Auditing
Local Auditors must be appointed. Companies are required to keep proper books of account and to prepare financial statements every year in accordance with the International Accounting and Auditing Standards (IFRS).
Financial statements are required to be audited and filed with the Registrar of Companies and the Income Tax Authorities.
Banking
Bank accounts can be opened in the company’s name as well as in the names of individuals. Bank accounts can be opened in Cyprus Pounds, US Dollars, Euros, and other major currencies. In this way, movement of funds can be facilitated through Cyprus banks, and at the same time financing can be obtained by the banks for purchase of property or for any business activities.
Taxes
In Cyprus a uniform 10% corporation tax rate is applicable to the worldwide income of all resident companies. This is the lowest profit tax rate in Europe. Further tax incentives are:
• No withholding tax on payment of dividends and interest to non-resident individuals or corporate entities
• No time restrictions on the carrying forward of tax losses
• No tax on profits from buying and selling shares
• No tax on the liquidation of the holding company in a subsidiary.
Our tax advisers can provide a detailed tax efficient plan to minimise your tax burden.
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