CYPRUS – HOLDING COMPANIES

TAXATION OF A CYPRUS HOLDING COMPANY

Choosing a jurisdiction for a holding company is one of the most common issues in international tax
planning. Cyprus is amongst the top jurisdictions for holding structures, with very stable and attractive
legal & tax system, access to Parent-Subsidiary Directive (being a member of European Union) and
having a network of Double Tax Treaties with more than 50 countries. These are only few factors which
make Cyprus the preferred location for incorporation of holding companies.