From Yerevan to Cyprus, company and all.

No. Armenia's Tax Code lists nine taxes and forbids any other, so there is no exit, wealth, inheritance or gift tax, and none can be added without changing the Code. It also means Cyprus doesn't solve an inheritance problem for you, because Armenia has none.

At the end of a calendar year, in practice. Resident on any day means resident for the whole year, so a July move leaves you resident until 31 December. You also count as resident if you spend 183 days or more in Armenia, or if your home, family or main work is there. There is no form to file. Visits are fine while your days stay low and your life is in Cyprus.

Not without Armenian tax. The company never becomes Armenian, but Armenia treats management from Armenia as a taxable branch and taxes the profit it earns at 18%, the same as an Armenian company. You would also stay Armenian tax resident yourself. The structure only works with real decisions taken in Cyprus.

You can move it, keep it or close it. Moving it to Cyprus keeps its contracts, bank history and IP, and takes several months. Kept under a Cyprus parent, it still pays 18%, and its dividends pay 5% unless the owner invested at least €150,000 in its capital. If its value is mostly Armenian property, Armenia can still tax a later sale of its shares.

No. Under the 60-day rule you can be Cyprus tax resident with 60 days a year here, a home you rent or own, a business or job in Cyprus, and no more than 183 days in any other country. Directing your own Cyprus company can count as the business. Being Armenian resident in your departure year no longer rules you out.

Plan on about a year. The Cyprus company is formed in the first month. If you move the Armenian company itself, allow several months for the creditor notice and the statements. Your Cyprus tax residency and non-dom status follow your first full year outside Armenian residence, which is why a 1 January move is the cleanest start.

Ask before you go, and get the answer in writing. Armenia has a mandatory funded pension. We couldn't confirm whether you can take it out when you emigrate, or whether Armenian and Cyprus insurance years count together, so ask the pension authority. In Cyprus, a director paid a salary by the Cyprus company pays Cyprus social insurance and GeSY, the national health system.

Yes, freely. Armenia doesn't restrict moving capital, and anyone can buy and sell foreign currency there. A Cyprus company banks in euro inside the single market. One narrow rule applies. If an Armenian company pays a foreign company in advance for goods and nothing arrives within a year, Armenia can tax that advance at 20% when the country is on a government list. Check whether Cyprus is on it before you prepay.

No. Armenia is in the Eurasian Economic Union with Russia, Belarus, Kazakhstan and Kyrgyzstan, and a Cyprus company can't replace that customs union. If your market lies east, moving is a loss. Cyprus makes sense when your customers are in the EU.