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Non-domicile tax regime in Cyprus: Essential insights for asset managers and entrepreneurs

The “non-domicile” regime has been available to Cyprus tax resident individuals since the 2016 tax year and is based on the combined operation of the Cyprus Income Tax Law, the Special Defence Contribution Law, and the Wills and Succession Law.

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The Limited Liabilities Companies Act (the Cayman LLC Act) governs the Cayman Islands limited liability company (the Cayman LLC).
Companies incorporated in the Cayman Islands are amongst the most popular offshore holding structures in the world due to the political and economic stability of the...
All exempted limited partnerships (ELPs) registered in the Cayman Islands are subject to the continuing obligations set out in the Exempted Limited Partnerships Act (ELP...
All exempted companies incorporated in the Cayman Islands are subject to the continuing obligations set out in the Companies Act.
Any Cayman Islands exempted company (the most common Cayman corporate vehicle limited by shares) may be registered as a segregated portfolio company (an SPC) under the...
One of the reasons why the Cayman Islands is a leading offshore jurisdiction is the flexibility of Cayman Islands companies.
The Cayman Islands limited liability company (LLC) is a corporate vehicle closely aligned with the Delaware limited liability company. This guide sets out the key...
The Exempted Limited Partnership Act (the ELP Act) governs the formation of exempted limited partnerships (ELPs) in the Cayman Islands and contains provisions relevant...
The Cayman Islands Director Registration and Licensing Act (the Act) requires directors of Cayman “covered entities” to register or become licenced by the Cayman Islands...
Pursuant to the BVI Business Companies Act 2004 and related regulations, the Financial Services Commission in the British Virgin Islands (the FSC) may approve the...
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