ΠΕΡΙΓΡΑΦΗ

This course is designed for professionals who want a practical and clear understanding of the Cyprus IP Box Regime. Whether you advise clients who develop software or hold patents, or you work inside a business that generates income from intellectual property, this course will help you approach the regime with confidence and clarity.

We will explore the legal and tax framework in depth, but always with a view to the real-world application. You will learn how to identify qualifying assets, how to apply the nexus approach, and how to structure operations in a way that stands up to scrutiny.

We focus on what works in practice and explain how the regime is interpreted by the Cyprus Tax Department. The goal is not just to inform you but to equip you to make smart and compliant decisions for yourself or your clients.

Why attend this course

• Gain a solid understanding of the IP Box rules and how they apply in Cyprus
• Learn how to distinguish between qualifying and non-qualifying IP assets
• Understand how to calculate the deduction and avoid errors in the application
• See how real companies have successfully (and unsuccessfully) used the regime
• Improve your ability to guide clients, restructure your business model or manage risk

By the end of the course, you will be able to

• Identify the types of IP and income that fall within the regime
• Understand how to structure operations to benefit from the 80 percent deduction
• Apply the nexus formula and explain it to clients or colleagues
• Prepare or review the documentation needed for compliance
• Know when to seek a tax ruling and how to support your application
• Spot risks and missed opportunities in your current or future IP structures

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

This course is suitable for professionals who are involved in the creation, management, exploitation, or legal structuring of intellectual property in Cyprus, including:

• Lawyers who advise on tax, IP, corporate structuring or licensing
• In-house legal counsel for software, tech, pharmaceutical or innovation-driven companies
• Accountants and tax advisors who support clients with IP-related revenues or tax planning
• CFOs, finance managers or founders of companies that develop or hold patents, software, or other qualifying IP
• Business consultants and strategic advisors involved in structuring or relocating IP-intensive operations
• Anyone exploring the use of Cyprus as a jurisdiction for IP ownership and exploitation

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

Course content

• Legal Framework and Policy Objective
  Understand the legal basis of the regime under Cyprus tax law and its alignment with international standards such as OECD BEPS Action 5.
• Qualifying Intellectual Property
  Identify which IP assets are eligible (e.g. patents, software) and what conditions must be met for non-patented innovations to qualify.
• Eligible Income Streams
  Explore the types of income that benefit, including royalties, embedded IP income from product sales, disposals of IP, and infringement compensation.
• The Nexus Formula
  Learn how to apply the nexus calculation and what records must be maintained to support the claim, including expenditure breakdowns.
• R&D Expenditure and Exclusions
  Clarify what counts as qualifying R&D, what must be excluded (e.g. related-party outsourcing), and how to handle mixed cost structures.
• Embedded IP and Transfer Pricing
  Examine how to separate IP-related income from overall business revenue and when a transfer pricing study is essential.
• Tax Rulings
  Know when to seek advance rulings and how to draft a clear and defensible application to the Tax Department.
• Practical Examples and Pitfalls
  Review real-world case studies of successful and failed IP Box claims to understand best practices and avoid common errors.