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塞浦路斯投资环境及税收优势介绍

发布于:2019-12-18 16:36:03  来源:城际产业联盟  点击:388次

基本情况和地理优势
塞浦路斯共和国（希腊语：Κύπρο），简称塞浦路斯，是位于欧洲、非洲和亚洲交界处的一个岛国，处于地中海东部，面积达9,251平方公里。人口约为90万。该国属亚热带地中海型气候，温和宜人，日照充足，平均气温在10-35度。


作为亚、非、欧三大洲的海上要道，是一个具有重要战略地位的东地中海岛国。塞浦路斯是一个发达的资本主义国家，于2004年5月1日加入欧盟，如今，塞浦路斯已成为欧盟在东地中海重要的贸易中心，欧亚非进行货物和服务交换的理想枢纽，各类货物进出欧洲的重要配送节点，是一个设立总部中心的理想地方。

塞浦路斯劳动人士的教育标准非常高和操多国语言，但相对其他西欧国家的成本就比较低。近年Eurostat数椐显示，塞浦路斯商业领域每小时労动力成本为16.20欧元，而欧盟平均值为22.50欧元。

注册塞浦路斯有限责任公司
塞浦路斯有限责任公司无最低注册资金要求，任何货币均可。注册程序非常简单，注册只需要最少1个股东(公司或者是自然人都可以)和1名董事，注册公司对经营范围没有特别限制, 需要在经营前获得许可公司名。塞浦路斯公司每年必须提交账目和审计报告，公司每年必须提交年检报告，报备股东、董事及资本的资料。
塞浦路斯的法制基于英国的基本法。

注册所需要的资料包括：
- 已批准的注册公司名。
- 填好尽职调查问卷。
- 详细解译经营范围、注册资本。
- 股东身份证/护照核证副本公证件、简历。
- 资金来源和证明、水电费单或户口本公证副本（或原件）。

税收优势
塞浦路斯是欧盟企业税最低的国家之一，也是世界级的税率优惠国，塞浦路斯同时与包括中国在内的60多个国家签订了双边税务协议，亦使用欧盟母子公司和利息与特许使用收入优惠指令，投资者可以在一个更加稳定更加灵活的法律框架下运作。

在企业层面来看：
当地税务居民公司的企业所得税是全欧盟最低(12.5%)。但是，实际税率可以更低：红利收入免税；买卖股权免税；出售海外不动产(塞浦路斯境外)没有资本增值税；海外分所的利润零税，特别情况例外；知识产权的特许使用权收入80%免税；红利和利息收入有可能需要支付国防贡献税。

在个人层面来看：
塞浦路斯无财富税、不动产税和遗产税，遗产可以丝毫无损的留给子女。
同时很多大型的企业也会把欧洲总部设在塞浦路斯，不仅是因为其企业所得税优惠，同时移居到塞浦路斯的公司高级管理人员，如果年薪达到100,000欧以上，还能享受个税50% 的豁免。
外籍个人移居到塞浦路斯而得到税务居民身份可得到非习惯性居民身份，可享受全球被动收入(利息和红利收入)豁免。个人必须在塞浦路斯每年逗留183天以上或60天以上如果：- 他/她不是另一个国家的税务居民  - 他/她在塞浦路斯拥有或租用物业  - 他/她在任何一年31/12在本地拥有生意或身为塞浦路斯董事；

移民优势
近年来，中塞经贸合作稳步发展，双边贸易蓬勃增长，双向投资方兴未艾。塞浦路斯是国家层面“一带一路”的建设参与国之一。近年来塞浦路斯在经济、房产、能源等方面均取得良好成绩，吸引了大量国际资本的注入。据统计局官方数据显示，塞浦路斯经济在2019年第一季度同期增长3.5％，连续17个季度实现增长。塞浦路斯国土资源部(Department of Lands and survey)的官方数据显示，2019年5月，塞浦路斯的房地产销售创下2008年9月以来的最高月度销售记录，相比于去年5月同比飙升61%。与2018年的房产市场相比，2019年塞浦路斯房产市场一片繁荣，各大区域销售额连续增长。

塞浦路斯宽松的移民政策。越来越多的中国投资者选择移居到塞浦路斯发展。以下是塞浦路斯两种不同的投资移民方式：
投资塞浦路斯只需要30万欧元投资即可获得永居身份，全家三代受惠。投资200万欧元投资加150,000捐款和购买一套价值50万欧元以上的物业即可有权申请欧盟护照，全家和申请人父母合规亦可申请。得到批准后，可自由在所有欧洲31个国家工作，学习，投票和生活。

成为塞浦路斯(欧盟)公民:
居住在一个环境优美和安全的岛国，享受欧洲生活方式；中国投资者在欧洲自由行走，畅行全球150国以上；享受双重国籍；
没有货币控制；塞浦路斯公民可自由选择在法、德等欧盟国家学习，学费约为普通留学生的1/2，采用英联邦教育体系，与英美多校互相承认学位与学分，是进入剑桥牛津等欧洲名校的跳板。

金融服务
塞浦路斯金融服务发达，主要服务包括成立投资基金公司负责财富管理和外汇交易、注册另类投资基金(AIFs)和基金经理、成立电子货币和支付机构、区块链服务和交易所上市。根据欧盟指令和规条，塞浦路斯的投资公司和基金经理可以通过非常灵活的体制在全欧盟区推广他们的服务。在欧盟，塞浦路斯成立的另类投资基金享受所有欧盟指令和规条的优势包括：灵活的投资者认购和赎回制度，对控股的正确市价评估要求、财务报表完全透明、投资者对资产净值NAV有更加详细的了解。同时，塞浦路斯为注册和维护另类投资基金和基金经理提供高成本效益的解决方法，亦可享受塞浦路斯公司低税的优惠。

船务的优惠税制
塞浦路斯船舶业发达，塞浦路斯是欧盟最大的船舶管理中心，也是世界上最大的船员管理中心，同时也是欧盟船队注册第三位。塞浦路斯以船的吨位为单位作收税标准，不管公司实际利润是多少。这吨位税制适合“合格的人”拥有、包租或管理至少一个欧盟旗帜“合格船舶” 用于“合格船务活动” ，提供非常有吸引力的吨位税制（TTS）。


Cyprus Investment environment introduction
Cyprus Republic ( Greek ‘ Kypros; Turkish ‘ Kibris) simply called Cyprus is an island located on the crossroad between Europe, Africa and Asia, at east Mediterrenean. The area of the island is 9251 sq.km. with a population around 900,000, Mediterrenean climate, warm and pleasant, plenty of sunshine, average temperature 10-35 degree.

Cyprus is a shipping route for Asia, Africa and Europe and in this respect it is an important strategic island in the Mediterrenean . Cyprus is a very well developed capitalist country which entered the European Union on 1/5/2004. Cyprus is considered to be a popular international business center and a strategic place for headquartering.

Cyprus has very high quality education standard and multi languages work force, however labour force cost lower than all west EU countries. According to Eurostat report, commercial area labour cost in Cyprus is 16.20 euro and EU average standard is 22.50 euro.

Cyprus Liability Limited company
Cyprus company has no minimum registered capital requirement, can be any currency. The procedure for registration is very simple, requires one shareholder and one director, shareholder can be a company or natural person. Cyprus company required accounting records and audit reports. Company has to submit annual report, information of shareholder, director and capital. Cyprus legal system is based on Common Law.

Necessary documents to be provided for registration:
- Approved company name
- Fully completed Questionnaire
- Scoop of business explained
- ID or passport copy of the shareholders (or original), duly certified
- Proof of source of fund, capital information cert last three months
- Utility bills or Hukou Bo last 3 months for proof of address, duly certified

Tax Advantages in Cyprus
Cyprus has one of the lowest corporate tax rates in EU and can be considered as one of the low tax jurisdiction in the world. Cyprus signed double tax treaties with more than 60 countries including China and applies the Parent subsidiary Directive and the Interest and Royalty Directive. In this respect , investors can invest in a more stable, more flexible but regulated environment.

Taxation on a company level:
Resident companies pay the one of the lowest taxation in Europe (12.5%) on their net profits however, effective tax rate can be lower:
Dividend income is exempt from corporation tax.
Profit from sale of titles is exempt from corporation tax.
No capital gains tax paid on the transfer of immovable property situated abroad (outside Cyprus).
No tax on profits of an overseas establishment, subject to certain conditions.
80% of Royalty Income is exempted from taxation of IP owning companies Notional Interest Deduction for tax purposes is granted on capital introduced in a company.

Taxation on personal level：
Cyprus has no wealth tax, no immovable property tax and no Inheritance Tax. Inheritance will suffer no deduction at all before giving it to children.
Employees who relocate to Cyprus with annual salary above 100,000 euro will enjoy 50% exception from tax.
Non-Cypriot individuals who become Cyprus tax resident will receive the tax resident but non-domiciled status and enjoy exemptions from taxation of their worldwide passive income (Interest, Dividends). An individual can become tax resident of Cyprus if stays in Cyprus for 183 days per year or an individual who stays in Cyprus for at least 60 days in the year of assessment, provided that:
- He/she is not tax resident in another country
- He /she maintains a permanent residence in Cyprus which can be owned or rented
- He/she conducts any business or is employed in Cyprus or is a director in a Cyprus company as at the 31st of December in the year of assessment

Immigration Advantages
China and Cyprus relations continue to develop and Cyprus is one of the countries of the one belt one road route. The past few years Cyprus economy especially property, energy and tourism have achieved very good records and attracted quite a lot of international investments. According to official data, 1st quarter of 2019 compared to the same quarter of last year, the economy grew by 3.5%. Such increase is continuous for the past 17 quarters.
Cyprus flexible immigration options attracted more and more Chinese to relocate in Cyprus. The Department of Lands and Survey official data indicates, 5/2019 has reached the record high sales since 9/2008, compared to 5/2018 increased 61%, showing the prosperous Cyprus property market all over the island.

There are two types of investment options for immigration purpose:
Invest 300,000 euro Plus VAT in Cyprus properties can apply for Permanent Residence in Cyprus for the whole family；
Invest 2m euro plus 150,000 donation and a residence valued 500,000 euro and above can apply EU citizenship. The whole family including applicant’s parents can also apply with some conditions. Once approved, they can all enjoy their freedom to work, study, invest and live in all EU countries.

Being Cyprus (EU) Citizen,
To live in a pleasant and safe environment, enjoy European life style.
Chinese investors can travel visa free more than 150 countries in the world.
Enjoy dual citizenship.
No currency control.
They can study in France, Germany with average half the fees they used to pay, the Commonwealth education standard recognised by major universities over US and UK, a springboard to enter Cambridge and Oxford.

Financial services
The Cyprus Financial Services Sector is well-developed, and the main services include the set-up of Investment Firms both for Wealth Management and Forex Trading, the set-up of Alternative Investment Funds (AIFs) and Fund Managers, the set-up of Electronic Money and Payment Institutions, Blockchain Services and Stock Market listings. According to the EU directives and regulations, Investment Firms and Fund Managers based in Cyprus can promote their services to all EU member states through a flexible passporting regime. In particular EU AIFs based in Cyprus enjoy all the benefits of EU directives and regulations including the flexible subscription and redemption system, the requirement for correct market valuation of holdings, and the requirement for transparent NAV and Cost reporting to investors. At the same time Cyprus offers a cost-effective solution both for set-up and ongoing maintenance of AIFs and Fund Managers who can benefit from low tax burdens levied on Cyprus-based corporations.

Favourable tax system for Shipping
Cyprus shipping industry is well-developed, Cyprus is the largest shipping management center in EU, also the 3rd biggest shipping crew management center in the world and the third biggest ship registry in EU. Cyprus imposes taxation according to the net tonnage of the ships owned, chartered or managed and not on the profit generated from shipping activities. The Tonnage Tax System is open to any "Qualifying Person" who owns, charters or manages at least one EU flag "Qualifying Ship" used in a "Qualifying Shipping Activity''.

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