Guides and analysis on Cyprus international tax, corporate structuring, financial regulation, and relocation — written by the ASC team.
From 6 July 2026, residence permit renewals for key employment, family reunification, and long-term residence categories can be submitted entirely online — by the permit holder, the employer, or an authorised representative. What the new platform covers, its limitations, and answers to common questions.
From 6 July 2026, residence permit renewals for key employment, family reunification, and long-term residence categories can be submitted entirely online — by the permit holder, the employer, or an authorised representative. What the new platform covers, its limitations, and answers to common questions.
An overview of the defensive tax measures in Cyprus Tax Department Circular 1/2026 — the eleven listed Low-Tax Jurisdictions, the 5% dividend withholding tax rule, expense non-deductibility, and what this means for international group structures routed through Cyprus.
Cyprus offers a favourable tax environment for internationally mobile individuals — particularly through the Non-Dom regime, which exempts qualifying residents from SDC on dividends and interest for up to 17 years. A complete guide to the 183-day and 60-day rules.
Banking and payment processing have become difficult for many international businesses. A Cyprus company is one of the most practical ways to access European payment infrastructure, build operational credibility, and structure international group cash flows.
Cyprus has become a go-to EU jurisdiction for e-commerce entrepreneurs who want competitive tax rates, straightforward company formation, and full access to the European single market. How to structure correctly, manage VAT, and benefit from the IP Box.
A jurisdiction and structuring guide for family principals assessing Cyprus: residency, holding entities, regulatory perimeter, substance, succession vehicles, and cross-border coordination.
Blockchain is transforming how investors, businesses, and asset owners manage and transfer value. Cyprus has positioned itself as one of Europe's leading jurisdictions for digital asset businesses — MiCA authorisation, CASP registration, and asset tokenization.
Trusts have long been used as vehicles for tax planning, business organisation, and asset protection. Following amendments to the International Trusts Law, the Cyprus International Trust has been modernised and adapted to contemporary wealth planning needs, offering tax exemptions, confidentiality, and robust protection of family wealth.
Establishing a medical company in Cyprus offers licensed practitioners a structured pathway to provide services through recognised corporate entities. The legislative framework, in particular the Law on Registration of Doctors (Amended) of 2013 (Law 73(I)/2013), sets out the procedures and requirements for such establishments.
Ongoing legal support for established family offices: governance, succession documents, cross-border compliance, dispute prevention, philanthropy, and adviser coordination.
Cyprus is a leading destination for individuals seeking European residency, thanks to its attractive lifestyle, warm climate, and beneficial tax regime. A Permanent Residency Permit allows non-EU nationals to live indefinitely on the island with a range of advantages, including the prospect of visa-free access to the Schengen Zone in future.
A practical guide to S.L.L.C. eligibility, statutory registration and continuation steps, and corporate compliance—with a clear distinction between enacted law and verified operational availability.
In October 2021, the Republic of Cyprus introduced the Digital Nomad Visa, a residence scheme designed to attract third-country nationals who wish to live in Cyprus while working remotely. The scheme offers a straightforward route to residence, with the possibility of gaining Cyprus tax residency and associated benefits.
The immovable property market in Cyprus is an increasingly complex core industry, and investors are well advised to seek independent advice on their rights, protection, and obligations. With knowledgeable property lawyers alongside you, both private and commercial real estate transactions can be handled efficiently and with full legal protection.
A step-by-step implementation guide covering company setup, Foreign Interest Company registration, premises and substance, staffing permissions, and tax coordination.
On 1 June 2021 the Kingdom of the Netherlands and Cyprus signed a double tax treaty for the avoidance of double taxation, ratified by Cyprus and published in the Official Gazette on 4 June 2021. Following the OECD Model Convention, the treaty offers favourable withholding tax treatment on dividends, interest and royalties, alongside modern BEPS-compliant anti-abuse safeguards.
In June 2021, following the implementation of the 5th AML Directive into national law, the Cyprus Securities and Exchange Commission introduced a Crypto-Asset Service Providers register through Directive 269/2021. Interested applicants must register with CySEC in order to provide crypto exchange and related services within a formal regulatory framework.
First approved by the House of Parliament on 17 February 2017, the Cyprus Startup Visa scheme attracts third-country nationals who wish to reside and work in Cyprus to establish, develop and operate innovative businesses with high growth potential. It offers residence and work rights, family reunification, and access to state funding of up to EUR 500,000 for successful ventures.
Cyprus tax residency combined with non-domiciled status offers individuals a highly efficient basis on which to hold and receive investment income. Non-domiciled residents are exempt from Special Defence Contribution on dividend and interest income, and the 60-day rule provides a flexible route to residency for internationally mobile individuals.
An Initial Coin Offering (ICO) has become a popular method of raising funds for start-ups and blockchain-based projects. Cyprus, with its EU membership, favourable tax system and regulated financial services infrastructure, offers a credible and efficient jurisdiction from which to structure and launch an ICO.
Approved by the Council of Ministers in 2017, the Cyprus Filming Scheme promotes the island as a filming destination through a package of development, financial and tax incentives. With an annual budget of EUR 25 million, it offers cash rebates or tax credits of up to 35% of eligible expenditure, alongside infrastructure deductions and VAT returns.
A strategic comparison focused on EU market access, legal infrastructure, talent, regional reach, operating environment, and the factors boards should assess before choosing Cyprus.
On 13 November 2017 the House of Representatives passed legislation imposing VAT on immovable property at the standard rate of 19%, harmonising Cyprus VAT law with the EU VAT Directive. The reforms affect the sale of undeveloped building land, commercial leasing, loan restructurings, and provide reduced rates for primary residences.
The UK government introduced the most fundamental changes non-domiciled individuals have ever faced to the way long-term UK residents are taxed. Those approaching 15 tax years of UK residence, and those holding UK residential property through offshore companies, need to plan ahead.
On 11 January 2016 the Registrar of Companies struck off more than 55,000 Cyprus companies that had failed to file their annual returns. A struck-off company can be restored to the register by court petition, filed within twenty years of the notice of dissolution.
A historical note on the 2016 amendments and transitional rules ending in 2021. The former 2.5% effective rate became 3% from 1 January 2026.
The Betting Law of 2012 fundamentally revised the regulation of traditional and online betting in Cyprus, establishing the National Betting Authority as regulator. From October 2016 the Authority began accepting Class B applications for online betting services.
The Emerging Companies Market (ECM) is a simplified, MiFID-compliant Multilateral Trading Facility operated by the Cyprus Stock Exchange, designed for small and emerging companies. Comparable to London's AIM, it offers a straightforward route to a public listing without the burdens of the regulated market.
Investment firms in Cyprus are regulated by the Cyprus Securities and Exchange Commission (CySEC) under the CIFs and Investment Firms Law. Whether you are establishing a broker, portfolio manager, investment adviser, or forex business, obtaining a CIF licence requires careful attention to capital, governance, and compliance requirements.
Current guidance on the 3% effective rate from 2026, qualifying assets and expenditure, the modified nexus calculation, documentation, VAT, and structuring.
Recent developments within the Eurozone have prompted many companies to re-domicile to jurisdictions offering greater tax incentives and fewer capital control restrictions. Cyprus, with its network of more than 40 double tax treaties and a well-established legal framework, is an ideal destination for corporate re-domiciliation.
Under Regulation 6(2) of the Aliens and Immigration Regulations, third-country nationals may obtain a Cyprus immigration permit through an accelerated procedure. Applicants meeting the income and property criteria can expect their application to be examined within one to two months.
Cyprus concluded a double tax treaty with Iran on 4 August 2015, signed shortly after the lifting of international sanctions following the Iranian nuclear agreement. Based on the OECD Model Tax Convention, the treaty is set to broaden trade and economic relations between the two countries.
On 9 July 2015, the Cypriot House of Representatives voted on significant amendments to the tax laws, introducing a notional interest deduction on corporate equity and a non-domicile regime for individuals. Together these reforms encourage new equity capital, build business substance, and offer compelling personal tax advantages.