Business Law and Corporate Law

To benefit, the IP owner must also meet the nexus requirement — i.e., the IP income must come from its own R&D activities (or outsourced to unrelated parties) that created the IP.

In practical terms, if your franchise model relies on the franchisee using the franchisor's proprietary software, operating system, or tech tools that were developed in-house, the portion of franchise income attributable to that IP could fall under the Cyprus IP Box

May 2025 – We are pleased to release our Franchising Law Handbook—a comprehensive guide developed by Kinstellar's team...

Due diligence in mergers and acquisitions (M&A) is a multidisciplinary verification process aimed at thoroughly examining the legal, tax, financial, and operational situation of a target company before completing a merger or acquisition transaction (M&A).

As of 1 January 2026, Cyprus has abolished its stamp duty regime, removing a long-standing tax and transactional formality that affected a wide range of commercial and legal documents.

During 2025, the Cyprus Government undertook a comprehensive review of the country's tax framework, with reforms approved on 22 December 2025 and effective from 1 January 2026.

In the field of professional services, clients often assume that the communications they have with their accountants, auditors, or corporate service providers...

In the field of professional services, clients often assume that the communications they have with their accountants, auditors, or corporate service providers are protected...

The ‘shareholder rule', a principle that a company cannot assert privilege against its own shareholders, save in certain circumstances, had been recognised in English law for over 135 years.

Large transactions remain the exception rather than the norm in Ireland, with M&A activity continuing to be dominated by the mid-market.

Across the EU, regulators are transitioning from observing AI adoption to actively supervising its use through a risk-based regulatory framework.

The Cyprus parliament, the House of Representatives, approved a comprehensive tax reform package on 22 December, which covers corporate income tax, the special defence contribution (SDC), capital gains, personal income tax, real estate and crypto assets, as well as strengthening tax administration and enforcement.