20+ Years in Cyprus
Established Cyprus law firm.
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 QualifiesThe first step is identifying what intellectual property generates the income and whether it falls within the qualifying framework.
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 AssetsUnder 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 PositionWe do not start with the tax percentage. We start with the IP, development and income that must support it.
Identify the IP and income it generates.
Trace development activity, expenditure and ownership.
Address IP ownership, development and contractual arrangements.
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 StructureFor an initial Cyprus IP Box assessment, useful information includes:
Do not restructure the IP before the review.
First, show us how the IP is currently developed, owned and monetized.
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.
Established Cyprus law firm.
Ownership and development relationships considered together.
Structure based on how the IP is actually created and commercialised.
The Cyprus IP Box Regime can provide an important tax benefit for qualifying intellectual property income. Still, the result depends on the asset, R&D activity, expenditure and nexus calculation — not simply where the IP is registered.
NAKLAW helps you assess the IP, map its development and ownership, identify structural gaps and prepare the legal framework needed to support a properly structured Cyprus IP Box position.
Check My Cyprus IP Box EligibilityA 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.
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.”
We provide expert legal solutions with trusted advice, strong representation, and proven results for individuals, families, and businesses.
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.
Tax optimisation strategies
Highly experienced in all matters relating to Family Law and offers full services to all of their aspects.
Technology and innovation businesses
Services to help companies pursue their growth strategies—with full awareness of potential risk and benefit.
Cross-border IP planning
Immigration and Cyprus investment program applications, applications for immigration permits et
Assignment of IP rights
Strong expertise in banking and finance and has handled a substantial number of high-value and profile transactions
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.
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.
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.
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.
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.
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.
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+357 25-352-352
info@naklaw.com
Anexartisias & Athinon, Nora Court, 2nd Floor, Office 201-202, 3040 Limassol, Cyprus
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