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Insights & Expert Commentary

Insights

Cyprus tax, audit, regulatory, and advisory insights from the G. Adamides Audit Ltd team — written for founders, CFOs, family offices, and international investors.

14 articles across 12 topics

iGaming & Structuring

The Complete Guide to Structuring iGaming & Sweepstakes Platforms (2026 Edition)

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.

April 13, 2026 · 7 min read
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Tax Reform

Cyprus Personal Tax Reform 2026: Understanding the New Personal Income Tax Rules

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.

January 11, 2026 · 5 min read
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Tax Reform

Cyprus Tax Reform 2026: Key Changes and Implications for Businesses and Individuals

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.

December 25, 2025 · 6 min read
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Transfer Pricing

Navigate Cyprus Transfer Pricing Rules with Ease

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.

August 28, 2025 · 5 min read
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IP Box & Tax

The Cyprus IP Box Regime: A Complete Guide for Technology and iGaming Businesses

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.

June 2026 · 8 min read
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Corporate Services

Setting Up a Cyprus Holding Company in 2026: The Complete Guide

Cyprus is one of Europe's most used holding jurisdictions — 0% CGT on share disposals, generally no Cyprus withholding on outbound dividends, while royalty treatment depends on place of use and recipient jurisdiction, 15% CIT, and 65+ tax treaties. A step-by-step guide for entrepreneurs and investors in 2026.

May 2026 · 7 min read
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HNWI & Tax Planning

Cyprus Non-Domicile Status: A Practical Guide for Relocating HNWIs

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.

April 2026 · 6 min read
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Financial Reporting

IFRS 15 Revenue Recognition: Key Principles and Common Pitfalls for Cyprus Entities

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.

March 2026 · 6 min read
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Audit & Assurance

What to Expect from a Cyprus Statutory Audit: A Guide for Directors and Management

Every Cyprus company is required to have its annual financial statements audited. Here is what directors and management should expect from the audit process — from planning through to the signed opinion — and how to prepare.

February 2026 · 5 min read
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Tax Compliance

DAC6 Mandatory Disclosure: What Cyprus Entities Need to Know

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.

January 2026 · 5 min read
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VAT & Indirect Tax

VAT and the One-Stop Shop (OSS) for Cyprus E-Commerce Businesses

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.

November 2025 · 5 min read
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Tax Planning

Crypto Asset Taxation in Cyprus 2026: What Every Investor Needs 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.

October 2025 · 5 min read
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Financial Reporting

IFRS 10 Group Consolidation: A Practical Guide for Cyprus Holding Companies

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.

September 2025 · 6 min read
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Family Office & HNWI

Why Cyprus Is the Right Jurisdiction for Your Family Office

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.

August 2025 · 6 min read
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