ARTICLE
9 July 1998

Other Exemptions

Ki
KPMG in Cyprus

Contributor

KPMG has been operating in Cyprus since 1948 and currently employs more than 800 professionals working from 6 offices across the island. It is a member of KPMG International Limited, a global organisation of independent professional services firms providing Audit, Tax and Advisory services. KPMG operates in 143 countries and territories and has approximately 273,000 people working in member firms around the world. Clients look to KPMG for a consistent standard of service based on high-order professional capabilities, industry insight, local knowledge and expertise.
Cyprus Wealth Management
Other exemptions applicable to offshore entities and their expatriate employees include:

  • Foreign employees of offshore companies are exempt from payment of social insurance contributions;
  • Offshore companies are not liable to the defence contribution on their profits;
  • No estate duty is chargeable on the shares of an offshore company on the death of any of its shareholders;
  • No capital gains tax is payable by an offshore company except on capital gains on immovable property situated in Cyprus;
  • No stamp duty is payable by an offshore company on instruments relating to transactions connected with its normal trading activities.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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