Cyprus Double Tax Treaties PDF

8/9/2018 Cyprus Double Tax Treaties
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Tax Treaties tax, Inheritance tax, Capital gains tax, VAT and other related tax.
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Tax Planning via Cyprus
> Alternative
Cyprus is consistently voted as the most attractive European tax regime by major
Investment business organizations and tax professionals across Europe.
Funds
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interpreting its tax legislation and its low tax and VAT rates.
> Personal Income In summary, Cyprus is among the lowest-tax EU onshore jurisdiction. The standard
Tax corporate tax rate of 12,5% is among the lowest in the European Union, and the
lowest “non-o shorecPlanning/CyprusTaxPlanning/PersonalIncomeTax.aspx)
(http://www.savvacyprus.com/CountrySpeci jurisdiction corporate tax rate” in the world. Cyprus is now a
premier holding, nance, royalty and trading company jurisdiction.
> Q&A with Cyprus
Quick reference guide of the most favourable Cyprus double tax treaties:
Inland Revenue (for payments received in Cyprus from foreign jurisdictions)
(http://www.savvacyprus.com/CountrySpeci cPlanning/CyprusTaxPlanning/QAwithCyprusInlandRevenue.aspx)
Treaties with other countries Dividends % Interest % Royalties %
Canada South Africa 0 0 0

(http://www.savvacyprus.com/CountrySpeci cPlanning/Canada.aspx)
India 10 10 15
Poland
Bulgaria cPlanning/Poland.aspx)
5 7 10
Poland
Russia 10 10 5
(http://www.savvacyprus.com/CountrySpeci cPlanning/Russia.aspx)
HOME Romania ABOUT US 10 10 5
India
Hungary (http://www.savvacyprus.com/AboutUs.aspx)
5 10 0
(http://www.savvacyprus.com/CountrySpeci cPlanning/India.aspx)
Czech Republic 0 0 10
United Kingdom
(http://www.savvacyprus.com/CountrySpeci cPlanning/UnitedKingdom.aspx)
Norway 0 0 0
China Qatar
(http://www.savvacyprus.com/CountrySpeci 0 0
cPlanning.aspx) (http://www.savvacyprus.com/Careers.aspx) 5
(http://www.savvacyprus.com/CountrySpeci cPlanning/China.aspx)
CONTACT US
Syria 0 10 15
Mauritius 0 0 0
Treaties CIS countries Dividends % Interest % Royalties %

(/CountrySpeci cPlanning/CyprusTaxPlanning/CyprusPrivateFundsICIS.aspx)
Russia 5 0 0
Ukraine 0 0 0
(/OurServices/CyprusCompanyFormation.aspx)
Armenia 0 0 0
Kyrgyzstan 0 0 0
(/OurServices/ImmigrationServices.aspx)
Moldova 5 5 5
Tadzhikistan 0 0 0
Turkmenistan 0 0 0
Belarus 5 5 5
Treaties with all EU countries Dividends % Interest % Royalties %
All EU countries (general)
(http://www.savvacyprus.com/Home.aspx) 0* 0 ** 0 **
HOME ABOUT
* 0% withholding US
possible via EU Parent-Subsidiary Directive.
** 0% withholding possible via EU Interest and Royalties Directive.
To summarize, Cyprus is the preferred jurisdiction for routing investment into:
OUR PEOPLE OUR
1. Russia: Cyprus SERVICES the top foreign investor in Russia.
is statistically
2. CIS Countries:
(http://www.savvacyprus.com/OurPeople.aspx) Most CIS countries apply the USSR/Cyprus treaty of 29 October
(http://www.savvacyprus.com/OurServices.aspx)
1982 (0% withholding on payments of dividend, interest and royalties).
COUNTRY SPECIFIC PLANNING 3. India: The Cyprus tax treatyCAREERS
with India is one of only three allowing for exemption
from Indian capital gains tax upon sale of shares in an Indian company (the only
(http://www.savvacyprus.com/CountrySpeci cPlanning.aspx) (http://www.savvacyprus.com/Careers.aspx)
other treaties with such favorable treatment are Mauritius and Singapore).
CONTACT US 4. South Africa: 0% withholding on dividend, interest and royalty payments.
5. Poland: The Cypriot Fund (International Collective Investment Scheme) is the most
e cient method for structuring investment into Poland, particularly for real estate
development projects, energy projects, and generally any project that will derive
ongoing taxable income in Poland.
6. Eastern Europe: Cyprus has historically been the primary choice for routing
investment in Eastern Europe, namely Romania, Bulgaria, Hungary and the Czech
Republic.
7. EU in general: Cyprus is commonly referred to as the gateway to doing business in
the EU. It is chosen by investors in the U.S., Canada, China, Russia, and other
jurisdictions for structuring investment into the EU. Through use of the EU Parent-
Subsidiary Directive and the EU Interest and Royalties Directive, a Cyprus Holding
or Trading company is the most e ective vehicle for doing business in the EU.
8. China: Cyprus is commonly used in the international tax strategies of globalizing
Chinese companies and companies looking to expand into China.
9. Other jurisdictions: Cyprus is commonly used to route foreign investment into the
Near and Far East, as well as Africa.
Cyprus Double Tax Treaties

The following is a summary of the withholding tax rates provided by the treaties for
the avoidance of double taxation entered into by Cyprus:
Paid from Cyprus Received in Cyprus
Dividends Interest Royalties Dividends Interest Royalties

% % % % % %
Non-treaty
(http://www.savvacyprus.com/Home.aspx) 0 (1) 0 (1) 0 (1, 2) n/a n/a n/a
countries
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1
Armenia 0 0 0 0 0 0
(20, 33)
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10 0 0 10 0 0
3 Belarus 5 (18) 5 5 5 (18) 5 5
4 Belgium 10 (6) 10 (6, 0 10 (8) 10 (6, 0
19) 19)
CONTACT US
5 Bosnia and 10 10 10 10 10 10
Herzegovina
(32)
6 Bulgaria 5 (23) 7 (6) 10 5 (23) 7 (6, 10 (24)

24)
7 Canada 15 15(5) 10 (6) 15 15(4) 10 (5)
8 China 10 10 10 10 10 10
9 Czech 0 (29) 0 10 (32) 0 (29) 0 10 (32)

Republic
10 Denmark 10 (8) 10 (6) 0 10 (8) 10 (6) 0
11 Egypt 15 15 10 15 15 10
12 France 10 (9) 10 (10) 0 (3) 10 (9) 10 (10) 0 (3)
13 Germany 10 (8) 10 (6) 0 (3) 10 (8) 10 (6) 0 (3)
14 Greece 25 10 0 (12) 25 (11) 10 0 (12)
15 Hungary
(http://www.savvacyprus.com/Home.aspx) 0 10 (6) 0 5 (8) 10 (6) 0
HOME 16 India ABOUT US 10 (9) 10 (10) 10 (16) 10 (9) 10 (10) 15 (15)
17 Ireland 0 0 0 (12) 0 0 0 (12)

18 Italy 0 10 0 15 10 0
19 Kuwait 10 10 (6) 5 (7) 10 10 (6) 5 (7)
20 Kyrgyzstan
(http://www.savvacyprus.com/CountrySpeci 0 (http://www.savvacyprus.com/Careers.aspx)
cPlanning.aspx) 0 0 0 0 0
(20)
CONTACT US
21 Lebanon 5 5 0 5 5 0
22 Malta 15 10 10 0 10 10
23 Mauritius 0 0 0 0 0 0
24 Moldova 5 (28) 5 5 5 5
5 (28)
(27)
25 Montenegro 10 10 10 10 10 10
(26)
26 Norway 0 0 0 0 (13) 0 0
27 Poland 10 10 (6) 5 10 10 (6) 5
28 Qatar 0 0 5 0 0 5
29 Romania 10 10 (6) 5 (7) 10 10 (6) 5 (7)
30 Russia 5 (17) 0 0 5 (17) 0 0
31 San Marino 0 0 0 0 0 0
32 Serbia (26)
(http://www.savvacyprus.com/Home.aspx) 10 10 10 10 10 10
HOME 33 Seychelles
ABOUT US 0 0 5 0 0 5
34 Singapore 0 10 (6, 10 0 10 (6, 10
25) 25)
35 Slovakia (http://www.savvacyprus.com/OurServices.aspx)
(http://www.savvacyprus.com/OurPeople.aspx) 10 10 (6) 5 (7) 10 10 (6) 5 (7)

36
Slovenia 10 10 10 10 10 10
(26)
CONTACT US 37 South Africa 0 0 0 0 0 0
38 Sweden 5 (8) 10 (6) 0 5 (8) 10 (6) 0
39 Syria 0 (8) 10 15 (31) 0 (8) 10 (4) 15 (31)
40 Tadzhikistan 0 0 0 0 0 0
(20)
41 Thailand 10 15 (21) 5 (22) 10 15 (21) 5 (22)
42 Ukraine (20) 0 0 0 0 0 0
43 United 0 10 0 (3) 15 (14) 10 0(3)

Kingdom
44 United 0 10 (10) 0 5 (9) 10(10) 0

States of
America
45 Uzbekistan 0 0 0 0 0 0
(20)
Notes
8/9/2018 1. Under Cyprus domestic legislation
Cyprus Double Taxthere is no withholding tax on dividends,
Treaties
interests and royalties paid to non-residents of Cyprus.
2. In case where royalties are earned on rights used within Cyprus there is
HOME ABOUT US
withholding tax of 10%.
3. 5% on (http://www.savvacyprus.com/AboutUs.aspx)
(http://www.savvacyprus.com/Home.aspx) lm and TV royalties.
4. 0% if paid to a Government or for export guarantee.
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5. 0% on literary, SERVICES
dramatic, musical or artistic work.
6. 0% if paid to the Government of the other state.
7. This rate applies for patents, trademarks, designs or models, plans, secret
COUNTRY SPECIFIC PLANNING formulas or processes, or any industrial, commercial or scienti c equipment, or
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for information concerning industrial, commercial or scienti c experience.
8. 15% if received by a company controlling less than 25% of the voting power or by
CONTACT US an individual.
9. 15% if received by a person controlling less than 10% of the voting power.
10. 0% if paid to a Government, bank or nancial institution.
11. The treaty provides for withholding taxes on dividends but Greece does not
impose any withholding tax in accordance with its own legislation.
12. 5% on lm royalties (apart from lms broadcasted on television).
13. 5% if received by a person controlling less than 50% of the voting power.
14. This rate applies to individual shareholders regardless of their percentage of
shareholding. Companies controlling less than 10% of the voting shares are also
entitled to this rate.
15. 10% for payments of a technical, managerial or consulting nature.
16. Treaty rate 15%, therefore restricted to Cyprus legislation rate.
17. On 15 February 2012, a Protocol was signed which will come into e ect on 1st
January 2013 after which time 5% will be applicable on payments in which the
bene cial owner has invested a minimum of EUR 100,000. Until the Protocol
comes into e ect 10% is applicable for dividends paid by a company in which the
bene cial owner has invested the a minimum of USD 100,000 (equivalent).
18. If investment is less than €200,000, dividends are subject to 15% withholding tax
which is reduced to 10% if the recipient company controls 25% or more of the
paying company.
19. No withholding tax for interest on deposits with banking institutions.
20. On 8 November 2012, Cyprus signed a tax treaty with Ukraine to replace the
existing treaty between the countries (namely the USSR treaty, which will continue
in force until the respective internal rati cation procedures are completed).
21. 10% on interest received by a nancial institution or when it relates to sale on
credit of any industrial,
http://www.savvacyprus.com/CountrySpecificPlanning/CyprusTaxPlanning/CyprusDoubleTaxTreaties.aspx commercial or scienti c equipment or of merchandise. 8/12
8/9/2018 22. This rate applies for Cyprus
any copyright
Double Taxof literary, dramatic, musical, artistic or
Treaties
scienti c work. 10% rate applies for industrial, commercial or scienti c equipment.
15% rate applies for patents, trade marks, designs or models, plans, secret
HOME ABOUT US
formulae or processes.
23. This rate
(http://www.savvacyprus.com/Home.aspx) applies to companies holding directly at least 25% of the share capital of
(http://www.savvacyprus.com/AboutUs.aspx)
the company paying the dividend. In all other cases the withholding tax is 10%.
OUR PEOPLE 24. This rate doesOUR
not SERVICES
apply if the payment is made to a Cyprus international business
entity by a resident of Bulgaria owning directly or indirectly at least 25% of the
share capital of the Cyprus entity.
COUNTRY SPECIFIC PLANNING 25. 7% if paid to bank or nancial institution.
CAREERS
26. Montenegro, Serbia and Slovenia apply the Yugoslavia/Cyprus treaty.
27. The treaty is e ective from 1 January 2009.
CONTACT US 28. This rate applies if received by a company (excluding partnership) which holds
directly 25% of the shares. 10% rate applies in all other cases.
29. This rate applies if received by a company (excluding partnership) which holds
directly at least 10% of the shares for an uninterrupted period of no less than one
year. 5% applies in all other cases.
30. Cyprus continues to apply the Yugoslavia treaty of 29 June 1985 in relations with
Bosnia and Herzegovina. In practice Bosnia and Herzegovina generally continues
to apply the Yugoslavia treaty.
31. 10% on literary, dramatic, musical, artistic work, lms and TV royalties.
32. Pursuant to the protocol signed on 28 April 2009 between the Czech Republic and
Cyprus, the former pledged that in the case that it signs with any other EU
member State an agreement which will limit the taxation of royalties arising in the
Czech Republic to a rate e ectively lower than 10%, then that lower rate will
automatically be applicable for the purposes of Article 12 of the New Treaty.
33. On 17 January 2011, Cyprus signed a tax treaty with Armenia to replace the
existing treaty between the countries (namely the USSR treaty, which will continue
in force until the respective internal rati cation procedures are completed).
Cyprus Tax Sparing Provisions

A tax-sparing provision has the e ect that if tax is 'spared' i.e. exempted in Cyprus,
then it is credited against an investor's tax liability in his home country (the treaty
counterpart) as if it had actually been paid in Cyprus. At the time of writing, there are
tax-sparing provisions in the treaties with the following countries:
8/9/2018 Canada Cyprus Double Tax Treaties
Malta
Czech Republic Romania
Denmark Slovakia
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Germany Sweden
Greece(http://www.savvacyprus.com/AboutUs.aspx)
(http://www.savvacyprus.com/Home.aspx) Syria
India United Kingdom
OUR PEOPLE Ireland OUR SERVICES Yugoslavia
Italy
(http://www.savvacyprus.com/OurPeople.aspx) Poland
(http://www.savvacyprus.com/OurServices.aspx)

The taxes all or partly spared are as follows:
(http://www.savvacyprus.com/CountrySpeci cPlanning.aspx)
Tax on interest (http://www.savvacyprus.com/Careers.aspx)
paid on loans for economic development in Cyprus (Canada,
Denmark, Germany, France, UK).
CONTACT US
Tax relieved because of deductions in respect of investment in Cyprus (Canada,
UK).
Tax on interest or pro ts which is unpaid because of tax incentives, reliefs or
exemptions in Cyprus (Czech Republic, Greece, Ireland, Romania, Slovakia,
Yugoslavia).
Tax not withheld on dividends (15%) if the exemption is given for the purposes of
economic development in Cyprus (Denmark, Germany, France).
10% credit, automatically applied on all dividends, interest and royalties,
irrespective of tax su ered (Poland).
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Cyprus Tax Cyprus Double Tax Treaties

Canada South Africa 0 0 0

Treaties CIS countries Dividends % Interest % Royalties %

Treaties with all EU countries Dividends % Interest % Royalties %