Cost efficient creation and operation of a Cyprus AIF
No restrictions concerning the types of investment which are acceptable (under certain conditions)
Simple and fast application process
Full transparency via mandatory publications of financial reports (annual and half yearly) to the CySEC and investors
Possibility of an AIF set-up with multiple investment compartments with different investment strategies granting higher flexibility (“umbrella fund”)
Exemption from tax on the amount invested to the AIF, as well as on the capital gains from the disposal of units/shares of the AIF
Exemption from tax on profits earned by the AIF from sale of shares or other instruments, as well as from dividends received by companies in which the AIF has invested
Relatively low corporate tax (12,5%) on annual net profits for AIFs of corporate form