Company registration, residence permit, non-dom status and tax residency, all handled for you. Together with our Cypriot partner Sollers Trust. First we’ll work out honestly whether Cyprus makes sense for you, then we’ll help you make the move.
The honest part
For a small company, Poland already offers 9% CIT or the Estonian CIT, where no tax is due as long as profit stays in the business. Cyprus wins elsewhere: on dividends, on selling a business, and on personal tax breaks for people who genuinely relocate.
В таком случае мы подскажем, как оптимизировать налоги в самой Польше: эстонский CIT, IP Box 5%, правильная форма налогообложения.
Tax comparison
| Item | Poland | Cyprus | Better option |
|---|---|---|---|
| Corporate income tax (CIT) | 19%, or 9% for small taxpayers (turnover up to €2m) | 15% | Depends on turnover |
| Estonian CIT | 10% / 20%, only when profit is distributed | No equivalent | Poland |
| Dividends to the owner | Always 19% | 5% for residents, 0% for non-doms | Cyprus |
| Withholding tax on dividends to non-residents | 19%, 0% only under the EU directive | 0%, no conditions | Cyprus |
| IP Box | 5% | approx. 2.5–3% (80% of IP profit exempt) | Cyprus |
| Selling the company | Exempt only under PSH conditions (2 years of ownership) | Generally not taxed | Cyprus |
| Social security / healthcare | 9% (4.9% on flat tax), threshold rising | GESY approx. 2.65% | Cyprus |
| Breaks for new residents | None (except the return relief, ulga na powrót) | Non-dom for up to 17 years, 50% of salary over €55,000 | Cyprus |
| R&D expenses | Extra deduction of 100–200% | Extra deduction of 120% (until 2030) | Poland |
| VAT | 23%, registration from approx. €47k | 19%, registration from €15,600 | Depends |
Rates are indicative for 2026 and will be confirmed for your situation during the consultation.
Calculator
In Poland, 19% is always withheld from dividends. Once you move to Cyprus and obtain non-dom status, you pay 0%. Move the slider to see the annual difference after the cost of running a Cypriot structure.
Simplified calculation: covers only personal tax on dividends and approx. €4,500 a year to run the structure. Does not include CIT, social contributions or one-off relocation costs.
€200,000
Your savings
€33,500 per year
≈ €167,500 over 5 years
At this income level, relocating for dividends doesn’t pay off. Let’s look at ways to optimise in Poland.
Ready-made scenarios
Figures in these examples are illustrative. They show how the model works, not a guaranteed result.
Business owner
You receive €200,000 in dividends and pay €38,000 in tax in Poland. After relocating and obtaining non-dom status, the tax is 0%: minus approx. €4,500 for the structure, you save from the first year.
Company + Yellow Slip + non-dom + bank account
IT and product companies
Part of the team and the product rights genuinely move to Cyprus, and the Polish company pays market-rate royalties. IP profit is taxed under the IP Box regime, effectively approx. 2.5–3%.
For turnover from €2m and your own software
Game dev and startups
Foreign investors are more willing to invest in a Cypriot holding under English-based law. When shares are sold, capital gains are generally not taxed.
Holding + relocation of key people
Specialist on a JDG
The company pays you a salary from €55,000 with the 50% exemption; the remaining profit is taxed at 15% CIT and paid out as dividends under non-dom status. Makes sense from approx. €150–200k income a year.
Company + employment contract + non-dom
After selling a business
You receive regular dividends or payouts from a deal. Cypriot tax residency and non-dom status under the 60-day rule let you receive them tax-free from the first year.
Yellow Slip + residency + non-dom
Don’t see your case?
During the assessment we’ll review your structure, income and plans, and tell you plainly which scenario works and which doesn’t.
Risks
If you remain a Polish tax resident, the Polish tax authority can tax your Cypriot company’s profit. That’s why we only build structures with a genuine relocation or genuine business activity in Cyprus.
A foreign company you control (over 50%), with at least 33% passive income and an effective tax rate below 14.25%, is taxed in Poland at 19% as “deemed income”. On top of that come a separate register and separate records.
If you manage your Cypriot company from Poland, it may be treated as a Polish tax resident (Art. 3(1a) of the Polish CIT Act), and all its profit becomes subject to Polish CIT.
Contributing shares of a Polish or Belarusian company to a foreign company as an in-kind contribution counts as a disposal for consideration: 19% PIT plus a check for MDR reporting obligations. We plan this in advance.
The good news: a company with a real office, staff and decisions made in Cyprus can use the CFC exemption for genuine business activity in the EU.
How we work
We handle the Polish side from our office in Gdańsk; our partner Sollers Trust handles the Cypriot side: registration, KYC/AML and compliance.
review of your income, structure and CFC risks. An honest answer: worth it or not.
company layout, share transfer and, if needed, a private tax ruling.
registration, office, director, tax number and bank account.
residence permit for you and your family, tax residency and non-dom status.
ending Polish tax residency without double taxation, plus ongoing support.
Full relocation package
Company, Yellow Slip, non-dom, tax registration and bank account.
Personal package without a company
Yellow Slip, Cypriot tax residency and non-dom status.
For citizens of Belarus, Ukraine and Russia
For non-EU citizens, it pays to choose a residence permit with the long term in mind, including a passport.
Best for business owners
Salary from €2,500 gross per month, contract of at least 2 years, processing takes about a month. The fastest route to a passport: approx. 4 years with B1 Greek.
For investors and families
Property, share capital of a Cypriot company or a fund. Requires income of €50,000+ a year. Indefinite status, but investment does not lead to a passport.
For remote workers
Remote work for foreign clients or an employer, with income from €3,500 net per month. Capped at 500 permits.
Without working in Cyprus
For people living on dividends, rental income or a pension from abroad. You cannot work in Cyprus on this status.
Passport. Standard naturalisation takes about 8 years in practice. For highly skilled employees, about 4–5 years.
Visas. Ukrainian citizens can enter visa-free for up to 90 days; Belarusian citizens need a visa. Cyprus is not yet fully part of Schengen.
Checks. Source of funds, banking and sanctions screening are assessed individually — we’ll prepare your documents in advance.
FAQ
Technically yes, but it’s the riskiest option. As a Polish tax resident you fall under the CFC rules, and if you manage the company from Poland it may be treated as a Polish CIT resident. The savings work with a genuine relocation or genuine company activity in Cyprus: an office, staff and decisions made on the ground.
Holding the shares does not, by itself, require a separate notification. Obligations arise from income (dividends, sale of shares) and, if the company meets the CFC criteria, you must keep a register and separate records and report the income in your annual PIT return.
The standard rule is more than 183 days. There’s also the 60-day rule: you need business activity, employment or a directorship in Cyprus and a permanent home there. It’s important to end your Polish tax residency properly so you don’t become a resident of both countries at once.
No. The citizenship-by-investment programme was closed in 2020. An investment from €300,000 gives you indefinite permanent residency; a passport is only possible through naturalisation based on actually living there.
All clients go through KYC/AML and sanctions screening with our Cypriot partner. What matters most is a transparent source of funds and legalised documents. We’ll assess your case upfront so you don’t waste time or money.
In Poland, contributing shares in kind is treated as a disposal for consideration: the income is subject to 19% PIT. You’ll need a professional valuation of the shares and a check for MDR reporting obligations. For Belarusian companies, a Belarusian withholding tax of about 12% may also apply. It’s often worth applying for a private tax ruling.
As a rule of thumb, from a company turnover of around €2 million, or from personal income and dividends of around €100–200k a year. Below that, Polish tools (9% CIT, Estonian CIT, lump-sum tax, IP Box) usually work out better once you factor in the cost of a Cypriot structure.