Company formation on Cyprus, Legal and Taxation Aspects.
Company Type: | Limited Company (LTD) |
Name: | The company name must end with "Limited" or "Ltd.". |
Shares: | Shares in the company |
Share Capital: | Minimum € 1.000,00 |
Registered Agent Requirement: | Yes |
Registered Headquarters: | Yes |
Entry in the Public Register: | Shareholders and Managing Director must be named in the public register. However, anonymity can be retained by appointing nominees. |
Shareholders: | Minimum of 1 shareholder. |
Directors: | Minimum of 1 person |
Secretary: | Yes |
Disclosure of Beneficial Owner: | Yes, but protected by law |
Disclosure of Shareholders: | Yes |
Disclosure of Directors: | Yes |
Trading Restrictions: | None |
Double Taxation Agreements: | Agreements applying in 45 countries |
Financial Statements: | Yes |
Tax Returns: | Yes |
Accounting: | Yes |
Annual Reports: | Yes, must be submitted by an independent external auditor |
Taxation: | 10% for an IBC resident company 0% for an IBC non resident company |
Taxation of Shipping Companies: | Profits from the operation
of Cypriot registered vessels or on dividends received from a shipowning
company, are subject to zero corporation tax. Shipping business activities pay tax by tonnage. The tonnage tax
is not levied in respect of ships under the Cypriot flag for which a tonnage tax has already been paid. |