ELTC: A Seminar on Advanced Taxation of Passive & Investment Income

In today’s increasingly complex tax landscape, passive and investment income flows demand a deep understanding of domestic rules, EU directives, and international tax treaties. The ELTC's upcoming advanced online seminar titled "Advanced Taxation of Passive & Investment Income" offers tax professionals, lawyers, and corporate leaders a unique opportunity to enhance their technical expertise and strategic approach to dividends, interest, royalties, and real estate income in a Cyprus and cross-border context.

What Participants Will Learn

This advanced programme equips participants with practical knowledge on how Cyprus tax law, EU legislation, and double tax treaties govern the taxation of passive income. They will explore in detail the rules for intercompany dividends, including participation exemptions, anti-abuse provisions, and the impact of the EU Parent-Subsidiary Directive. The course examines interest income and financing structures under the EU Interest and Royalties Directive, hybrid mismatch and interest limitation rules, and transfer pricing compliance.

Participants will also gain in-depth insights into the Cyprus IP Box regime, covering qualification criteria, nexus-compliant structuring, and royalty taxation under treaties. The treatment of immovable property income and capital gains will be analysed, with an emphasis on recent changes to withholding tax rules and anti-avoidance measures. Real-life case studies will bring these topics to life, helping learners apply theory to practical, defensible tax structures.

By the end of the course, attendees will be able to design efficient and compliant holding, financing, and IP structures, address substance and beneficial ownership requirements, and prepare robust documentation to support treaty claims and withstand regulatory scrutiny.

07/10/2025 ELTC Seminar: Advanced Taxation of Passive & Investment Income (21 hours)

The Programme

The seminar will run from 7 to 29 October 2025, across 7 online sessions held from 15:00 to 18:15, for a total of 21 training hours. The participation fee for HRDA-approved attendees is €230 after subsidy, while the standard fee for non-approved participants is €773.50 (including VAT). Registered unemployed individuals can attend free of charge (AnAD Terms & Conditions).

Who Should Attend

This programme is ideal for professionals working in tax advisory firms, law firms, accounting practices, corporate service providers, and in-house legal or tax departments of companies engaged in cross-border structuring, holding, financing, or IP management through Cyprus.

The Trainer

Christos Theofilou, Partner at Savva, Theofilou, Ioannou DEPE, is a seasoned expert in corporate and private client tax matters with international scope. Holding degrees in Economics, Law, and an MSc in Tax Law from Oxford University, he has advised extensively on private equity structuring, cross-border investments, transfer pricing, IP strategies, and international trade. His Big Four training and hands-on experience make him a trusted authority in navigating complex tax challenges.

Information & Registration

Visit the seminar page and fill out the 'I am Interested in this Course' form for the program coordinator to contact you for clarifications and support in your registration and access to any possible ANAD subsidy.