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Move your company all the way.

A Cyprus company pays 15% and, with non-dom status, you pay no tax on dividends. Luxembourg doesn't tax your shares when you leave. The cost hides in a company that moves only halfway and keeps paying Luxembourg's yearly minimum wealth tax.

  • Fixed prices
  • Eligibility checked before you pay
  • One team for the Cyprus side
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Three layers of tax, against one.

A company in Luxembourg City pays three taxes on its profit, then you pay tax on half the dividend. Move the slider to your own profit.

€200,000
In Luxembourg
Corporate tax
−€47,740
Tax on dividends
−€34,213
You keep
€118,047
In Cyprus
Corporate tax
−€30,000
Health contribution (GeSY)
−€4,505
You keep
€165,495

More in your pocket+€47,448every year

More in your pocket +€47,448 every year

Luxembourg, for a company seated in Luxembourg City: 16% corporate income tax, the 7% employment-fund surcharge on it and the 3% municipal business tax at the city's 225% multiplier, together 23.87%. Then 22.47% on dividends, our own arithmetic for the top of the scale, with half the dividend exempt and the other half taxed at 42% plus the 7% surcharge.

Headline rates for a founder who takes the profit out as dividends and has become Cyprus tax resident with non-dom status. Your own figures will differ. This is an illustration, not tax advice.

Where Luxembourg still reaches you.

Luxembourg doesn't tax you for leaving. It taxes what you leave behind. Settle these with a Luxembourg adviser before anything moves.

  • No exit tax on your shares

    Luxembourg doesn't treat leaving as selling your shares. The rule often quoted for the opposite was repealed in 2024. Only a sole trader who takes business assets abroad pays tax on those assets.
  • A sale within five years

    If you held more than 10% of a Luxembourg company, lived there over fifteen years and sell within five years of leaving, Luxembourg can tax the gain. The tax treaty should give it to Cyprus. Ask an adviser before you sign.
  • Half a move, two tax homes

    A company stays Luxembourg resident while its registered office or its management is there, but is only taxed for leaving when both move. Move only the management and it's resident in both countries. Still running a Luxembourg-based company can make you resident there too.
  • A dormant company still pays

    Luxembourg has no wealth tax on people, only on companies, with a yearly minimum of €535 to €4,815 depending on the balance sheet. A company you leave dormant still owes it, on top of accounts, registers and its registered address.
  • Six months, backdated

    Luxembourg has no 183-day rule. Stay more than six months and you're taxable for the whole stay, the first six months included. A flat you keep ready to use also keeps you resident.
  • Six months to keep your pension going

    Your Luxembourg pension rights stay yours. To keep paying in voluntarily (assurance continuée), apply within six months of leaving the social security system. Tell the social security centre (CCSS) you've left within 8 days.

What Cyprus does better.

One national rate with no municipal tax, no wealth tax, and dividends free of tax for 17 years with non-dom status.

Corporate tax
15%
One flat rate, with no local surcharges.
Tax on dividends
0%
As a non-dom, for up to 17 years.
Days a year for tax residency
60
Under the 60-day rule, with a home and a business here.
Wealth or inheritance tax
0
Cyprus has neither.
  • As a Luxembourg citizen you're an EU citizen, so you don't need a visa. You register with the Yellow Slip, and we file it with you.
  • The tax treaty applies from 2019. Interest and royalties are taxed only where you live, and a dividend to a company holding 10% or more isn't taxed at source.
  • Staying under 183 days in Luxembourg satisfies Cyprus, not Luxembourg. Plan your days against its six-month test and the 60-day rule together.
  • Running your own Cyprus company counts towards the 60-day rule. Board meetings held and recorded here are what the treaty looks at to place the company.

The move, company first.

The timings depend on your case. Decide what happens to the Luxembourg company before anything is filed.

  1. Month 0

    Decide the company's future

    A Luxembourg tax adviser prices each route with you. Move the company properly, keep it in Luxembourg, or wind it up. We can recommend an adviser if you need one.

  2. Month 1We do this

    Form the Cyprus company

    We register it with tax, VAT and VIES. Your books open the day you order.

  3. Month 2We do this

    A home and the Yellow Slip

    We apply for your Yellow Slip with you. You rent or buy the Cyprus home the 60-day rule needs.

  4. Month 2 to 3

    Deregister in Luxembourg

    Your adviser files your declaration of departure (déclaration de départ) with your commune by the day before you leave, and tells the social security centre within 8 days.

  5. Month 3We do this

    Tax residency and non-dom

    We file your Cyprus tax residency and non-dom application, then keep your day counts and Cyprus filings in order.

  6. Within 6 months

    Decide on your pension

    The window for voluntary pension contributions closes six months after you leave the Luxembourg system. Your adviser tells you whether keeping it going is worth it.

  7. From year 2

    Keep any instalments on track

    If your company's exit tax is spread over five years, your adviser files the yearly confirmation each year. Missing it makes the rest due at once.

The questions we hear most.

Still unsure? Talk to a person on WhatsApp, or book a free call below.

Not on your shares. Luxembourg only taxes a real sale, and moving abroad isn't one. The rule often quoted for a deferral was about property and was repealed in 2024. Two things remain. Luxembourg can tax the sale of a holding over 10% within five years of leaving, and a sole trader who takes business assets abroad pays tax on them.

It can try. If you held more than 10% of a Luxembourg company, counting your spouse or partner and minor children, lived in Luxembourg for over fifteen years and sell within five years of leaving, Luxembourg can tax the gain. The tax treaty gives such gains to the country where you live, which should protect a real Cyprus resident. Ask an adviser before you sign.

When two things are true. You don't stay in Luxembourg more than six months, because then you're taxable for the whole stay, first six months included. And you don't keep a home there that you clearly mean to go on using. A flat kept just in case is the usual reason people stay resident. File your declaration of departure with your commune by the day before you leave.

It's the most expensive shortcut. A company stays Luxembourg resident if its registered office or its management is there, and the exit charge only applies when both move. Move only the management and the company is resident in both countries. You keep filing in Luxembourg, keep paying the minimum wealth tax, and rely on the treaty to place it in Cyprus.

Moving both the registered office and the management taxes the company as if it were wound up, on every hidden gain, goodwill included. For a young trading company that gain is usually small. Because Cyprus is in the EU, the tax can be spread over five years with no interest. A sale, an instalment missed and not put right, or a missed yearly confirmation makes the rest due at once.

Only if a Luxembourg company sits above it. The rule binds companies and Luxembourg branches, not you as a person. Even then it only takes profit from artificial arrangements, and a company with accounting profit up to €750,000, or up to 10% of its operating costs, is outside it. Real people doing real work in Cyprus keep you clear.

Your pension rights stay yours. Each country you worked in pays its share. You need at least one insured year in Luxembourg for a Luxembourg pension, and shorter periods count in another country. Tell the social security centre within 8 days that you've left. After six months' cover, health cover runs for the current month and three more, and family members covered through you lose it with you.

For most founders, little changes. Between spouses Luxembourg charges nothing, and children pay nothing on their legal share and 2.5% or 5% above it. Cyprus has no inheritance tax. Once you've left, your money and shares abroad fall out of Luxembourg's reach. A flat you keep in Luxembourg stays taxable there.

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.

Plan your move with us.

Tell us what you own and when you'd like to move. We'll tell you what applies, what it costs, and what to do first.

  • Which rules at home affect you
  • The order to do things in
  • A fixed price for the Cyprus side

30 minutes, by video, free

Your move, one partner.

We form your company, apply for your residency with you and keep your books.

What can we help with?

30 minutes, by video, free.