Cyprus Trading Companies

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


  •  Lowest corporation tax rate in Europe at 12.5%
  • Majority of expenses are allowable
  • Low set up costs (for substance)
  • Great infrastructure (roads, government buildings, transport)
  • English language is commonly spoken by all residents


Other tax considerations:


  • Full exemption from tax on disposal of subsidiary
  • No tax on disposal of shares or liquidation of Cyprus Holding company
  • Payroll expenses are low so as the payroll taxes

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)


Return to tax planing