What economic substance means for Cyprus companies, why it matters, and how to build a compliant structure. Covers management and control, BEPS Action 5, the EU ATAD, and what substance looks like in practice.
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.
What "economic substance" actually requires in practice for Cyprus companies — from board meetings and Cyprus-resident directors to offices, employees, and the documentation that proves it all.
Moving your headquarters to Cyprus is not just about tax — it means genuine management presence, EU entity status, and operational base in the Eastern Mediterranean. What is involved, who is doing it, and what the real benefits are.