Cyprus is our stable EU anchor – but depending on the business model, locations such as Georgia, Malta or Dubai complement the structure. We compare and combine.
EU member, 15% corporate tax, the Non-Dom status, no inheritance tax and a dense network of double-taxation treaties. For many clients the most balanced location.
Georgia with its 1% regime, Malta with its imputation system and Dubai with 0% income tax – as building blocks of multi-tier structures with real substance.
The in-depth articles are currently available in German; English versions are being added step by step.
Georgia for entrepreneurs: the 1% small-business regime, the Estonian corporate-tax model, territorial taxation and the Georgia–Cyprus treaty – with table,
Malta for entrepreneurs: the full imputation system with a 6/7 refund, the effective burden of around 5%, the participation exemption and the Non-Dom regim
Dubai and the UAE for entrepreneurs: 9% corporate tax, free zones with qualifying income, 0% income tax and 5% VAT – with table, practical tip and FAQ.
Location comparison of Cyprus, Malta, Georgia and Dubai: tax rates, Non-Dom regimes, EU status and suitability for entrepreneurs and the wealthy in direct
Cyprus. As an EU member, Cyprus combines 15% corporate tax with the Non-Dom status, the tax exemption of securities gains and the absence of any inheritance and gift tax. A broad treaty network and legal certainty make the island the most balanced location for most clients and the centre of the structure.
Georgia. Of interest for location-independent entrepreneurs: the small-business regime with an effective 1% on turnover up to a threshold, plus an attractive banking environment. Georgia works as an operating building block but – like any structure – requires real substance and a clean alignment with residency.
Malta. The Maltese imputation system leads, via the refund of 6/7 of the corporate tax, to an effective burden of around 5% on trading income. The mechanism is powerful but more complex than the Cyprus model and requires precise planning.
United Arab Emirates. No income tax for individuals and 9% corporate tax with an allowance; free-zone structures can use a 0% rate under conditions. The UAE suits certain business models but demands genuine presence on the ground.
Liechtenstein. For asset protection and succession, Liechtenstein offers an established framework with the foundation and the private-asset structure (PVS) at 12.5% income tax – often combined with Cyprus residency.
Which combination fits depends on the business model, the family and the goals. We compare the locations soberly and develop a multi-tier structure in which each building block has a clear function.
CMC supports you holistically with tax, wealth structure and succession in Cyprus. Arrange a no-obligation initial consultation.
