

Argentina Prepares to Launch $500,000 Citizenship by Investment Program
The Argentine government is preparing to introduce a new citizenship by investment program that could become one of Latin America's most attractive options.
Cyprus, a captivating Mediterranean island nation at the crossroads of Europe, Asia, and Africa, offers an exceptional quality of life, making it a premier destination for obtaining residency. Renowned for its pristine beaches, over 340 days of sunshine annually, rich history, and welcoming culture, Cyprus seamlessly blends modern infrastructure with a relaxed, family-friendly environment. As a full European Union member state, it provides political and economic stability, a favorable tax regime, a high standard of living, and excellent international schools and healthcare facilities. The Cyprus Permanent Residence Permit program provides a secure pathway for non-EU nationals and their families to establish a long-term base in this safe, strategic location with easy access to major global hubs.
The cornerstone of the Cyprus Permanent Residence Permit is a significant real estate investment. Applicants must purchase one or more brand-new properties directly from a developer, with a minimum total value of €300,000 (excluding VAT). Crucially, the property must be freehold. This investment threshold reflects Cyprus's attractive, albeit diverse, property market. Prices vary considerably based on location (coastal hotspots like Limassol and Paphos command premiums versus inland areas), property type (luxury villas vs. modern apartments), size, and amenities.
While prime seafront locations see higher valuations, opportunities exist across the island to meet this requirement while securing a valuable asset. Proof of payment for at least €300,000 and a Sales Agreement are mandatory. The purchased property serves as your qualifying residence.
The Cyprus Permanent Residence Permit (Category F) is primarily designed for financially independent non-EU nationals who can demonstrate a secure, stable annual income derived from abroad (e.g., pensions, investments, business ownership, remote work). This income must be sufficient to support the applicant and all included dependents comfortably without needing employment within Cyprus (typically €50,000+ annually, with increments for dependents).
Eligible applicants include retirees, high-net-worth individuals, investors, digital nomads with substantial income, and students with financially independent sponsors. Immediate family members (spouse, financially dependent children under 25, and dependent parents of both spouses) can be included in the application. Crucially, holders cannot undertake gainful employment in Cyprus but can manage businesses or investments remotely/internationally. Applicants must possess clean criminal records, valid health insurance, and declare they do not intend to work locally.
The standard VAT rate in Cyprus is 19%. This applies to primary real estate purchases, while secondary market properties are VAT-exempt. However, the Cyprus Permanent Residence Program does not permit residential property acquisitions on the secondary market.
A reduced VAT rate of 5% is available for first-time homebuyers who intend to use the property as their primary residence. Eligibility requirements include:
Important condition: If the buyer does not reside in the property or sells it within 10 years, they must repay the VAT difference (14% of the property value, prorated for the unused period).
Applicable to both primary and secondary market purchases, calculated as follows:
Payment must be made within 30 days of signing the contract.
Cyprus operates a progressive income tax system for residents, with rates ranging from 0% to 35%. Key features:
Cyprus offers EU-compliant tax efficiency, especially for businesses and expatriates.
A company name can be in any language, provided it is expressed in Roman characters, and must end in "Limited" or "Ltd." The company must maintain a registered office in Cyprus. The share capital can be denominated in any currency, with at least one share issued upon incorporation. A minimum of one shareholder is required, who can be either a natural person or a corporate entity, and nominee shareholders are permitted. Similarly, at least one director is required, who may be an individual or a corporation, and can reside anywhere in the world—though resident directors are necessary for tax treaty access. A director may also be a shareholder.
Shareholder and director meetings may be held anywhere, either in person or virtually, with an annual general meeting of shareholders required. A company secretary must be appointed upon incorporation. Financial statements must be audited by a registered auditor based in Cyprus. Annual filing requirements include submitting an annual return and financial statements to the Registrar of Companies, as well as a tax return to the Tax Department.
Cyprus tax resident companies are subject to a 12.5% income tax on worldwide taxable income, though certain income types—such as dividends and profits from share sales—are exempt. Capital gains are only taxed if derived from the sale of Cypriot real estate. Companies engaged in R&D for intellectual property may qualify for an 80% tax exemption, reducing the effective tax rate to 2.5%. Cyprus’s extensive double tax treaty network is accessible to tax-resident companies, and no withholding tax applies to dividends paid to non-resident shareholders.
VAT registration is required if the company’s annual turnover exceeds €12,000, with a standard rate of 19%. Regarding foreign staff, companies majority-owned by non-EU citizens may apply for residence permits for their non-EU employees and families, provided certain conditions are met. The company must maintain a physical office in Cyprus, and non-EU shareholders must invest at least €200,000. Permits can be obtained for up to 5 directors and 10 middle-management executives, with additional non-EU hires possible under specific circumstances.
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Residence permit holders are eligible to apply for citizenship after residing in Cyprus for 7 out of the last 10 years, including the most recent 12 months. This means not being absent for more than 90 days in any year.
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