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Introduction One shareholder is required for the incorporation and continued existence of a Cyprus private company. The nationality of the shareholders is immaterial. Apart from the shareholder, a Cyprus company should have at least one director and one corporate secretary. The Cyprus Companies Law, Cap 113, as amended, allows for single member companies i.e. shareholder, […]
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Under Cyprus tax legislation, Cyprus tax resident individuals are taxed on all chargeable income accrued or derived from all sources in Cyprus and abroad. An individual who is not a tax resident in Cyprus, is taxed on income accruing or arising only from sources within the Republic. Foreign taxes paid can be credited against the […]
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