How do I move my company to Cyprus for the IP Box?

Establish Cyprus tax residency (management and control in Cyprus), build genuine substance, redomicile the company or transfer the IP into a Cyprus company, move the IP at arm's length, and secure the IP Box ruling. We manage the whole process.

Can I redomicile my existing company to Cyprus?

Yes. Redomiciliation moves the company to Cyprus while keeping its legal identity and history. Alternatively the IP can be transferred into a new Cyprus company — we advise on the cleanest route for your case.

What substance does Cyprus require?

Genuine economic substance: a Cyprus-based board taking the real decisions, a real office, Cyprus-controlled banking and, where warranted, local staff — all documented. Substance should be arranged before incorporation, not after.

Relocation & structuring

How to move your IP & company to Cyprus

Q: What happens to IP I transfer into Cyprus (second-hand IP)?

It must be valued at arm's length with transfer-pricing documentation. Acquisition cost is excluded from qualifying expenditure and lowers the nexus ratio, but ongoing R&D in Cyprus rebuilds it. We quantify the impact before you commit.

Relocating your IP-owning company to Cyprus unlocks the IP Box's ~3% effective rate. It takes careful structuring: establishing Cyprus tax residency and substance, transferring or redomiciling the company, and moving the IP at arm's length. We handle the whole process.

Book your free IP Box assessment ← Full Cyprus IP Box guide

The route

How relocation works

Establish Cyprus tax residency

A company is Cyprus tax-resident when its management and control are exercised in Cyprus — a Cyprus-based board taking the real decisions, documented in minutes.

Build genuine substance

Real activity in Cyprus: an office, local decision-making, banking and, where warranted, staff. Substance should be planned before, not after.

Transfer or redomicile

Either redomicile the existing company to Cyprus (keeping its legal identity) or transfer the IP into a Cyprus company. We pick the cleanest route.

Move the IP at arm's length

IP is transferred at a market value supported by transfer-pricing documentation, then the IP Box ruling is secured.

Substance

What real substance looks like

A Cyprus-based board that takes and documents the key decisions.

A genuine office and Cyprus-controlled banking.

Staff or contractors performing real functions in Cyprus.

Records — minutes, contracts, invoices — evidencing local activity.

Moving the IP

Second-hand IP & transfer pricing

IP acquired or moved into Cyprus must be valued at arm's length, with transfer-pricing documentation (a Local File is required once related-party IP transactions exceed €1,000,000; an Advance Pricing Agreement is available). Note that acquisition cost is excluded from qualifying expenditure and lowers the nexus ratio — performing further R&D in Cyprus rebuilds it over time. We quantify this before you commit.

Answers

Relocation FAQ

Cyprus Non-Dom + IP Box How to apply & what it costs Estimate your effective rate Read the full Cyprus IP Box guide

Get started

Talk to a Cyprus IP Box specialist.

Book a free, no-obligation assessment. We'll confirm whether you qualify, estimate your effective rate, and give you a fixed quote — confidentially, usually within one business day.

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Reviewed by a Cyprus-admitted advocate · Last updated 21 June 2026.