Location, History and Legal System

Cyprus enjoys a unique geographical location in the south-eastern part of Europe and at the crossroad of three continents thus giving it an unparalleled ability to act as a gateway to and from Europe, the Middle East, Africa and Asia. Cyprus has also been a member of the European Union since 2004, something which has enhanced its legal system, harmonising the same with various EU directives and regulations. EU-membership has also allowed Cyprus to positively evolve as an international business and financial centre, at the forefront of which is the rule of law and respect to national and EU values. Cyprus’ history as a former British colony has allowed Cyprus to evolve as a common law jurisdiction and take advantage of a flexible, commercially-driven legal system. This has in turn attracted numerous international investments and business opportunities.


Cyprus offers one of the most attractive tax regimes in the world. With an extended network of double tax treaties, the lowest corporation tax rate in the European Union and 0% tax on dividends, Cyprus is an obvious and ideal choice for international group structures. In addition, being a member of the European Union since 2004, Cyprus is also fully compliant with EU and OECD regulations, something that has given Cyprus international recognition in the field of corporate and financial services.