Is taxed profit of a company considered personal income or gain on capital?

[CyprusLaw]

This has nothing to do with the sdc however. this is what i am trying to explain, as he talks about sdc and dividends

 

[glengoolie]

dividends for a company are subject to the same taxes as for a person. simply put, avoid flipping real estate in cyprus or trading stocks of a company that does that. my question is the SDC. i get it that on a personal level it is not applied but on a company level it is, if the company is tax resident of cyprus because a company cannot be non habitual resident, that is just for individuals.

 

[CyprusLaw]

Ok so just for the sdc I note that SDC payment is triggered on the dividend payment, whether or not there will be an sdc liability depends on the receiving party, so you the shareholder will be exempt from SDC payment on the dividend. The payor i.e. the company in this case does not pay something as the liability is based on the receiving party. I hope this clarifies the sdc matter. In any event the best you can do is consult a tax advisor to give you a tailor made advice based on your structure.

 

[glengoolie]

another confirmation of the SCD/SDC Cyprus Tax – Special Contribution for Defense | Cyprus | PKF Cyprus

i see why we were not on the same wave. i was talking about capital gains through investing in a stock market as source of income for the company. but i posted links to sdc on dividends. the SDC is applied only to dividends, not the earnings made with the capital. so if the company trades stocks and makes profit, that is tax and sdc free. but if the company owns stocks that pay dividends, then sdc is applied on these dividends, but still no capital gains tax.

so my bad, i don't know why i was mixing dividends and earnings on capital/capital gains. i though you were off the track but it was me from the beginning