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Home arrow Legal and Finance arrow Special type of companies
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Special type of companies PDF Print E-mail


Shipping companies

No income tax is payable on the profits earned or dividends paid by a Cyprus shipping company which owns ships under the Cyprus flag and operates in international waters, or on the salaries of officers and crew of such ships.

Local or international ship management and crew management businesses (corporated or unincorporated) have the option to be taxed either at the rate of 4,25% or at rates equal to 25% of the rates used to calculate tonnage tax of vessels under mangement which are registered outside



Insurance companies

Profits of insurance companies are liable to Corporation Tax similar to all other companies except in the case where the corporation tax payable on taxable profit of life insurance business is less than 1,5% on gross premium. In this case the difference is paid as prepayment of corporation tax.


International Collective Investment Schemes (ICISs)


The sole object of an ICIS is the collective investment of funds ofthe unitholders.

ICISs can take the following legal forms:


International fixed capital company

International variable capital company

International unit trust scheme and

International investment limited partnership


ICISs are liable to Corporation tax similar to all other legal entities depending on the legal status of the ICIS.


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