Tax position
Residency status, source of income, crypto gains, dividends, exit exposure and timing.
The right route depends on tax exposure, banking access, company structure, property requirements, family needs and long-term plans. Prime Residency compares jurisdictions through the full picture, not one headline tax rate.
A jurisdiction only works when the structure around it works: tax residency, banking, company setup, property and long-term access.
Residency status, source of income, crypto gains, dividends, exit exposure and timing.
Company management, banking access, substance, compliance and professional coordination.
Property requirements, family needs, renewals, residence pathway and long-term EU optionality.
A jurisdiction only works when the route matches the client’s income, assets, passport, banking needs, family plans and long-term optionality.
For clients prioritising low personal tax and international mobility, but not necessarily EU access.
For clients who need tax planning, EU access, banking credibility, company substance and family optionality.
For clients prioritising lifestyle, schools, healthcare, property and long-term residence over pure tax optimisation.
For clients whose structure involves trading companies, holding entities, refund systems, substance or more complex administration.
For clients considering property as part of a residence or family-base strategy, where the asset must support the wider plan.
For clients where a fixed-tax or HNWI regime may be relevant, but only if it fits the wider banking, family and exit picture.
This table is a simplified tax comparison, not a full jurisdiction recommendation. Banking, substance, family needs, company structure, property and long-term access still need review together.
| Cyprus | Israel | Netherlands | Denmark | Germany | UK | Sweden | Spain | |
|---|---|---|---|---|---|---|---|---|
| Corporate tax | 15% | 23% | 19–25.8% | 22% | ~30% | 25% | 20.6% | 25% |
| Crypto tax | 8%* | 25–30% | Box 3 / 36%* | Asymmetric* | 0–45%* | 18–45%* | 30% | 19–23% |
| Unrealised gains | Never | On disposal | Annually* | On disposal | On disposal | On disposal | On disposal | On disposal |
| Dividend tax | 0%* | 25–30% | 15–33% | Up to 42% | 25%+ | Up to 39% | 30% | 19–23% |
| IP / software | 3%* | 23% | 9%* | 22% | 30%+ | 25% | 20.6% | 25% |
| Wealth tax | 0% | None | Box 3 | None | None | None | None | Regional |
| Inheritance tax | 0% | None | Up to 40% | Up to 36.25% | Up to 50% | Up to 40% | None | Up to 34% |
| Tax residency days | 60* | 183 | 183 | 183 | 183 | 183 | 183 | 183 |
* Subject to conditions. Headline comparison only.
Use the Prime Residency Fit Calculator to review tax, banking, EU access, lifestyle and long-term optionality against your profile.
Check your residency fit →Cyprus is often reviewed early because it combines EU credibility, non-dom planning, a 60-day tax residency route, company structuring, banking access and property-linked residency pathways.
That does not make it right for every client. Prime Residency remains comparison-led: Cyprus is only right when tax, banking, family and access needs fit.
Start with the Cyprus route overview or move into the Cyprus-specific deep dive.
Explore Prime Cyprus →Prime Residency does not rank countries from a list. It filters routes against the client’s income, assets, family, company structure, property needs and long-term plans.
Understand the tax residency framework →Review residency, tax, banking, company and property first, then choose the jurisdiction that fits.