Cyprus tax, audit, regulatory, and advisory insights from the G. Adamides Audit Ltd team — written for founders, CFOs, family offices, and international investors.
A practical Cyprus tax residency guide for founders and executives using the 60-day or 183-day rules, with evidence, company management and dual-residence considerations.
A practical guide to qualifying copyrighted software, patents, platform technology and non-qualifying marketing intangibles under the Cyprus IP Box.
An audit-readiness checklist for Cyprus iGaming, sweepstakes, skins, social casino and online-platform businesses with complex payment and crypto flows.
How Cyprus businesses should approach accounting controls, valuation, revenue recognition and tax evidence for USDC, USDT, wallets, MMFs and lending protocols.
A practical guide to Cyprus company formation, KYC, incorporation timing, registered office, tax registration, banking, governance and substance.
Cyprus Local File vs Summary Information Table (SIT) in 2026: thresholds, below-threshold documentation, filing responsibilities and practical controls.
A worked Cyprus IP Box nexus example showing qualifying expenditure, uplift, the nexus fraction, qualifying profits and how the 80% deduction interacts with Cyprus tax.
How to contribute software, domains or other IP to a Cyprus company: valuation, legal ownership, accounting, tax basis, transfer pricing and future IP Box considerations.
Cyprus company tax residency in 2026: the incorporation test, management and control, treaty interaction, substance, board governance and evidence for international groups.
A practical guide to Cyprus substance for international groups: people, premises, governance, decision-making, banking, DEMPE, transfer pricing and evidence.
How to structure and operate a Cyprus SaaS or software company in 2026, covering corporate tax, IP Box, VAT, transfer pricing, R&D, payroll and audit.
A 2026 Cyprus corporate tax calendar covering provisional tax, annual corporate income tax timing, VAT, payroll, transfer pricing and year-end controls.
Cyprus UBO register and KYC guide for international shareholders: beneficial ownership, nominee arrangements, source of funds, corporate chains and onboarding evidence.
How Cyprus family offices can build institutional reporting, governance, investment oversight, entity controls, tax coordination and consolidated wealth reporting.
A high-level guide to Cyprus iGaming group architecture: operating company, IP ownership, payment flows, transfer pricing, substance, audit and compliance.
DEMPE, method selection, royalty benchmarking and interaction with the Cyprus IP Box.
Comparable selection, screening, ranges, adjustments and annual testing.
Loans, credit analysis, debt capacity, interest rates and guarantee fees.
A comprehensive overview of the legal, tax, and operational considerations required to establish a defensible and scalable iGaming or sweepstakes platform — covering corporate structure, IP holding, banking strategy, and compliance.
In January 2026, Cyprus implements one of the most significant personal tax reforms in a decade. New filing obligations, revised tax bands, a higher tax-free threshold, and new deductions — here is what every Cyprus tax resident needs to know.
Effective 1 January 2026, Cyprus implements the most significant tax reform in decades — approved by Parliament on 22 December 2025. CIT rises from 12.5% to 15%, DDD abolished, SDC on dividends cut to 5%, new crypto tax, and extended loss carry-forward.
Understanding transfer pricing is essential for businesses operating in Cyprus, especially those with cross-border intra-group transactions. A practical guide to the Cyprus TP framework, documentation requirements, and arm's length compliance.
The Cyprus IP Box allows qualifying IP income to be taxed at just 3% — a competitive effective rate for qualifying income. A comprehensive guide to eligibility, the nexus approach, qualifying assets, substance requirements, and how to implement it correctly.
Cyprus is a widely used holding jurisdiction — qualifying share disposals are generally outside Cyprus tax subject to immovable-property and anti-avoidance rules, outbound dividends and interest are generally free of Cyprus withholding subject to defensive measures, and royalty treatment depends on place of use and recipient jurisdiction. A step-by-step guide for entrepreneurs and investors in 2026.
Cyprus non-domicile status exempts dividend and interest income from the Special Defence Contribution (SDC) for 17 years. A practical guide to eligibility, the 60-day residency rule, and what it means for HNWIs considering a Cyprus relocation.
IFRS 15 replaced IAS 18 and IAS 11, introducing a five-step model for revenue recognition. For Cyprus entities — particularly in SaaS, construction, and professional services — correct application is critical to clean audits and accurate financial statements.
Most Cyprus companies require a statutory audit, while qualifying very small private companies may be eligible for a statutory review engagement. Here is how to prepare for the assurance process.
DAC6 requires disclosure of cross-border arrangements with certain hallmarks to the Cyprus Tax Department. Failure to comply carries significant penalties. Here is what Cyprus entities and their advisors need to know.
The EU One-Stop Shop (OSS) regime simplifies VAT compliance for businesses selling goods and services to consumers across multiple EU member states. Here is what Cyprus-based e-commerce and digital services businesses need to know.
From 2026, Cyprus introduces a flat 8% tax on crypto asset disposals — the first explicit treatment of digital asset gains in Cyprus tax law. What this means for individual investors, traders, and crypto businesses.
IFRS 10 requires parent entities to prepare consolidated financial statements incorporating all subsidiaries. For Cyprus holding companies at the head of international groups, consolidation is a significant technical undertaking. Here is what you need to know.
Cyprus offers a compelling combination of tax advantages, EU membership, a stable legal system, and a growing professional ecosystem for single and multi-family offices. Here is why an increasing number of HNWI families are choosing Cyprus.
Our team is available for confidential consultations on any of the topics covered in our insights.
Practical guidance for international founders, technology companies and finance teams.
Incorporation, official fees, KYC, banking, governance and substance.
Qualifying software, ownership, R&D and nexus considerations.
60-day and 183-day rules, evidence and dual-residence considerations.
Revenue, payment flows, platform evidence and audit controls.
Accounting evidence, reconciliations and year-end support.
Specialist accounting, tax and audit-readiness support for digital assets.