Legal guide — incorporating a Cyprus company

Cyprus is one of the most attractive tax-planning jurisdictions. Its favourable taxation system together with its excellent infrastructure facilities and high quality of services have led to Cyprus being considered as one of the most reputable international financial centres.

Any one or more persons in the case of a private company (or seven or more in the case of a public company) may establish a limited liability company.

A company may either be:

  • a company whose member’s liability is limited by its memorandum of association to the amount, if any, that has not been paid on the shares issued to that member (a limited liability company by shares), or
  • a company whose member’s liability is limited by its memorandum of association to the amount that such member has undertaken to contribute to the assets of the company in case of its dissolution (a limited liability company by guarantee).

The most common form of Cyprus company is the limited liability company by shares…

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