Tax & Law in Cyprus
Taxes in Cyprus 2026: What the Tax Reform Changes for You
The key taxes in Cyprus 2026 at a glance: 15% corporate tax, income tax, Non-Dom, dividends and no inheritance tax. With tables and practical tips.
Knowledge base
Knowledge on Cyprus, tax and wealth structure
More than 50 specialist articles – organised by topic, factual, current on the 2026 legal footing and drawn from advisory practice.
The in-depth articles are currently available in German; English versions are being added step by step.
Tax & Law in Cyprus
Tax & Law in Cyprus
Tax & Law in Cyprus
Non-Dom Status in Cyprus: Dividends and Interest Tax-Free for 17 Years
The Non-Dom status in Cyprus exempts for 17 years from the Special Defence Contribution on dividends and interest. Conditions, process and practice – with
Tax & Law in Cyprus
Tax Residency in Cyprus: The 183-Day and 60-Day Rules Clearly Explained
How to establish your tax residency in Cyprus – via the 183-day or the 60-day rule. Conditions, proof and delineation from Germany. With practical tips.
Tax & Law in Cyprus
The 60-Day Rule in Cyprus: Tax Residency for Mobile Entrepreneurs
The 60-day rule in Cyprus enables tax residency from as little as 60 days of stay. All conditions, proof and pitfalls – with table, practical tip and FAQ.
Tax & Law in Cyprus
Dividend Taxation in Cyprus: How Distributions Are Taxed in 2026
Dividend taxation in Cyprus 2026: 0% withholding tax to non-residents, Non-Dom exemption from the SDC and only 2.65% GHS. With tables, practical tip and FA
Tax & Law in Cyprus
Corporate Tax in Cyprus 2026: 15% and What That Means
Corporate tax in Cyprus 2026: 15% rate, participation exemption, 0% on share gains and IP Box. All the key facts for entrepreneurs – with table, practical
Tax & Law in Cyprus
No Inheritance Tax in Cyprus: Pass On Wealth Tax-Free
No inheritance tax in Cyprus and no gift tax: what that means for succession planning, where Germany still applies and how to provide for it. With FAQ.
Tax & Law in Cyprus
Capital Gains Tax in Cyprus: 0% on Share Gains
Capital gains tax in Cyprus: 0% on gains from shares and securities, capital gains tax only on property. How investors benefit – with table and FAQ.
Tax & Law in Cyprus
Double-Taxation Treaty Germany–Cyprus: What You Need to Know
The double-taxation treaty Germany–Cyprus governs which state taxes. Tie-breaker, withholding taxes and fall-back clauses at a glance – with table and FAQ.
Tax & Law in Cyprus
Crypto Tax in Cyprus: 8% on Gains from Cryptocurrencies
Crypto tax in Cyprus: gains from cryptocurrencies are taxed at a flat 8%. What that means for investors and how the relocation succeeds – with table and FA
Tax & Law in Cyprus
Taxes in Cyprus: The Comprehensive Guide 2026
The guide to taxes in Cyprus 2026: corporate tax, income tax, Non-Dom, dividends, no inheritance tax and tax residency – overview with table and FAQ.
Tax & Law in Cyprus
Non-Dom in Cyprus: The Guide to the Status
The guide to Non-Dom in Cyprus: conditions, the 17-year rule, exemption of dividends and interest, the GHS contribution and extension from 2026 – with tabl
Tax & Law in Cyprus
VAT in Cyprus 2026: Rates, Obligations, Practice
VAT in Cyprus 2026: standard rate 19%, reduced rates 9% and 5%, registration threshold, reverse charge, OSS and input tax – with comparison table DE/AT/CY,
Tax & Law in Cyprus
Taxing Pensions in Cyprus: the 5% Flat Rate
Foreign pensions in Cyprus: a flat 5% or regular progression – right of choice, allowance, lump sums, GHS and the interplay with Non-Dom. With comparison t
Tax & Law in Cyprus
German CFC Taxation (§§ 7–14 AStG) and Cyprus
How German CFC taxation can capture passive, low-taxed income of a Cyprus company – active catalogue, low-tax threshold, substance escape, documentation. W
Tax & Law in Cyprus
Double-Taxation Treaty Austria–Cyprus: Overview
The Austria–Cyprus DTT: residency, dividends, interest, royalties, methods to avoid double taxation and anti-abuse rules. With comparison table AT/DE, prac
Wealth Structure & Foundations
Wealth Structure & Foundations
Wealth Structure & Foundations
Liechtenstein Foundation: Asset Protection and Succession with the Family Foundation
The Liechtenstein foundation as an instrument for asset protection, succession and structuring. Legal basis (PGR), taxation, advantages and disadvantages 2
Wealth Structure & Foundations
Setting Up a Foundation for Asset Protection: Options, Process and Comparison 2026
Setting up a foundation to protect and pass on assets: Liechtenstein, Austria or Cyprus? Process, conditions and comparison of the foundation models – with
Wealth Structure & Foundations
Trust in Cyprus: The Cyprus International Trust for Protection and Succession
The trust in Cyprus (Cyprus International Trust) as an instrument for asset protection, confidentiality and succession. Legal basis, taxation and advantage
Wealth Structure & Foundations
Austrian Private Foundation: Model, Taxation and Comparison 2026
The private foundation in Austria as an instrument for asset protection and succession. Legal basis (PSG), taxation (interim tax, KESt) and comparison with
Wealth Structure & Foundations
Asset Protection: Protecting Assets Against Creditors with Legal Certainty
Asset protection and creditor protection: structures, instruments and limits of legal asset protection. Foundations, trusts and holdings at a glance 2026 –
Wealth Structure & Foundations
Asset Protection in Cyprus: Structures, Taxes and Stability 2026
Asset protection in Cyprus: why the island combines protection, tax advantages and EU legal certainty. Trust, holding and Non-Dom status in interplay 2026
Wealth Structure & Foundations
Structuring Family Assets: Planning Protection, Taxes and Succession
Structuring family assets: how families bundle, protect and pass on their assets tax-optimised to the next generation. Holding, foundation and family offic
Wealth Structure & Foundations
Insurance Wrapper: Investing Assets Tax-Deferred and Protected
The insurance wrapper as an instrument for tax deferral, asset protection and succession. Workings, advantages and limits 2026 – with table, practical tip
Wealth Structure & Foundations
Foundation, Trust or Holding? The Big Comparison
Foundation, trust and holding in direct comparison: legal nature, control, asset protection, succession, costs, transparency, jurisdictions and combination
Companies & Holding
Companies & Holding
Companies & Holding
Forming a Cyprus Limited: Process, Costs and Requirements 2026
Form a Cyprus Limited: the formation process, share capital, director, substance and ongoing obligations 2026. The complete guide – with table, practical t
Companies & Holding
Holding Structure in Cyprus: Bundle Participations Tax-Efficiently
A holding structure in Cyprus bundles participations tax-efficiently: 0% on share gains, participation exemption for dividends, 0% withholding tax. With di
Companies & Holding
IP Box in Cyprus: Tax Licence Income Effectively at 2.5 Percent
The IP Box in Cyprus lowers the effective tax on qualifying IP income to around 2.5–3%. Conditions, nexus approach and DEMPE functions – with table and FAQ
Companies & Holding
Substance in Cyprus: Why Genuine Presence Decides Everything
Economic substance in Cyprus is the precondition for the recognition of every structure. Office, management, staff – what really counts. With checklist and
Companies & Holding
Opening a Bank Account in Cyprus: Process, Documents and Practice
Open a bank account in Cyprus: required documents, compliance requirements, duration and alternatives for companies and individuals. With checklist and FAQ
Companies & Holding
Tax Structuring with a GmbH and Cyprus: Routes for German Entrepreneurs
Tax structuring with a German GmbH and Cyprus: combining holding, share-for-share exchange, departure and substance correctly. The most important routes an
Companies & Holding
Selling a Company via Cyprus: Structuring the Exit Tax-Efficiently
Company sale in Cyprus via a Cyprus holding: 0% on disposal gains, the right lead time and departure planning. How the exit succeeds. With FAQ.
Companies & Holding
Forming a Company in Cyprus: The Guide for Entrepreneurs
The guide to forming a company in Cyprus: Cyprus Limited, holding, substance, bank account and taxation at 15% – step by step with table and FAQ.
Companies & Holding
Permanent Establishment and Place of Management in Cyprus
Why the place of actual management decides the recognition of a Cyprus company – types of permanent establishment, administrative seat, board meetings, hom
Relocation & Residence
Relocation & Residence
Relocation & Residence
Emigrating to Cyprus: Taxes, Residence and Practice for German-Speaking Emigrants
Emigrating to Cyprus 2026: registering residence, establishing tax residency, using the Non-Dom status. Process, conditions and practical tips – with table
Relocation & Residence
Exit Taxation under § 6 AStG: Hidden Reserves on Departure to Cyprus
Exit taxation under § 6 AStG on a move abroad: when it applies, how it is calculated and which structurings are possible – with table, practical tip and FA
Relocation & Residence
Relocating Residence to Cyprus: Moving Your Centre of Life Cleanly for Tax Purposes
Relocating residence to Cyprus: how to move residence and centre of life with legal certainty, avoid dual residency and master the tie-breaker rule – with
Relocation & Residence
Retirement in Cyprus: Pensions, Annuities and Taxes for Emigrants
Retirement in Cyprus: how German pensions and annuities are taxed, the 5-percent flat-rate taxation for pensions and the DTT Germany–Cyprus – with table, p
Relocation & Residence
Property Investment in Cyprus: Purchase, Taxes and Returns for Investors 2026
Property investment in Cyprus 2026: purchase process, taxes, VAT, Capital Gains Tax and returns. What German-speaking investors must observe – with table,
Relocation & Residence
Emigrating to Cyprus: The Complete Guide
The guide to emigrating to Cyprus: residence, tax residency, Non-Dom, exit taxation, property and retirement – step by step with table and FAQ.
Relocation & Residence
Exit Taxation in Austria: What Applies on a Move
Austrian exit taxation on participations: tax event, valuation, instalment payment in the EU/EEA, step-up, private vs. business assets. With comparison tab
Relocation & Residence
As a Digital Nomad to Cyprus: Residence and Taxes
Cyprus for location-independent entrepreneurs: Digital Nomad Visa, residence for EU citizens, 60-day rule, Non-Dom, social security and permanent-establish
Relocation & Residence
Dual Residency and the Tie-Breaker Rule
When two states treat the same person as resident: how the tie-breaker rule decides residency – permanent home, centre of life, documentation, extended lim
International Locations
International Locations
International Locations
Georgia as a Location: Taxes, the 1% Regime and the Treaty with Cyprus
Georgia for entrepreneurs: the 1% small-business regime, the Estonian corporate-tax model, territorial taxation and the Georgia–Cyprus treaty – with table,
International Locations
Malta as a Location: Imputation System, Tax Refund and the EU Holding
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
International Locations
Dubai (UAE) as a Location: 9% Corporate Tax, Free Zones and 0% Income Tax
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.
International Locations
Location Comparison: Cyprus, Malta, Georgia and Dubai at a Glance
Location comparison of Cyprus, Malta, Georgia and Dubai: tax rates, Non-Dom regimes, EU status and suitability for entrepreneurs and the wealthy in direct
Family Office & Succession
Family Office & Succession
Family Office & Succession
Multi Family Office in Cyprus: Managing Assets Coordinated and Tax-Optimised
What a multi family office in Cyprus provides, for whom it is worthwhile and how CMC coordinates assets, taxes and succession under one roof. With practica
Family Office & Succession
Setting Up a Family Office: Build-up, Legal Form and Costs at a Glance
How to set up a family office: define functions, choose legal form, calculate costs and the right order of the steps. Practical guide from CMC.
Family Office & Succession
Asset Management in the Family Office: Control Instead of Product Selling
How professional asset management in the family office works: independent controlling, bank monitoring and consolidated reporting. With checklist.
Family Office & Succession
Planning Asset Succession: Securing Generations Instead of Inheriting Dispute
Planning asset succession means avoiding dispute and preserving values. Instruments, order and the role of the foundation – with practical tips and FAQ fro
Family Office & Succession
International Company Succession: Structuring the Handover Across Borders
Structuring international company succession safely: exit taxation, holding structure and handover models. Practical guide for entrepreneurs from CMC.
Family Office & Succession
Family Governance and the Family Constitution: Rules for Cohesion
Family governance creates clear rules for family and assets. What a family constitution contains, how it arises and why it forestalls dispute. With checkli
Family Office & Succession
Family Office in Cyprus: The Guide
The guide to the family office in Cyprus: tasks, asset structure, foundations, succession and taxes from one hand – overview for entrepreneurs and families
Family Office & Succession
Inheritance Law and Estate Planning in Cyprus
Cyprus inheritance law: compulsory portion, statutory succession, will, EU Succession Regulation, choice of law, European Certificate of Succession and str
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