Whilst the Cyprus Private Limited Liability Company ('Cyprus LTD') is subject to a 12.5% Corporation Tax rate, it enjoys a wide applying participation exemption thus reducing the effective tax applying to most investment activities to nil. It's ideal for structuring international investment and financing transactions, intellectual property ownership and licensing undertakings and shipping activities and its assets and shareholders' interests enjoy high levels of legal protection.
- Dividend income and securities disposal proceeds are tax exempt;
- 'IP Rights Box' regime with maximum effective tax of 2.5% - the lowest in EU;
- Ship-owning and ship-management activities under tonnage tax system;
- 50 Double Taxation Avoidance Agreements in application;
- Balkan, CEE, CIS, EEA, MENA, Scandinavia regions, Russia, India, China and S. Africa structuring solutions;
- OECD 'White-listed', EU and Eurozone Member, secure and stable jurisdiction;
- Legal organization drawing from Common Law principles with full implementation of EU Directives
