• Only EU member state with full imputation system
• Ideal tax residency status for individuals
• Compliant with EU non-discrimination system
• Gained approval from Organisation for Economic Co-operation and Development (OECD)
• Extensive network of double taxation treaties, plus benefits even when no bilateral treaty in effect
• Refundable tax credit scheme – on revenues as dividends to shareholders, resident & non-resident
• Corporation tax rate: 35% (30% tax refund for a non-resident shareholder)
• Withholding tax : no withholding tax for non-resident shareholders or another company to which dividends are distributed
• No anti-CFC rules or legislation are applicable in Malta
• Support registration VAT number

• Only EU member state with full imputation system
• Cyprus has adopted International Financial Reporting Standards (IFRS)
• Lowest corporation tax in Europe of 12.5%
• Favourable tax regime for Cyprus holding companies, including no tax on consolidation, no controlled foreign company (CFC) rules, Exemptions for Dividends received from abroad, Foreign PE trading profits & Profits from transactions in titles
• No taxation on inward or outward dividends and no Capital Gain Tax (CGT) on sales of securities. Due to this many security traders have trading offices in Cyprus
• There are more than 40 double tax treaties (DTT) concluded with other countries
• Cyprus does not levy a WHT on dividends, interests, and royalties paid to non-residents of Cyprus
• Except in the case of royalties earned on rights used within Cyprus, which are subject to WHT of 10% (5% in the case of cinematograph films)
• Support registration VAT number

The Swiss taxation system is highly attractive for companies and private persons

• Taxation on three levels ( Federal, Cantonal & Communal taxes )
• Low corporate taxes (Flat rate 8.5% )
• Low taxes for individuals
• Case-by-case treatment in case of expatriates
• Avoiding double taxation
• Lowest value-added tax in Europe (regular VAT is 8%)
• No inheritance taxes for immediate descendants

Accounting & Tax services offer:

• Bookkeeping
• Preparation Statutory Accounts
• Complying with financial reporting requirements (IFRS or Swiss GAAP)
• Interim financial statements
• Financial statement advice
• Consolidations
• Registration of new businesses for tax & VAT
• Tax optimization

Accounting & Tax services offer:

• Bookkeeping
• Preparation of Financial statements (Dutch GAAP)
• Prepare annual accounts (full and abbreviated)
• Prepare corporate income tax returns
• Tax planning
• Filing VAT-returns and reclaiming foreign VAT
• Other financial reports

Accounting services offer:

• Bookkeeping
• Preparation of Financial statements (IFRS or Luxembourg GAAP)
• Consolidation of group accounts
• Financial Reporting

Auditing services:

• Statutory audits

Tax compliance:

• Calculation and/or review of tax provision
• Review of tax assessments
• Contact with the tax authorities
• Preparation of income & wealth tax return
• Support registration VAT number
• Tax consolidation and optimisation

Accounting & Tax services offer:

• Bookkeeping
• Preparation of Financial statements (IFRS)
• Preparation and filing of statutory financial statements
• Preparation of management accounts
• Preparation of Trust accounts
• Preparation of audit files and liaison with auditors
• Completion and filing of Tax Returns
• Completion and filing of Dividend Returns
• Fund accounting
• Support registration VAT number