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AeroTrust is regulated by the Cyprus Bar Association as well as the Cyprus Securities and Exchange Commission to conduct Fiduciary, Trust and other Administrative Business under the Law regulating companies providing administrative services and related matters of 2012. License Number 836


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January 19, 2017


We here at AEROTRUST, have a long lasting experience which enables us to fully understand the needs of your business and contribute towards its success. The purpose of the Cyprus Holding  and Investment companies offers a number of benefits for the Polish Business people.

 Cyprus provides for numerous tax benets and is classed as a low tax jurisdiction. Its tax and legal systems are in full compliance with the EU and the OECD’s requirements, thus resulting in Cyprus being included in the white list of international cooperative jurisdictions. Cyprus actually provides for the lowest corporation tax in the EU with a tax rate of 12,5% (10% up to the year 2012). Under the Cypriot Corporation Tax, inbound dividends are not taxable and there are provisions in place which may even exempt such inbound dividends from being subject to the Special Contribution for Defense Fund (SCDF). Outbound dividends are not subject to any withholding taxes. They are though subject to SCDF if paid to Cyprus tax resident individuals. Cyprus does not impose capital gains tax on the disposal of shares unless it relates to immovable property situated in Cyprus. If the immovable property is located outside of Cyprus, such gains are exempt. Since 2004, Cyprus has become an official member of the EU and has implemented all EU Directives, thus obtaining all the tax benets granted to intra-community transactions. Cyprus has expanded the applicability of the tax benets obtained by the EU Directives to all third countries by incorporating the provisions of the EU Directives in its national legislation. 


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