Kazakhstan to Cyprus, residency first.

No. The 2026 Tax Code has no exit tax, no departure return and no wealth, inheritance or gift tax. Your residency simply ends when you stop meeting the tests. What follows you is paperwork, above all the yearly declaration of income and property, which any stake in a foreign company triggers while you're resident.

Not on the day you fly. Kazakhstan counts 183 days in any 12 consecutive months ending in the tax year, so the window keeps sliding. You're also resident while you have citizenship or a permit, close family in Kazakhstan and a home there you could use, all at once. Break one, usually the home. Studying abroad keeps you resident.

No. Kazakhstan exempts treaty countries only if their company tax rate is above 15%, and Cyprus charges exactly 15%. That alone doesn't make your company a CFC. Cyprus isn't on Kazakhstan's low-tax list, so it comes down to your company's effective rate, the tax it paid over its profit, averaged across three years. Under 10%, and it's a CFC.

Move first, then optimise. The rules apply only while you're Kazakhstan resident and own 25% or more, counting close relatives. A trading company with under 20% passive income is exempt, and so is a year with a loss. The IP Box, Cyprus's 3% rate on IP income, can pull your effective rate under 10%, so use it once your residency has ended.

No. The 2026 Code dropped it. The three-year rule that survives is a relief on gains from selling shares in Kazakhstan companies, and it won't shelter the sale of a Cyprus company. Dividends to a resident now pay 5% up to about 995 million tenge a year, and 15% above.

The tenge is convertible, but a resident must bring money home within the deadlines in their export or import contracts. Contracts that move capital above a National Bank threshold need a registration number before anyone pays, which takes five working days. The National Bank sets that threshold, so check it. A euro company in Cyprus sits outside all of this.

It stays a Kazakhstan taxpayer after you leave. Either keep it with a real board meeting in Kazakhstan, or close it. Don't run it from Cyprus, or both countries can claim it. Closing means liquidation reports within three working days of approving the interim liquidation accounts, which invites a tax audit. If you keep it, dividends to you as a non-resident pay 5% up to about 995 million tenge if you own 25% or more, then 15%.

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. Running your own Cyprus company can count as the business. To live here you need the Pink Slip, the residence permit for non-EU citizens, and we file it with you.

Only if your business faces Europe. On €200,000 of profit you'd pay about €34,500 in Cyprus, once you live there, against €48,000 in Kazakhstan. The bigger gain is leaving currency control. Astana Hub's 0% company tax on qualifying IT income may suit an IT company better, but it runs out on 1 January 2029. If your customers are in the Eurasian Economic Union, moving is a loss.