Part I – The Cyprus Non-Dom Regime
• Dividend income
• Interest income
• Rental income
Aligning Company Redomiciliation and Non-Dom Status
• Corporate tax and governance
• Dividend distribution strategy
• Personal tax residency
• Long-term succession and exit planning
• Management & control analysis
• Timing of relocation and redomiciliation
• Compliance with substance and governance requirements
• Coordination with tax advisors for cross-border planning
When Redomiciliation and Non-Dom Status May Be Appropriate
• Founders relocating to Cyprus
• Companies seeking EU-aligned holding structures
• Businesses preparing for exit or investment rounds
• Groups requiring simplification or cross-border restructuring
How We Can Help
• Feasibility of company redomiciliation to Cyprus
• Coordination with foreign counsel and regulators
• Non-Dom eligibility analysis and personal tax planning
• Full continuation process management
• Post-relocation governance and compliance alignment
Part II – Company Redomiciliation to Cyprus
• Preserving corporate history and legal identity
• Retaining assets, liabilities, and contracts
• Avoiding liquidation and re-incorporation
Why Companies Redomicile to Cyprus
1. EU Jurisdiction and Governance
• Access to EU directives and regulations
• Recognised corporate governance framework
• A well-developed professional services ecosystem
1. Competitive Corporate Tax Framework
• Corporate income tax at 12.5%
• No withholding tax on dividends to non-residents (subject to conditions)
• No capital gains tax on qualifying securities
• Extensive double tax treaty network
1. Corporate Restructuring and Group Simplification
• Relocating Cyprus holding companies
• Cross-border group restructuring
• Post-Brexit EU alignment
• Alignment of management and operational substance
Redomiciliation Procedure in Cyprus
1. Confirm the original jurisdiction permits continuation
1. Ensure the company’s constitutional documents allow continuation
1. Obtain required foreign approvals
Temporary Certificate of Continuation
• Operate provisionally under Cyprus law
• Retain assets, liabilities, and contracts
• Exercise powers of a Cyprus company
Permanent Certificate of Continuation
Contact Us
info@naklaw.com