Management and control is the decisive test for Cyprus corporate tax residency. Where your board meets and decides is where your company is managed — regardless of where it is incorporated. Here is how the test works.
Nominee directors are widely used in Cyprus — but using them incorrectly destroys your tax residency claim, exposes the company to CFC rules, and can constitute tax fraud in your home country. Here is what you need to know.
Cyprus offers two powerful tax incentives — the IP Box (2.5% on IP income) and the Notional Interest Deduction (NID) on new equity. They work differently and suit different business types. Here's how to choose.
Key dates for Cyprus corporation tax filing — the IR4 annual return, IR6 provisional tax declarations, payment deadlines, and the penalties for missing them. A complete calendar for Cyprus company directors.
Cyprus is one of Europe's most efficient holding company jurisdictions — participation exemption, 0% capital gains on shares, 0% withholding on outbound dividends, and 65+ treaties. A complete analysis of why Cyprus holding structures work.
The Cyprus IP Box offers a 2.5% effective tax rate on qualifying intellectual property income. This guide covers what qualifies, how the nexus approach works, and how SaaS companies can benefit.