Cyprus and Malta non-dom status with an Estonian LLC?

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No way to do that in EU due to PE rules ...
I was referring to individual tax residency or staying non-tax resident. Permanent establishment risk (or 'PE risk'), is the risk that the presence of an enterprise in a foreign country has inadvertently created a 'permanent establishment' in that country. Meaning the enterprise may inadvertently be liable for corporate income tax and any attendant penalties and interest charges.
 
theres a new shell company act which will come into force this year or from 1st jan next year too, these complex structures will be scrutinized
 
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In general this is correct but you should be very careful with Estonian tax residency if you have some ties to your home country.

https://taxsummaries.pwc.com/estonia/individual/residence

This is true, and thats what makes it beautiful. Structure it right and you can live tax free in EU.


Let me get this straight. If I create a Estonian company and rent an apartment there all year round I become a tax resident? They really don't care about the 183 days? Can I get a tax certificate after the first year that will be accepted by other countries? Has anyone tried this?



No way to do that in EU due to PE rules ...


What do you mean? That even if Estonia considers me a tax resident as an individual, working online from another country could trigger PE for the company? Even if I spend less than 183 days in that country? I'm talking about having a company in Estonia as a one man operation by the way. What about CFC rules?


theres a new shell company act which will come into force this year or from 1st jan next year too, these complex structures will be scrutinized

Could you please elaborate? What kind of structures are you referring to?
 
Yes, personal tax certificate you can get immediately. No need for company (tax residency certificate you can get for company too - it just takes 1 minute whenever you need it). You can visit Estonia one time for one day and keep the personal tax residency next 10 years without ever visiting again, as you can do everything remotely anyway with digital services including obtaining such certificates.
 
By the way, the certificate issued under 60 days rule is not valid internationally (if you are considered a tax resident somewhere else this certificate will not help since it is not issued under the provisions of tax treaties)
Is that really true? Do they get different forms for 183-day and 60-day certificates? Then it takes all the meaning out of this non dom regime
 
Is that really true? Do they get different forms for 183-day and 60-day certificates? Then it takes all the meaning out of this non dom regime
If you have tax risk exposure in some other country you shall always first consider the treaties, and only in case no treaty exist you shall refer to the domestic legislation.
There is no reference to 60-days tax residency in the treaty residence tests. From treaty perspective what can help you actually is maintaining a home in Cyprus year-round and other substance.

The tax residency certificate should clearly state the basis of the underlying double tax treaty.
 
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It's always begins with a residency certificate. If one couldn't provide it, no matter how long he lives in Cyprus, no other country will apply a treaty. Therefore, if Cyprus does not provide a proper certificate, its attractiveness is significantly reduced.
 
Hi, I will send you a PM

CyprusLaw can you send me a PM too. I have similar question to ask you.

Yes that is true, and it really differs from provider to provider.


It depends on your actual operations to determine any PE risk. If you would like to discuss it in private kindly let me know and I can PM you.

CyprusLawyer101, can you PM me. I have a similar question to ask you.
 
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