The IP Box Regime

The Cyprus IP Box Regime brings the legislation in Cyprus on the taxation of Royalties (IP Box) in full compliance with OECD & BEPS.

The law secures those already in business from benefitting from the old IP Box regime as until the end of June 2021.

The new provisions apply for Qualifying IP’s which are developed after 1st of July 2016.

The new IP Box Regime provides that 80% of Qualifying Profits generated from these Qualifying IP’s will be considered as deemed expenses and only 20% will be subject to 12.5% corporation tax. Thus the maximum effective tax rate is 2.5%.

Furthermore, the study provides legal advice to its clients for the acquisition, registration and protection of their intellectual property. This includes the following topics:

  • Trademarks
    • Business names
    • Literary property
    • Design
    • Patents
    • Infringement & passing off actions
    • Licenses for intellectual property and technology
    • Litigation and legal enforcement of intellectual property
    • Legal advice in tax matters
    • International conventions on intellectual property







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