 9% CT since 2023, DMTT 15% from Jan 2025 — but the real push factors are EU banking access, OECD scrutiny and BEPS substance demands. Closing your FZ, cancelling the Golden Visa, moving to Cyprus via the Pink Slip, and the 0% non-dom dividends.
Read articleFrom Canada to Cyprus (2026): Departure Tax, Deemed Disposition & RRSPs
Canadian departure tax on emigration, the deemed-disposition election, Form T1161 / T1243 / T1244, RRSP and TFSA treatment under the 1984 Canada-Cyprus treaty, and the non-dom 0% dividend position once you're Cyprus-resident.
Read articleUS Persons Moving to Cyprus (2026): FATCA, GILTI, Subpart F, FEIE
The one relocation where you can't fully leave — US citizens and green-card holders stay on the US tax system regardless of residence. FATCA/FBAR reporting, the FEIE at ~$132k, GILTI/NCTI on Cyprus CFCs, PFIC traps for EU funds, and how Cyprus non-dom still shifts the needle.
Read articleCyprus CFC Rules for Founders (2026): When ATAD Taxes Your Offshore Entity Locally
Cyprus's ATAD-based controlled foreign company rules — the 50% control + low-tax (under 7.5% for 2026) test, the €750k accounting-profit de-minimis, the non-genuine-arrangements approach, and how founders with BVI or Cayman subsidiaries avoid a surprise Cyprus tax bill.
Read articleCyprus DAC6 & DAC7 Reporting for Founders (2026)
The five DAC6 cross-border hallmark categories, the main-benefit test, 30-day reporting windows, DAC7 digital-platform operator obligations, DAC8 crypto reporting from 2026, and the €10k–€20k Cyprus penalties for getting it wrong.
Read articleCyprus for Freelancers, Consultants & Solo Founders (2026)
Limited company or sole trader? Nil-rate personal band, the 50% expat exemption, the GESY cap on passive income, social insurance rates, VAT thresholds, and the profit level where incorporating beats staying self-employed.
Read articleCyprus vs Greece (2026): Non-Dom, 7% Pensioner & 50% Expat Regime
A head-to-head comparison of two Greek-speaking EU jurisdictions — Cyprus 15% CIT vs Greece 22%, Cyprus non-dom's 0% on dividends for 17 years vs the €100k flat Greek 5A with its €500k investment lock, and who should choose which.
Read articleCyprus Startup Visa 2026: Fast-Track Residence for Third-Country Founders
The third-country founder visa, innovation-funding stack (Cyprus Equity Fund of Funds, CyRIC), fast-track residence permit timeline vs the Pink Slip, family inclusion, and the tax incentives that come with founding a Cyprus company as an innovative startup.
Read articlePension Transfers to Cyprus (2026): QROPS, Lump-Sums & the 5% Flat Tax
The 5% flat rate on foreign pension income above €3,420, QROPS mechanics, the UK 25% Overseas Transfer Charge post-2024, tax-free commencement lump sums, and what happens to US 401(k)/IRA, Dutch AOW and German Riester when you move to Cyprus.
Read articleCyprus Estate Planning & the No-Inheritance-Tax Advantage (2026)
Cyprus has no inheritance tax, no gift tax, no wealth tax, no annual recurrent property tax. How to combine that with a Cyprus International Trust for long-term wealth planning, and how forced-heirship rules interact with the EU Succession Regulation.
Read articleCyprus CASP License Under MiCA (2026): Capital, Process & Timeline
The full MiCA regime from 30 December 2024, the three CASP capital tiers (€50k / €125k / €150k), CySEC application process, the Cyprus transitional window, ongoing own-funds rules and EU passporting for crypto exchanges and wallet providers.
Read articleCyprus for Forex Traders & Prop Firm Operators (2026)
Individual vs corporate structuring for forex and CFD trading, the trader-vs-investor line, CIF licensing tiers under IFR/IFD (€75k / €150k / €750k), prop-firm / funded-trader models and Cyprus IP Box qualification for algorithmic trading IP.
Read articleCyprus for YouTubers, Creators & Influencers (2026)
Revenue routing across YouTube, TikTok, Instagram and OnlyFans, when IP Box does and doesn't qualify for creator content, US W-8BEN-E for AdSense, merchandise VAT mechanics and how to combine non-dom dividends with the 50% salary exemption.
Read articleCyprus Day Trading & Crypto Investor Tax (2026): The Trader-Investor Line
Where the 8% Article 20E flat ends and ordinary income tax begins — frequency, leverage, organisation, infrastructure. Mining, staking, DeFi, NFT characterisation, non-dom interaction with trading profits and DAC8 crypto reporting from 1 January 2026.
Read articleCyprus Family Office Setup 2026: SFO vs MFO, Licensing & Tax
Structuring options (corporate FO, RAIF, AIF, holding-led), CySEC AIFM thresholds (€100m / €500m), the 15% CIT + IP Box + non-dom + 50% expat stack, substance rules, and how Cyprus compares to Luxembourg, Switzerland and Singapore.
Read articleCyprus Notional Interest Deduction (NID) 2026
Article 9B mechanics, qualifying new equity, the 2026 reference rates by country (Cyprus 8.05%, Germany 7.85%, US 9.12%, UK 9.57%), the 80% income cap, GAAR/SAAR anti-abuse rules, TP substance and stacking with the IP Box.
Read articleCyprus Citizenship by Naturalisation 2026
The only adult route to a Cyprus passport post-CIP-abolition. Standard 7-year residence math, the 4-year fast track for highly skilled professionals (B1 Greek), spouse Article 110A route, Greek A2 + civic test, M127 documents and timelines.
Read articleCyprus EMI vs Bank Account 2026 — Founder's Banking Playbook
Bank of Cyprus, Eurobank Limited (post-Hellenic merger), Astrobank, Alpha Bank Cyprus vs Wise, Revolut Business, Airwallex, Payoneer, Qonto — fees, onboarding, safeguarding vs €100k DGS, MiCA CASP overlays, and the hybrid playbook that actually works.
Read articleCyprus Social Insurance & GHS/GESY 2026
2026 contribution rates on the new €68,904 ceiling (employee 8.8% / employer 8.8% / self-employed 16.6%), Redundancy/HRDA/Cohesion funds, GESY rates, director-shareholder treatment, EU A1 portability and three worked examples.
Read articleCyprus Defensive Withholding Tax 2026 — Articles 21A & 33A
Defensive 17% / 17% / 30% on dividends, royalties and interest to EU Annex I blacklisted jurisdictions and low-tax entities (below the 7.5% threshold), the >50% association test, treaty/PPT carve-outs, and a year-end vendor screening checklist.
Read articleCyprus GAAR & Anti-Avoidance 2026
Article 33 ACTL / ATAD Article 6 in practice. The four-element trigger test, SAAR portfolio, MLI PPT, Danish Beneficial Owner CJEU line, recent Tribunal practice (Ministerial Decree 110/2025, Nov 2025 Constitutional Court ruling) and a readiness checklist.
Read articleCyprus Advance Tax Rulings 2026 — Article 11A
Procedure for binding advance rulings under Article 11A of Law N.4/1978. Four ruling categories (pre-transaction, treaty, IP Box pre-approval, holding), the 2026 €2,000 / €5,000 fee schedule, 21-working-day expedited, DAC3 / BEPS Action 5 exchange and invalidation triggers.
Read articleCyprus Wills, Forced Heirship & Cross-Border Succession 2026
Cap. 195 statutory portion (¼ disposable with spouse+child, ½ with spouse+parent), Cyprus's non-participating status under Brussels IV (650/2012), conflict-of-laws for UK/German/French/Israeli relocators, CIT as forced-heirship override, and probate.
Read articleCyprus Stamp Duty Abolished from 1 Jan 2026
Law 239(I)/2025 repealed the Stamp Duty Law effective 1 January 2026. The transitional rule for documents signed by at least one party on/before 31 Dec 2025, what fees still apply (land transfer, court stamps, Registrar filings), and legacy stamping for litigation.
Read articleCyprus Shipping & Tonnage Tax 2026: The Complete Maritime Tax Guide
Tonnage Tax regime (Law 44(I)/2010), EU state-aid extension to 2029, ship-owner / charterer / manager categories, 60% qualifying-tonnage threshold, green-incentive 30% reduction, comparison vs Greek/Maltese/UK regimes.
Read articleCyprus Employment Law for Employers 2026: Contracts, Terminations & Working Time
Statutory minimum wage 2026, probation periods, Law 24/1967 notice periods, redundancy formula, 20-day leave, sick + maternity, Working Time Directive, 7 June 2026 Pay Transparency Directive deadline, Whistleblower transposition.
Read articleGDPR Compliance for Cyprus Companies 2026: DPO, Breach Reporting & EU Enforcement
Cyprus Commissioner for Personal Data Protection recent decisions, DPO triggers, 72-hour breach notification, ROPA, DPIA, Schrems II transfers, NIS2 transposition (Law 119(I)/2025), founder compliance pack.
Read articlePillar Two in Cyprus 2026: 15% Global Minimum Tax for Multinational Groups
Cyprus transposition of EU Pillar Two Directive 2022/2523. €750m+ MNE scope, IIR/UTPR/QDMTT (QDMTT effective 1 Jan 2025), SBIE substance carve-out, transitional CbCR safe harbours, interaction with 15% CIT, IP Box, NID.
Read articleCyprus Real Estate Conveyancing 2026: Title Deeds, VAT & Buyer Protection
Title deed vs Specific Performance protection, 5% reduced VAT for first 130 sqm primary residence post-16 Jun 2023, transfer-fee 50% reduction brackets, 5AMLD source-of-funds, hidden conveyancing risks for foreign buyers.
Read articleCyprus Digital Nomad Visa 2026: Requirements, Tax Status & Family Inclusion
DNV quota, €3,500/mo minimum income (€4,200 with spouse, +20% per dependant), 3-year max stay, family inclusion, why 60-day rule generally doesn't fit DNV holders, comparison with Spanish / Portuguese / Italian / Croatian DNVs.
Read articleCyprus PR: All 6 Routes Compared (2026)
Decision matrix across Category 6.2 (€300k fast-track), Category F (foreign income, no investment), 6.1 retiree, Category 5 foreign-interest co employees, Category E permanent Cyprus employees, and PR by descent.
Read articleNominee Directors & ATAD 3 Substance in Cyprus 2026: Risks, Costs, Compliance
ATAD 3 (Unshell Directive) status, gateway test, three substance indicators, undertaking-at-risk consequences, nominee cost vs independent Cyprus director, when nominee + Cyprus substance kit still works.
Read articleCyprus FDI Screening Law 2026: What Foreign Investors Must Know
Cyprus transposition of EU Regulation 2019/452. Sectors, >25% / >10% triggers, standstill obligation, Ministry of Energy/Commerce/Industry process, Foreign Subsidies Regulation 2022/2560 interplay, M&A timeline impact.
Read articleCyprus Banking & Finance Law 2026: Lending, Security & EMI/PI Licensing
Central Bank of Cyprus regulator, Hellenic + Eurobank Cyprus 2025 merger forming Eurobank Limited, EMI/PI licensing, PSD2, lending and security packages, Cyprus insolvency framework, court reform 2023+.
Read articleCyprus Capital Gains Tax on Immovable Property 2026
Cyprus CGT applies ONLY to Cyprus immovable property (or property-rich company shares) at 20%, with lifetime exemptions. Full mechanics + worked example.
Read articleCyprus EU AI Act Compliance for SaaS & Tech 2026
EU AI Act (2024/1689) risk tiers, the Aug 2026 high-risk deadline, provider vs deployer duties, penalties up to €35M, and how Cyprus SaaS founders comply.
Read articleCyprus Pension Reform & Retirement Tax Planning 2026
Cyprus pension system 2026: 5% flat rate on foreign pensions, occupational lump-sum exemptions, QROPS + the 25% Overseas Transfer Charge, retirement playbook for relocators.
Read articleCyprus Tax Disputes & Tax Tribunal Procedure 2026
Objecting to a Cyprus tax assessment in 2026: internal objection (45 days), Tax Tribunal, Administrative Court, Supreme Court, MAP under treaties, costs + burden of proof.
Read articleCyprus Tax-Free Reorganisations (Article 26 ITL) 2026
Mergers, divisions, share exchanges and asset transfers tax-neutral under Article 26 of the Income Tax Law + EU Merger Directive. Requirements + cross-border rules.
Read articleCyprus Crypto Staking Tax & Blockchain/DLT Framework 2026
How Cyprus taxes staking rewards, mining and DeFi yield, the Article 20E 8% flat rate on crypto gains, MiCA CASP licensing, and non-dom interaction.
Read articleCyprus Deemed Dividend Distribution Rules 2026
The 70% deemed-dividend rule under Article 3 SDC Law — why Cyprus-domiciled shareholders are exposed and non-doms are not, plus the 17%-to-5% reform impact.
Read articleCyprus Reverse-Charge VAT for B2B Services 2026
When Cyprus companies reverse-charge VAT on foreign B2B services, when they invoice without VAT intra-EU, VIES reporting and OSS/IOSS interaction.
Read articleCyprus Exit Tax for Departing Residents 2026
Cyprus has no individual exit tax — but departing residents and companies face ATAD Article 5 corporate exit tax + deemed-dividend exposure. Departure checklist.
Read articleCyprus Interest Deduction Limits & Thin Cap 2026
Cyprus has no thin-cap ratio but applies ATAD Article 4 EBITDA-based interest limitation (30% / €3M safe harbour) + arm's-length TP on intra-group interest + NID interaction.
Read articleCyprus EORI Registration & Customs for E-commerce 2026
Why every importing/exporting Cyprus company needs an EORI number, how to register (free, 2-5 days), IOSS for B2C imports under €150, and Amazon FBA EU setup.
Read articleCyprus A1 Social-Security Portability for Cross-Border Workers 2026
EU Regulation 883/2004 A1 certificate: which Member State's social security applies, how Cyprus issues it, and how posted/multi-state workers avoid double contributions.
Read articleCyprus Film & Audiovisual Tax Incentives 2026
Cyprus film scheme: cash rebate or tax credit up to 35% of qualifying spend, VAT refund, eligible productions, and how it compares with Greek, Maltese and UK regimes.
Read articleBuying vs Renting Property When You Relocate to Cyprus 2026
The legal + tax decision: rent first or buy. 6-month lease for residency evidence vs reduced-VAT purchase, transfer fees, title-deed traps and the PR-by-investment interaction.
Read articleBringing Your Spouse & Dependents to Cyprus 2026
Dependent permit mechanics for spouse, minor children and adult dependents — EU free-movement family vs non-EU reunification, documents, income thresholds and work rights.
Read articleDriving in Cyprus 2026: Licence Exchange & Car Import
Department of Road Transport licence exchange (EU vs non-EU), importing a car (excise, VAT, registration), Cyprus drives on the left, road tax and MOT — with a cost example.
Read articleCyprus Tax Residency Certificate 2026: How to Obtain It
What the TRC proves, when you need it (treaty relief, bank de-risking, home-country exit), the application, the 60-day vs 183-day evidence and processing time.
Read articleLeaving Your Home Country: Cyprus Relocation Exit Checklist 2026
The de-registration checklist lawyers wish you'd followed — tax authority, social security, healthcare, electoral and bank closures, and the order that avoids dual residency.
Read articleOpening a Personal Bank Account in Cyprus 2026
Personal (not corporate) account for new residents — KYC docs, realistic 2-6 week timelines, EMI alternatives for day-one needs, and why a Cyprus IBAN is needed for GESY and tax.
Read articleEmployment vs Director's Service Agreement in Cyprus 2026
For a founder running their own Cyprus Ltd: legal and tax differences, social insurance treatment, 50% expat exemption eligibility and the salary-vs-dividend interaction for non-doms.
Read articleGESY Registration for New Cyprus Residents 2026
Procedural GESY enrolment by permit type — who registers when, the gesy.org.cy steps, choosing a personal doctor, what GESY covers and where private top-up helps.
Read articleCyprus Health Insurance Requirements by Permit Type 2026
Which permit needs what cover — yellow slip, pink slip, digital nomad visa, PR Cat 6.2 and students — minimum coverage, approved insurers and how GESY interacts once enrolled.
Read articleMarriage & Civil Partnership Recognition in Cyprus 2026
Recognition of foreign marriages and the Civil Partnership Law for relocating couples — apostille requirements, impact on dependent permits and inheritance/forced-heirship.
Read articleRelocating Pets to Cyprus 2026: Rules, Microchips & Timelines
EU Pet Travel Scheme + Cyprus Veterinary Services rules — microchip, rabies vaccination and waiting period, EU pet passport vs Animal Health Certificate, working back from your move date.
Read articleRenting in Cyprus 2026: Tenant Rights, Contracts & Deposits
Cyprus residential tenancy law — Rent Control vs free-market tenancies, deposits, notice periods, rent-increase rules and why a registered lease matters for residency evidence.
Read articleCyprus Schools 2026: Choosing, Fees & Enrolment for Families
Public vs private vs international schools — curricula, fee ranges by tier and city, named established schools, enrolment timelines and waitlists, with a two-child worked example.
Read articleTurn research into action
Read enough? Book a free consultation and we'll map your Cyprus company, tax and relocation setup — with fixed fees and a written scope within 24 hours.