Cyprus Holding Companies

Cyprus is considered to be one of the most attractive jurisdictions for holding companies for a number of reasons:

 

  • Tax Free dividends received and paid
  • Group loss relief (Cyprus companies only)
  • No withholding taxes

 

Other tax considerations: 

 

  • Lowest tax rate in EU, 12,5% corporation tax
  • Full exemption from tax on disposal of subsidiary
  • No tax on disposal of shares or liquidation of Cyprus Holding company

 

These are achieved through:

 

  • Cyprus’s extensive Double Tax Treaty network
  • EU Parent Subsidiary Directive
  • Part of EU and Euro zone
  • Cyprus features on the white list of the Organization for Economic Co-operation and Development (OECD)


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