ΠΕΡΙΓΡΑΦΗ

This practical course provides a comprehensive overview of the taxation of intercompany dividends through Cyprus, covering the domestic income tax framework, the Special Defence Contribution (SDC) regime, tax treaty protection, and EU law implications. It focuses on both inbound and outbound dividends, participation exemption rules, and anti-abuse provisions, while also explaining how Cyprus companies can benefit from the EU Parent-Subsidiary Directive and double tax treaties.

Through case studies and structured legal analysis, participants will explore key concepts such as beneficial ownership, deemed distributions, and structuring considerations for multinational groups using Cyprus entities. This course is designed for professionals who advise on or manage group holding structures involving dividend flows.

If your work involves advising clients on holding structures, dividend flows, or cross-border tax planning, this course is essential. Cyprus remains one of the most strategically positioned jurisdictions for structuring intercompany dividend flows — but the tax treatment is no longer straightforward. Navigating the participation exemption, understanding the SDC regime, and complying with anti-abuse rules requires more than textbook knowledge.