Cyprus, the British Virgin Islands, and the Cayman Islands are three of the most widely used jurisdictions for international holding structures. A direct comparison of substance requirements, tax, treaties, and what each is actually good for in 2025.
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.
A Cyprus holding company combined with the IP Box regime is one of the most tax-efficient structures available in the EU. Here is how the combination works and when it makes sense.