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
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.
- Corporate tax
- −€47,740
- Tax on dividends
- −€34,213
- You keep
- €118,047
- 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 The rule often quoted for the opposite was repealed in 2024.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.
- 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.
- Month 1We do this
Form the Cyprus company
We register it with tax, VAT and VIES. Your books open the day you order.
- 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.
- 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.
- 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.
- 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.
- 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 Cyprus side, done for you.
Fixed prices, excl. VAT, agreed before you start. Government fees are charged at cost, on top of our fee, once your application is approved.
Your Cyprus company
Registered for tax, and for VAT and VIES when it needs them. Approval guaranteed, and books open the day you order.€950one-offYellow Slip
Your residence registration as an EU, EEA or Swiss citizen, filed with you.€400per personTax residency and non-dom
Registered as Cyprus tax resident, with non-dom status for 0% tax on dividends.€750per personBookkeeping and filings
Sumly keeps your books and prepares every Cyprus return.From€39a month
The questions we hear most.
Still unsure? Talk to a person on WhatsApp, or book a free call below.
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.