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
Two different charges are called exit tax. The corporate one is harmonised across the EU by ATAD article 5 and bites when a company or its assets leave. The personal one is not harmonised at all, and whether it applies depends entirely on which country you are leaving and what you own.
Decision
A Cyprus company pays 15 percent. A founder who relocates and is not domiciled in Cyprus pays no Special Defence Contribution on dividends, and GESY at 2.65 percent capped at 4,770 euro a year. Salary is taxed on bands running nil to 22,000 euro, then 20, 25, 30 and 35 percent.
Decision
Regulation 5 of K.D.P. 336/2016 obliges a person claiming the deduction to keep accounting books and records of income and expenditure per intangible asset. Regulation 4 then excludes from qualifying expenditure any cost that cannot be shown to be directly connected to a specific qualifying asset, so the evidence is part of the definition rather than support for it.
Guide
A Cyprus company files an annual return with the Registrar, an income tax return with audited financial statements, and VAT and payroll returns where registered. The obligations sit with two different authorities on two different timetables, which is why one is so often missed.
Guide
Economic substance determines whether a Cyprus company secures tax residency and treaty access. Cyprus applies a management and control test, and the level of substance required scales with the business model, sector and cross-border footprint rather than following a fixed checklist.
Guide
The Cyprus IP Box deducts 80 percent of qualifying profit. The remaining 20 percent is taxed at the 15 percent corporate rate, giving an effective 3 percent. That 3 percent is a floor rather than a rate: it is reached only at a nexus fraction of one, and a company whose founder wrote the code starts well below it.
22 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.
34 pages
The judgement calls founders actually face, with the conditions that push the answer one way or the other.
7 pages
Jurisdiction and structure comparisons written in strict parallel so each dimension can be read across.
25 pages
Ordered execution sequences. What happens first, what it depends on, and what evidence each step produces.
3 pages
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.
It starts with three questions: where your revenue comes from, what you own, and where you are tax resident. From there, the conversation is about what you are building and where you want to take it. After the call, you receive a written proposal covering the recommended structure, the implementation roadmap, and a fixed fee quote.
