Tax Optimisation
ZY IMMO Capital · Tax Optimisation in Cyprus
Cyprus tax optimisation is not a product. It is a system.
Non-Dom status. 0% on dividends. 60-day residency rule. These elements exist. But almost no one explains how to make them work together. We do.
What Cyprus actually offers
Cyprus is not a tax shortcut. It is a jurisdictional system.
Cyprus is frequently misrepresented in the market — either oversold as a simple tax haven,
or dismissed as too complex. The reality is more specific.
Cyprus is an EU jurisdiction with a genuine Non-Domicile regime, a 12.5% corporate tax rate,
and a flexible residency architecture. Used correctly, it allows internationally mobile investors
and founders to structure dividend income, capital gains and business income with significantly lower
tax exposure than most European alternatives.
Used incorrectly — it creates compliance exposure, missed savings, and structural problems at exit.
The four elements
The system works only when the elements are connected.
1. Non-Dom status
Non-Domicile status in Cyprus exempts qualifying residents from tax on dividends and interest income — regardless of where those dividends originate.
- 0% on dividends for qualifying Non-Dom residents
- 0% on interest income
- Applies to foreign companies and structures
- Duration: up to 17 years
2. 60-day tax residency rule
Cyprus allows tax residency with a minimum of 60 days physical presence per year, provided the correct conditions are met.
- 60 days minimum physical presence
- Must not be tax resident elsewhere
- Requires economic ties to Cyprus
- Enables Non-Dom without full relocation
3. Corporate structure
Cyprus companies are subject to 12.5% corporate tax and can serve as efficient holding and operating vehicles when structured correctly.
- 12.5% corporate tax
- 65+ double tax treaties
- Dividend payments to Non-Dom shareholders: 0%
- No withholding tax on dividends paid to non-residents
4. Capital gains treatment
Cyprus generally does not tax capital gains on the disposal of securities, which can be highly relevant for founders and investors.
- No capital gains tax on disposal of securities
- No inheritance tax in Cyprus
- No wealth tax
Correct sequence
The structure that makes it work
The individual elements are well documented. What is rarely explained is the sequence in which they must be established. Reversing the order is where the most expensive mistakes happen.
Company structure
Establish Cyprus company structure if applicable.
Income alignment
Align income sources with the Cyprus entity.
Tax residency
Establish Cyprus tax residency through the right route.
Non-Dom status
Apply for Non-Dom status after residency is aligned.
Ownership
Restructure ownership of assets and income streams.
Exit planning
Exit the current jurisdiction correctly — avoiding exit tax.
Reversing steps 3 and 5, or skipping step 6, are the most common and costly mistakes in Cyprus tax structuring.
Exit tax risk
The risk nobody warns you about
Most advisory firms focus on what you gain in Cyprus. Almost none address what you must manage on the way out of your current jurisdiction.
Who this is for
Designed for clients where sequence has financial consequences.
Relevant profiles
- Founders planning a business exit in the next 12–24 months
- Investors managing dividend income across jurisdictions
- UK residents affected by Non-Dom abolition
- UAE-based entrepreneurs reconsidering structure after corporate tax
- Private wealth clients seeking EU-based capital positioning
How we work
Every engagement begins with a private assessment — not a proposal. We review your current situation, income structure, assets and timeline before recommending any course of action.
Tax structuring is coordinated with licensed tax advisors and legal partners in Cyprus. ZY IMMO Capital provides strategic advisory — not legal or tax services directly.
Minimum capital allocation
Private tax structure assessment is designed for clients with minimum capital allocation of €500,000.
Confidentiality
NDA available prior to any disclosure. All engagements are treated as strictly confidential.
Private · selective · confidential
Request Private Tax Structure Assessment
Before you move capital, structure the sequence. Submit your details confidentially and we will review whether Cyprus is the right jurisdictional framework for your situation.
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