Cyprus: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Video
Leaving Germany For Cyprus In 2026: Exit Tax, Yellow Slip & Non-Dom (By A Cyprus Lawyer)​ (Video)
German entrepreneurs and high earners face substantial tax burdens through corporate tax, trade tax, solidarity surcharge, and dividend tax. Relocating from Germany to Cyprus presents a strategic opportunity to optimize tax obligations, but the process involves navigating complex requirements including exit tax calculations, yellow slip procedures, and Cyprus's non-dom regime. Understanding these legal and tax implications is essential for anyone considering this international move in 2026.
Cyprus Tax
Philippou Law Firm
Article
Company Redomiciliation To Cyprus: The Tax Case, The Decision And The Process
Cyprus company redomiciliation transfers a foreign company's registered office to Cyprus without dissolving it, preserving legal identity, contracts, assets and trading history. The process requires careful analysis of tax implications, asset valuation rules under Article 33B(3), and substance requirements to determine whether continuation is commercially worthwhile compared to incorporating a new Cyprus entity.
Cyprus Commercial
Nikita & Partners Limited
Article
Moving To Cyprus From Poland: Tax, Residency & Structuring Guide 2026
Poland's tax system imposes mandatory costs and contribution burdens that compound over time, with an exit tax that becomes more expensive the longer entrepreneurs wait to act. For those who have built valuable businesses, Cyprus offers a compelling alternative with 0% tax on dividends for Non-Dom residents, 15% corporate tax, and a straightforward EU relocation process that includes English-speaking professionals and 300 days of sunshine.
Cyprus Immigration
Philippou Law Firm
Video
Cyprus vs Switzerland: Tax Comparison For Founders (Video)
Switzerland's reputation as a low-tax jurisdiction masks a complex reality of cantonal variations, 35% dividend withholding, and annual wealth taxes that can erode founder returns. Cyprus counters with a flat 15% corporate rate, zero withholding on dividends to non-residents, and no wealth tax—but which structure truly minimizes the tax burden for company founders? This comparison breaks down the real effective rates, cash-flow costs, and compounding differences that determine which jurisdiction deliv
Cyprus Tax
Philippou Law Firm
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