Tax residency and substance tests for Cyprus companies.
Test 1 — Incorporation Test
Tick any statement that applies to the company:
Test 2 — Risk of Challenge by Other Jurisdictions
Even if Cyprus considers the company a tax resident, foreign tax authorities may challenge Cyprus substance. Answer the questions below and select the countries the company operates in.
1. Physical Office
How is your office functioning in Cyprus?
2. Directors
What is your Board composition?
3. Management and Control
What do you have in place from the below? (select all that apply)
4. Operational Team
How do you operate in Cyprus? (select all that apply)
5. Documentation
What do you have in place? (select all that apply)
In which countries does the company operate?
Select all relevant jurisdictions. Each has an inherent risk of challenging Cyprus substance.
