Cyprus has an advantageous environment for inward investment, providing various incentives to encourage non-residents to set up a business in, or invest through, Cyprus. In a nutshell, no restrictions on foreign share ownership exist, there are no withholding taxes on dividends or interest, the sale of shares and other titles is exempt from tax, the corporate tax rate is one of the lowest in the EU, while non-Cyprus tax residents (or non-domiciled) enjoy a number of tax exemptions.

These, and other characteristics of the Cyprus tax system, are analysed by Stella Strati, in the Cyprus chapter of the Inward Investment and International Taxation Review.

Click to read the Cyprus chapter, published by The Law Reviews (TLR).

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