In an article published in GOLD Magazine, Elena Christodoulou, Counsel, and Maria Vyronos, Associate at Elias Neocleous & Co LLC, examine Cyprus' evolving framework for tax planning and wealth structuring for high-net-worth individuals (HNWIs).
The article explores the jurisdiction's tax residency rules, the benefits of the Cyprus non-domicile regime and the impact of the 2026 tax reform, while highlighting the growing importance of intergenerational wealth transfer, succession planning and family governance.
The authors also discuss the role of Cyprus International Trusts (CITs), lifetime gifting strategies and modern wealth structuring solutions in preserving family wealth across generations.
They explain how Cyprus combines tax efficiency, legal certainty and a sophisticated trust framework to provide internationally mobile families with a comprehensive and flexible approach to private wealth planning within a stable EU jurisdiction.
