TaxLegal and tax navigator
A practical Cyprus navigator covering company formation, the 2026 tax framework, holdings and IP, funds, tax residence, banking and regulated finance.
Legal and business review
The legal form, board process, functions, tax residence, VAT, transfer pricing, UBO disclosure and banking profile should describe one real business. Holding and IP benefits are conditional and tested against the facts.
Cyprus is an EU member with codified law and a strong common-law corporate tradition. The Registrar maintains companies, the Tax Department administers tax, and the Central Bank and CySEC supervise their respective financial sectors.
A private company limited by shares normally requires constitutional documents, a registered office, director, secretary, shareholder and beneficial-owner information. Registration is followed by tax, accounting, audit and annual filing work.
Open detailed section →The standard corporate income-tax rate is 15% from 2026 and standard VAT is 19%. Residence, source, exemptions, withholding, transfer pricing, ATAD, CFC and Pillar Two are analysed by function and transaction.
Open detailed section →Dividend, title-disposal, foreign-PE, notional-interest and IP-box treatment is available only where statutory conditions, beneficial ownership, nexus, substance and documentation support it.
Personal residence may follow the 183-day rule or the conditional 60-day route. Domicile and non-dom status can affect SDC, while income tax, GHS, employment and the person's other countries remain separate.
Open detailed section →A licensed institution reviews ownership, residence, source of wealth and funds, business activity, contracts, markets and sanctions exposure. A Cyprus company does not guarantee an account.
Open detailed section →AIF, RAIF, UCITS, investment-firm and manager routes have different CySEC requirements for authorisation or registration, governance, capital, depositary and marketing.
Open detailed section →The step-by-step guide connects company formation, permits, tax, people, contracts and the bank account and links to the detailed navigator pages.
Open detailed section →Solutions for international business
The legal system and corporate law determine which vehicle can be formed, how assets are controlled, which licences are required and whether the structure is bankable.
We select an LLC, corporation, partnership, branch, holding or special vehicle and prepare constitutional documents, governance, UBO and approvals.
↗02We compare control, asset ownership, beneficiaries, succession, tax, substance and bankability.
↗03We select an institution for the relevant countries and flows, prepare ownership, business model and source-of-wealth/funds files, and support onboarding.
↗04We classify banking, payment, investment, fund, insurance and other regulated functions and design the licensing and compliance route.
↗Formation, licensing and account opening remain subject to the decision of the relevant authority, regulator or financial institution.
Discuss an international structureInternational tax expertise
A headline rate is only the beginning. Test the full life cycle before choosing a company, fund, bank or place of management.
New rules, effective dates and transition provisions.
Rates, base, special regimes, minimum tax and sector rules.
Management, agents, premises, people, construction and services.
VAT/GST, sales tax, customs, excise, property and registration charges.
Recognition, depreciation, interest, provisions and loss relief.
Consolidation, intra-group transfers, M&A, financing and exit.
Eligibility, real activity, people, expenditure and preservation of relief.
Dividends, interest, royalties, services, capital gains and branch remittance.
Related parties, arm’s length, documentation, DEMPE and treaty entitlement.
Registration, returns, deadlines, audits, penalties, objections and litigation.
Presence days, domicile, permanent home, centre of interests and treaty tie-breakers.
Employment, director fees, business, investments and property.
Allowances, reliefs, pension and insurance contributions.
Capital gains, wealth, property, inheritance and gift taxes.
Foreign tax credit, exemption, treaties and residence certificates.
Returns, instalments, notifications, foreign assets and sample computation.
The outcome depends on the facts, source, residence, applicable treaty and law in force on the transaction date.
Primary sources
Open the regulator and tax-authority documents supporting the country overview. Applicability is tested separately for each transaction.
Banking support
We align functions, management, ownership, tax evidence and payments and prepare the bank KYC file. The institution makes the final decision.
Discuss opening an accountThe information is general in nature, does not constitute legal or tax advice and should be verified as of the date of the specific transaction.