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Calculators, blog articles, glossaries, and country guides. The reference materials we wrote for our own clients, freely available for anyone curious about international structuring.
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topic
Deep-dive articles on the topics our clients ask about most.
Country
deep-dives
Quick-reference pages on the jurisdictions our clients ask about most often.
Cyprus
Our home base. Non-Dom regime, 60-day rule, full EU access.
Dubai (UAE)
Zero tax, 183-day requirement, no EU access. The high-volume alternative.
Malta
EU member, 6/7 refund system, more complex than Cyprus
Portugal
After NHR. What still works in 2026 and what does not.
Estonia
e-Residency vs real residency. The digital country, with caveats.
Glossary of
essential terms
Plain-language definitions of the terms you will encounter when researching international structuring. No jargon, no legalese.
Section A
Apostille
An international certification that authenticates a document for use in another country, under the 1961 Hague Convention. Required for civil documents like birth and marriage certificates.
Section C
CFC (Controlled Foreign Company) Rules
Anti-avoidance rules that attribute income from a foreign company back to its resident shareholders, used by high-tax countries to prevent profit shifting. Cyprus has limited CFC rules.
CRS (Common Reporting Standard)
An OECD framework for automatic exchange of financial account information between countries. Most
countries, including Cyprus, participate. Means most foreign accounts are reported home.
Section D
Domicile vs Residence
Two different concepts. Domicile is your country of origin or permanent intended home. Residence is
where you actually live now. Cyprus Non-Dom decouples them in your favour.
Section E
EU Parent-Subsidiary Directive
EU regulation eliminating withholding tax on qualifying dividend payments between subsidiary and parent
companies in different EU states. Critical for cross-border holding structures.
Section F
FATCA
US law requiring foreign financial institutions to report accounts held by US persons to the IRS. Affects
Americans abroad and dual citizens. Has global reach.
Section I
IP Box
A preferential tax regime for qualifying intellectual property income, available in Cyprus and several other
jurisdictions. Cyprus IP Box can reduce effective tax to as low as 2.5%.
Section N
Non-Dom Status
A tax classification available to Cyprus residents who are not Cyprus-domiciled. Exempts the holder from
tax on dividends, interest, and foreign capital gains. Lasts 17 years.
Section P
Permanent Establishment (PE)
A fixed place of business in a country that triggers local corporate tax obligations there. Important when
running operations across multiple jurisdictions.
Pillar Two
OECD framework introducing a 15% global minimum corporate tax for multinationals above 750 million EUR
revenue. Affects how Cyprus’s 12.5% rate applies to large groups.
Section S
Substance Requirements
Rules requiring a company to have genuine operational presence (office, staff, decision-making) in the
jurisdiction where it claims tax residency. Cyprus and Dubai both have substance regimes.
Section W
Wegzugsbesteuerung (Exit Tax)
Germany’s tax on unrealised capital gains in corporate shareholdings when a tax resident leaves the
country. Triggered on departure. Critical to plan for if relocating from Germany.
Withholding Tax (WHT)
Tax deducted at source on cross-border payments (dividends, interest, royalties). Treaties and EU
directives often reduce or eliminate WHT for qualifying recipients.
Section Y
Yellow Slip
The Cyprus residence registration certificate (Form MEU1A) issued to EU citizens establishing residency.
The document that confirms your right to live in Cyprus.
External sources
we trust
We do not operate in a vacuum. Here are the official sources we cross-reference and recommend our clients consult directly.
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