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Leave Sweden for Cyprus, and prove it.

A Cyprus company pays 15% and, with non-dom status, you pay no tax on dividends. Sweden has no exit tax, but for five years it can treat you as never having left. So we plan the Swedish side first, then build the Cyprus side.

  • Fixed prices
  • Eligibility checked before you pay
  • One team for the Cyprus side
Läs på svenska

What you keep, compared.

Sweden taxes the company's profit, then your dividend under the 3:12 rules for owners of small companies. Move the slider to your own profit.

€200,000
In Sweden
Corporate tax
−€41,200
Tax on dividends
−€31,760
You keep
€127,040
In Cyprus
Corporate tax
−€30,000
Health contribution (GeSY)
−€4,505
You keep
€165,495

More in your pocket+€38,455every year

More in your pocket +€38,455 every year

Sweden: 20.6% corporate tax, then an effective 20% on dividends within the 3:12 allowance (grundbelopp) of 322,400 kr, together 36.48%. Dividends above the allowance are taxed as salary, at about 52% with average municipal and state tax, so a solo founder with a larger profit pays more than shown.

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.

What Sweden holds on to.

Sweden doesn't charge you for leaving. It asks you to show that you have. Plan these with a Swedish adviser before you go.

  • No exit tax

    Sweden doesn't tax your shares when you leave. An exit tax was proposed in 2017 and never became law. Parliament turned down a new call for one in 2025/26. The ten-year rule on share sales is under review, so don't rely on it staying as it is.
  • Five years of proving you've left

    For five years after you leave, Sweden assumes you still have close ties (väsentlig anknytning) and can tax your worldwide income, unless you prove you don't. It applies to Swedish citizens and to anyone who lived in Sweden ten years or more. Keep the evidence from day one.
  • A home, family or business can keep you taxable

    A house fitted for year-round use counts as a tie, even if you never sleep in it. So do a spouse or children under 18 who haven't moved yet, and a business or board seat in Sweden. One tie can be enough. Settle each before you go.
  • Your AB stays Swedish

    An AB is taxed in Sweden because it's registered there, so moving the board to Cyprus doesn't move the company. Keeping it also counts as a tie to Sweden, and dividends it pays you in Cyprus lose 15% to Swedish withholding tax. Decide its future first.
  • Seven years on a share sale

    Sweden can tax a sale of your shares for ten years after you leave, and the treaty with Cyprus cuts that to seven. Foreign shares count too, Cyprus shares included, if you got them while still fully taxable in Sweden. Time the new company with your adviser.
  • Your earned pension stays yours

    Your income pension, premium pension and supplementary pension are kept when you move abroad. The guarantee pension is generally lost. Tell the Pensions Agency and the Social Insurance Agency before you go.

What Cyprus offers you.

One flat rate with no 3:12 limits to track, 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.
  • Sweden is in the EU, so you register your residence in Cyprus with the Yellow Slip, which we file with you. No visa, no permit.
  • Your own Cyprus company and a home here meet two of the 60-day rule's conditions. The Cyprus home also helps show Sweden that you've really left.
  • Under the tax treaty between Sweden and Cyprus, only Cyprus can tax a sale of your shares from the eighth year after you stop being resident in Sweden.
  • Both countries are in the EU VAT system, so an online shop runs as it did from Sweden, with an EU VAT number and one VAT return for consumer sales.

How the move comes together.

Your family, your AB and your home set the pace. The order stays the same.

  1. First

    Decide on the AB

    Decide with a Swedish tax adviser whether to sell, close or keep the AB. Keeping it counts as a tie to Sweden, so this comes first. We can recommend an adviser if you need one.

  2. Before you go

    Home, family and the agencies

    Settle the year-round home and when your family moves. A spouse who follows a year later counts as a tie for that whole year. Your adviser tells the Tax Agency, the Social Insurance Agency and the Pensions Agency.

  3. Month 1We do this

    Form the Cyprus company

    We register it with tax, VAT and VIES. Your books open the day you order, and you become the director the 60-day rule counts on.

  4. Month 1 to 3We do this

    Yellow Slip and a home

    We apply for your Yellow Slip with you. You rent or buy a permanent home in Cyprus in your own name, as the 60-day rule needs.

  5. Month 3 to 6

    Leave the Swedish boards

    Resign from Swedish boards and have the resignations registered. Take the company's real decisions in Cyprus, and keep your lease, utility bills, school records and day counts on file.

  6. From month 12We do this

    Tax residency and non-dom

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

Questions Swedish founders ask.

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

No. Sweden has no exit tax, so nothing is charged on your shares when you move. One was proposed in 2017 and never became law. What Sweden has instead is a five-year test of whether you really left, and a rule that can tax a later sale of your shares for up to seven years under the treaty with Cyprus.

When you no longer live in Sweden and have no close ties there. Deregistering from the population register isn't enough on its own. If you're a Swedish citizen or lived in Sweden ten years or more, Sweden assumes for five years after you leave that you still have close ties, and you have to prove you don't. After five years, the Tax Agency has to prove it.

Either can keep you taxable in Sweden. A house fitted for year-round use counts as a tie, even if you only use it in summer. So do a spouse or children under 18 who haven't moved yet, and a spouse who follows a year later counts for that whole year. In the first five years one tie can be enough, so give up the home and plan the family move before you set a date.

You can run it from Cyprus, but it stays Swedish. An AB is taxed in Sweden because it's registered there, not because of where the board sits. Keeping it also counts as a tie to Sweden. Dividends it pays you in Cyprus lose 15% to Swedish withholding tax under the treaty. The lower 5% rate is only for a company that owns at least 25%.

At a flat 22.5% in 2026, falling to 20% in 2027, once Sweden no longer taxes you on everything. That covers Swedish pay, board fees and Swedish pension, and you file no return. The catch is a board seat in your own AB. It shows you still do business in Sweden, which can keep you taxable on your worldwide income.

Up to seven years after you stop being resident in Sweden. Swedish law says ten years, but the treaty with Cyprus cuts it to seven, and after that only Cyprus can tax the gain. You still report a sale in Sweden, even when the treaty removes the tax.

Usually not, for ordinary trading profit. Sweden has rules that tax a low-taxed foreign company's profit at home, but Cyprus is on its list of countries exempt from them. The exemption doesn't cover IP income taxed below the normal Cyprus rate, such as IP Box income, or income cut by the notional interest deduction, a tax break on new equity. For that income Sweden runs its normal low-tax test, so have it checked before you build on the IP Box.

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. Since 2026 it works even while Sweden still claims you, and the treaty decides between the two. Running your own Cyprus company can count as the business.

Your earned pension stays yours. Income pension, premium pension and supplementary pension are kept abroad, and the income pension supplement is kept within the EU. The guarantee pension is generally lost. You can be insured in only one EU country, so working through a Cyprus company normally means joining Cyprus social insurance. Tell the Social Insurance Agency and the Pensions Agency before you go.

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.