Every page states its answer in the first sixty words, shows the date it was last reviewed, cites the legislation it rests on, and names the adviser accountable for it. Where a question has no settled answer, the page sets out what the position turns on instead of asserting one.
Most recently reviewed
Comparison
A share sale is the standard route and is ordinarily outside Cyprus tax. From 2026, disposing of shares attracts 20 percent capital gains tax where at least 20 percent of the company's asset value derives from Cyprus immovable property. On an asset sale, IP disposed of as a capital asset is generally exempt.
Decision
There is no legal requirement for a Cyprus company's directors to be resident in Cyprus. But corporate tax residency follows incorporation in Cyprus or management and control exercised in Cyprus, and where another country also claims the company it is management and control that decides. A board that meets and decides abroad is the clearest way to fail that test.
Decision
Not directly. The deduction is available to a company that is tax resident in Cyprus, which turns on management and control rather than on incorporation. A foreign-incorporated company can access it only by becoming Cyprus tax resident, redomiciling, or transferring the asset into a Cyprus entity.
Entity
Yes. A Cyprus company may be wholly owned by non-residents, with no nationality restriction, no local shareholder requirement and no minimum capital of consequence. What non-residents cannot avoid is beneficial ownership disclosure and the anti-money-laundering file that precedes incorporation.
Entity
Controlled foreign company rules attribute the undistributed income of a low-taxed foreign subsidiary back to its controlling parent, taxing it before any dividend is paid. Cyprus applies them under the EU anti-tax avoidance directive, and so does every other member state.
Entity
A Cyprus Alternative Investment Fund is a collective investment vehicle authorised and supervised by CySEC. Three forms exist: the AIF, the AIF with a limited number of persons, and the registered AIF, which is not itself authorised but must be managed by an authorised manager.
19 pages
Canonical definitions of the terms that appear across Cyprus structuring work. One term, one page, one authoritative answer.
12 pages
Long-form treatments of a regime end to end: what it is, how it is applied, and where it breaks down in practice.
18 pages
The judgement calls founders actually face, with the conditions that push the answer one way or the other.
4 pages
Jurisdiction and structure comparisons written in strict parallel so each dimension can be read across.
22 pages
Ordered execution sequences. What happens first, what it depends on, and what evidence each step produces.
1 page
Primary-source analysis of legislation, rulings and OECD or EU instruments as they change.
By intent
Every page declares the posture it is written for.
Book a confidential consultation with Doviandi. We will review your corporate, IP, and residency position against the 2026 Cyprus tax framework.
