Istos Global
International  Trust Cyprus
New Laws voted by the Cyprus Parliament
New Law was enacted governing the provision of fiduciary and corporate services

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Istos Global Limited

Tel: +357 22256324
Fax: +357 22256410



A trust is established by an individual “the settlor” and is a means whereby property “the Trust Property” is held by one or more persons “the Trustees” for the benefit of another or others “the Beneficiaries” or for specified purposes.


International trusts


International trusts (i.e. a Trust whose property is located and income is derived from outside Cyprus) are governed by the International Trusts Law of Cyprus. International Trusts are not taxed in Cyprus.

All income, whether trading or otherwise, of an International Trust is not taxable in Cyprus.


  1. Dividends, interest or other income received by an international Trust from a Cyprus company are neither taxable nor subject to withholding tax.
  2. Gains on the disposal of the assets of an international Trust are not subject to capital gains tax in Cyprus.
  3. An alien who creates an International Trust in Cyprus and retires in Cyprus is still exempt from tax if all the property settled and the income earned is abroad, even if he is a beneficiary.
  4. The assets of an international trust are not subject to estate duty in Cyprus.
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