Nasos A. Kyriakydes & Partners LLC logo

Cyprus IP Box Regime

We are a dedicated team of experienced lawyers committed to protecting your rights and delivering justice. With years of expertise in diverse
areas of law, we provide trusted legal solutions for individuals, families, and businesses

IP Box Regime

Cyprus IP Box Regime

Your Business Owns IP. Does It Actually Qualify for the Cyprus IP Box?

Software, patents and other qualifying intellectual property can generate significant business value — but owning IP through a Cyprus company does not automatically make its profits eligible for the IP Box regime.

NAKLAW helps technology companies, software businesses and IP owners assess the Cyprus IP Box Regime, review qualifying assets and R&D activity, and structure ownership and development arrangements around the applicable requirements.

Check If My IP Qualifies

Does Your IP Fit the Regime?

The first step is identifying what intellectual property generates the income and whether it falls within the qualifying framework.

Your IP What We Check
Copyrighted software Whether the software and related development activities fall within the qualifying framework.
Patented technology How the patent, development activity and resulting income connect.
Other qualifying IP Whether the asset satisfies the applicable definition of a qualifying intangible asset.
Multiple IP assets Which assets and income streams need to be assessed separately.

Not every intangible asset qualifies. The Cyprus IP Box is aimed at income derived from qualifying intangible assets, so classification should come before tax calculations.

Review My IP Assets

The 80% Benefit — What Does It Actually Mean?

Under the current Cyprus framework, 80% of qualifying net profit calculated under the nexus approach from qualifying intellectual property income can receive the relevant deduction.

That does not mean every euro an IP-owning company earns automatically receives an 80% exemption. The calculation depends on factors such as:

Qualifying IP Relevant Income R&D Expenditure Nexus Fraction Qualifying Profit

The Ministry of Finance specifically identifies royalty income, embedded income and other qualifying income from qualifying intangible assets within the IP incentive framework.

Assess My Potential IP Box Position

How NAKLAW Helps

Your Need Our Support
Check whether my IP qualifies Review the intellectual property and its legal ownership against the relevant framework.
Review who developed the IP Map internal and external R&D relationships and how development connects with the Cyprus entity.
Structure IP ownership Assess whether ownership arrangements properly reflect the business and development model.
Review IP agreements Examine development, assignment and licensing arrangements supporting the structure.
Map qualifying income Identify how relevant revenue connects with the underlying qualifying IP.
Prepare the structure for application Coordinate the legal IP position with the nexus and tax analysis required for the regime.

We do not start with the tax percentage. We start with the IP, development and income that must support it.

How We Review Your IP Box Position

  1. 01

    Identify

    Identify the IP and income it generates.

  2. 02

    Trace

    Trace development activity, expenditure and ownership.

  3. 03

    Structure

    Address IP ownership, development and contractual arrangements.

  4. 04

    Support

    Coordinate the legal position with the required tax and nexus analysis.

IP R&D Ownership Income Nexus

At the end of the review, you should know whether the business appears to fit the regime, where the structural gaps are and what needs to be addressed.

Review My IP Box Structure

What Should You Send Us?

For an initial Cyprus IP Box assessment, useful information includes:

  • Description of the IP or software
  • IP ownership records
  • Software development agreements
  • Employment agreements for development teams
  • Independent contractor agreements
  • IP assignment documents
  • Licensing agreements
  • Details of R&D expenditure
  • Information about related-party development
  • Revenue generated from the IP
  • Existing company structure

Do not restructure the IP before the review.

First, show us how the IP is currently developed, owned and monetized.

Why NAKLAW?

An IP Box structure sits at the intersection of intellectual property, corporate structuring, contracts and tax. Looking only at the final tax calculation can leave weaknesses in the legal ownership or development chain.

NAKLAW has advised Cyprus and international businesses since 2003, allowing us to review the IP structure within the wider corporate and commercial position.

20+ Years in Cyprus

Established Cyprus law firm.

IP + Corporate Structuring

Ownership and development relationships considered together.

Business-Led Review

Structure based on how the IP is actually created and commercialised.

From First Filing to Full Compliance, We Build Companies That Last

A Cyprus company is only as strong as the structure behind it. We handle incorporation, governance, and every filing after, so your business starts right and stays right.

Years of Experience
0 +
Happy Clients
0 +
Cases Won
0 +
Expert Attorneys
0 +
Experienced corporate and immigration lawyers in Cyprus

Everything Your Company Needs, Under One Roof

Most businesses treat incorporation as a single event, a form filed, a certificate issued, done. In reality, a Cyprus company needs a structure that works on day one and still works five years later, as your shareholders, directors, and operations evolve. That is why we built six connected services around one company, so nothing falls through the cracks between “registered” and “running smoothly.”

Most businesses treat incorporation as a single event, a form filed, a certificate issued, done. In reality, a Cyprus company needs a structure that works on day one and still works five years later, as your shareholders, directors, and operations evolve. That is why we built six connected services around one company, so nothing falls through the cracks between “registered” and “running smoothly.”

Most businesses treat incorporation as a single event, a form filed, a certificate issued, done. In reality, a Cyprus company needs a structure that works on day one and still works five years later, as your shareholders, directors, and operations evolve. That is why we built six connected services around one company, so nothing falls through the cracks between “registered” and “running smoothly.”

Most businesses treat incorporation as a single event, a form filed, a certificate issued, done. In reality, a Cyprus company needs a structure that works on day one and still works five years later, as your shareholders, directors, and operations evolve. That is why we built six connected services around one company, so nothing falls through the cracks between “registered” and “running smoothly.”

Our Legal Services for You

We provide expert legal solutions with trusted advice, strong representation, and proven results for individuals, families, and businesses.

01

IP holding structures

Nasos A. Kyriakides & Partners, LLC can assist you to register a company in the most popular jurisdictions.

Qualifying intellectual property assets

Unique opportunities for a wide range of investors as compared to the other common-law international jurisdictions.

02

Tax optimisation strategies

Highly experienced in all matters relating to Family Law and offers full services to all of their aspects.

03

Technology and innovation businesses

Services to help companies pursue their growth strategies—with full awareness of potential risk and benefit.

04

Cross-border IP planning

Immigration and Cyprus investment program applications, applications for immigration permits et

05

Assignment of IP rights

Strong expertise in banking and finance and has handled a substantial number of high-value and profile transactions

06

Why Cyprus

Why Consider a Cyprus Company Incorporation

01

Effective Tax System

Following the accession of Cyprus in the EU in 2004 and the abolition of the "offshore regime", Cyprus has maintained a simplified and effective tax system in full compliance with the EU and the OECD.

02

Safe Business Environment

As a result of the above Cyprus has become a stable EU, "non-offshore" low tax jurisdiction with a beneficial tax regime for foreign businesses and individuals as well as a safe professional business environment.

03

One of The Lowest Taxation Rates

Cyprus has one of the lowest-taxation rates within the EU, with a flat tax rate at 15% on profit. Cyprus offers additionally to its tax benefits, great advantages as a respectful and useful jurisdiction for holding companies.

04

Easy to Fly In and Out

It is important to indicate that the business climate in Cyprus is based on a free and open economy, offering first-class legal and financial expertise. It's very easy to fly in and out of Cyprus throughout the year.

What Our Valued Clients Say About Us

We take pride in delivering justice with integrity, dedication, and trusted legal expertise. Our clients’ voices reflect the true strength of our firm

The attorneys at this firm resolved my corporate contract dispute quickly and professionally. Their expertise saved me both time and money.

John Matthews Business Dispute Case

Going through a divorce was the hardest time of my life, but their team gave me the guidance and confidence I needed. I felt truly supported.

Emily Rodriguez Family Law

I had a complex property dispute, and they handled everything with care and precision. I couldn’t have asked for a better legal team.

Sophia Bennett Property & Real Estate

They helped me through a complicated immigration process. Thanks to their guidance, my family and I can now start a new life in the U.S.

David Wilson Immigration Case

When I faced unfair treatment at work, this incredible team stood by my side, fought tirelessly for my rights, and ensured that I finally received the justice I truly deserved

Olivia Carter Employment & Labor Law

FAQs

We work with individuals, families, startups, and large corporations across various legal matters.

Yes, we provide a free 30-minute consultation to understand your case before moving forward.

Our fees are transparent and flexible — you can choose between hourly rates, flat fees, or monthly packages.

Yes, our team also assists with immigration & international legal matters.

You can easily schedule an appointment through our website or by contacting our office directly.

Our personalized approach, proven track record, and dedicated team of attorneys set us apart.

Contact Info

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis.

PHONE NUMBER

+357 25-352-352

EMAIL ADDRESS

info@naklaw.com

OFFICE LOCATION

Anexartisias & Athinon, Nora Court, 2nd Floor, Office 201-202, 3040 Limassol, Cyprus

Talk to Our Attorneys

Get in touch with our legal experts today.

Name