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An international certification that authenticates a document for use in another country, under the 1961 Hague Convention. Required for civil documents like birth and marriage certificates.

Anti-avoidance rules that attribute income from a foreign company back to its resident shareholders, used by high-tax countries to prevent profit shifting. Cyprus has limited CFC rules.

An OECD framework for automatic exchange of financial account information between countries. Most countries, including Cyprus, participate. Means most foreign accounts are reported home.

Two different concepts. Domicile is your country of origin or permanent intended home. Residence is where you actually live now. Cyprus Non-Dom decouples them in your favour.

EU regulation eliminating withholding tax on qualifying dividend payments between subsidiary and parent companies in different EU states. Critical for cross-border holding structures.

US law requiring foreign financial institutions to report accounts held by US persons to the IRS. Affects Americans abroad and dual citizens. Has global reach.

A preferential tax regime for qualifying intellectual property income, available in Cyprus and several other jurisdictions. Cyprus IP Box: effective rate around 3% on qualifying IP profit (80% exemption at the 15% corporate rate).

A status for Cyprus tax residents who are not Cyprus-domiciled. It gives 0% Special Defence Contribution on dividends and interest, so a Non-Dom's dividends carry neither income tax nor SDC; the 2.65% GESY contribution still applies, capped at €180,000 of income. It lasts for up to 17 of 20 years of Cyprus tax residence and, since 2026, can be extended by up to two further 5-year periods at €250,000 each.

A fixed place of business in a country that triggers local corporate tax obligations there. Important when running operations across multiple jurisdictions.

OECD framework introducing a 15% global minimum corporate tax for multinationals above 750 million EUR revenue. Affects how Cyprus’s corporate tax rate applies to large groups.

Rules requiring a company to have genuine operational presence (office, staff, decision-making) in the jurisdiction where it claims tax residency. Cyprus and Dubai both have substance regimes.

Germany’s tax on unrealised capital gains in corporate shareholdings when a tax resident leaves the country. Triggered on departure. Critical to plan for if relocating from Germany.

Tax deducted at source on cross-border payments (dividends, interest, royalties). Treaties and EU directives often reduce or eliminate WHT for qualifying recipients.

The Cyprus residence registration certificate (Form MEU1A) issued to EU citizens establishing residency. The document that confirms your right to live in Cyprus.