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Company Reorganizations

Following the adoption of the EU Merger Directive under the Cyprus Tax legislation, company reorganizations are enabled.

Having both a local as well as a cross-border element, Cyprus has become a popular destination for mergers and acquisition transactions.

The relevant provisions of the Cyprus tax legislation allow the following types of reorganization:

  • Merger;
  • Division;
  • Partial division;
  • Transfer of assets;
  • Exchange of shares;
  • Transfer of registered office;

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