Cyprus: Corporate/Commercial Law

A Cyprus share sale changes who owns the company; it does not give the company a clean slate. The contracts, employees, licences, assets and liabilities stay with the same legal entity. So do its tax exposures, defective records, disputes and compliance failures. The buyer acquires the shares and, through them, the economic consequences of the company’s past.

Cyprus has become an increasingly attractive jurisdiction for entrepreneurs, international investors and companies seeking to establish or expand their operations within the European Union.

The European Union has adopted a new regulation on foreign direct investment screening that will take effect in 2028, establishing mandatory minimum standards across all Member States. This marks a significant shift from the previous cooperation-based framework toward harmonized requirements for reviewing foreign investments in sensitive sectors. While the regulation introduces common procedures and expanded scope, national variations in implementation are expected to persist, creating new considerations fo

ESMA's revised weekly commodity derivatives reporting arrangements went live on 3 September 2026, introducing updated technical requirements, validation rules and XML schema version 2.0. Businesses trading energy or other commodity derivatives must understand their specific reporting role, verify that correct information reaches the appropriate reporting party, and ensure their systems properly handle the new technical framework. Cyprus investment firms, energy traders and groups using commodity derivatives

Choosing an iGaming licence based solely on speed or cost can create structural problems that limit business growth. Understanding how licensing decisions affect company structure, payment processing, banking relationships, and investor readiness is essential before submitting an application.

From 5 October 2026, the Cyprus Tax Department will no longer accept email requests to register or amend bank account details for tax refunds. All IBAN changes must be submitted exclusively through...

During 2025, the Cyprus Government undertook a comprehensive review of the country's tax framework, with reforms approved on 22 December 2025 and effective from 1 January 2026.

The recognition of Cyprus with the Best Global Climb Award Among EU Countries in the 3rd Edition of the StartupBlink Startup Ecosystem Awards, marking the largest improvement among all EU member states isn't just a symbolic win; it reflects genuine transformation.

Alternative Investment Funds (AIFs) are emerging in the rapidly evolving world of global finance.

For a growing games company, an IPO may seem a long way off. Management is focused on developing new titles, expanding into international markets, growing its player base and investing in talent and technology.

Cyprus continues to support international holding, financing and IP structures following its 2026 tax reform. While corporate tax has increased to 15%, key regimes including the IP Box, NID and participation exemption remain in place.

Choosing an iGaming licence based solely on speed or cost can create structural problems that limit business growth. Understanding how licensing decisions affect company structure, payment processing, banking relationships, and investor readiness is essential before submitting an application.