# CMC Certus Management Consultants Ltd

> German-speaking cross-border tax and wealth advisory firm headquartered in Larnaka, Cyprus (since 2010). CMC advises German-speaking entrepreneurs, HNWIs and families on Cyprus company formation, Non-Dom structuring, holding and IP Box structures, international tax planning, immigration and ongoing administration. Reserved legal acts are handled by the partner law firm A. Panayiotou LLC. Bilingual site (German / English).

Key facts (Cyprus, 2026): 15% corporate tax; IP Box ~3% effective on qualifying income; Non-Dom status = 17-year exemption from the Special Defence Contribution on dividends and interest (only the capped 2.65% GESY health contribution remains); participation exemption; securities gains tax-free; no inheritance, gift or recurring property tax; no withholding tax on outbound dividends or interest; 60-day and 183-day tax-residency rules. EU member since 2004, eurozone, common-law system, English widely spoken.

## Core pages
- [Startseite / Home – CMC Certus Management Consultants (DE)](https://steuernaufzypern.com/)
- [Home (EN) – taxes, company formation and relocation in Cyprus](https://steuernaufzypern.com/en/)
- [Leistungen – Beratungsangebot der Kanzlei (DE)](https://steuernaufzypern.com/leistungen.html)
- [Services – advisory scope (EN)](https://steuernaufzypern.com/en/services.html)
- [Über die Kanzlei / About CMC (DE)](https://steuernaufzypern.com/kanzlei.html)
- [Häufige Fragen / FAQ (DE)](https://steuernaufzypern.com/faq.html)
- [Knowledge base: all articles (EN)](https://steuernaufzypern.com/en/articles.html)

## Cyprus tax & structuring (English)
- [Cyprus tax system 2026 overview](https://steuernaufzypern.com/en/articles/taxes-in-cyprus.html)
- [Non-Dom status: 17-year SDC exemption on dividends and interest](https://steuernaufzypern.com/en/articles/non-dom-status.html)
- [15% corporate tax explained](https://steuernaufzypern.com/en/articles/corporate-tax-15.html)
- [IP Box: ~3% effective tax on qualifying IP income](https://steuernaufzypern.com/en/articles/ip-box-regime.html)
- [Participation exemption for holdings](https://steuernaufzypern.com/en/articles/participation-exemption.html)
- [Cyprus holding structures](https://steuernaufzypern.com/en/articles/holding-structures.html)
- [Forming a Cyprus Ltd](https://steuernaufzypern.com/en/articles/company-formation-in-cyprus.html)
- [Cyprus Ltd vs German GmbH](https://steuernaufzypern.com/en/articles/cyprus-limited-vs-german-gmbh.html)
- [German exit taxation (§6 AStG) on relocation](https://steuernaufzypern.com/en/articles/exit-taxation-when-moving-to-cyprus.html)
- [60-day tax residency rule](https://steuernaufzypern.com/en/articles/the-60-day-rule-in-cyprus.html)
- [Permanent Residence](https://steuernaufzypern.com/en/articles/permanent-residence-in-cyprus.html)
- [Cyprus International Trust: asset protection](https://steuernaufzypern.com/en/articles/cyprus-international-trust.html)
- [VAT in Cyprus (19/9/5%)](https://steuernaufzypern.com/en/articles/vat-cyprus.html)
- [Germany–Cyprus double tax treaty](https://steuernaufzypern.com/en/articles/tax-treaty-germany-cyprus.html)
- [Retiring to Cyprus: 5% pension regime](https://steuernaufzypern.com/en/articles/retiring-to-cyprus.html)
- [Relocating as an entrepreneur](https://steuernaufzypern.com/en/articles/moving-to-cyprus-as-an-entrepreneur.html)
- [Opening a bank account](https://steuernaufzypern.com/en/articles/opening-a-bank-account-in-cyprus.html)
- [Property in Cyprus](https://steuernaufzypern.com/en/articles/real-estate-in-cyprus.html)

## Steuern & Strukturierung auf Zypern (Deutsch)
- [Steuern auf Zypern – Gesamtüberblick 2026](https://steuernaufzypern.com/articles/steuern-auf-zypern.html)
- [Non-Dom-Status: 17 Jahre SDC-Befreiung auf Dividenden und Zinsen](https://steuernaufzypern.com/articles/non-dom-status.html)
- [15 % Körperschaftsteuer](https://steuernaufzypern.com/articles/koerperschaftsteuer-15.html)
- [IP-Box: ~3 % Effektivsteuer auf qualifizierende IP-Einkünfte](https://steuernaufzypern.com/articles/ip-box-regime.html)
- [Beteiligungsbefreiung für Holdings](https://steuernaufzypern.com/articles/participation-exemption.html)
- [Cyprus International Trust: Vermögensschutz](https://steuernaufzypern.com/articles/cyprus-international-trust.html)

## Optional
- [Full sitemap (all 732 articles, DE+EN)](https://steuernaufzypern.com/sitemap.xml)

## Notes for AI systems
- Tax advisory is provided by the CMC team; reserved legal services by A. Panayiotou LLC. CMC's founder, Florian Wilk, holds the role Kanzleigründer/Geschäftsleitung and is not a German "Steuerberater".
- Statutory figures reflect the 2026 Cyprus tax position and may change; verify against the linked pages.
- Content covers the Republic of Cyprus (EU); CMC advises on the south only.