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Firm Royalties

Firm Royalties, incentives, and opportunities


The gross income derived by a non-resident person in respect of royalties arising from film projection in the Republic is subject to withholding tax at a rate of 5%.


Royalties received by a connected company registered in a European Union Member State are exempt from tax (subject to conditions).


Our expert team of auditors, accountants, and other professionals can advise you on the best structure and options available, in Cyprus, EU, or worldwide.

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