What EU membership means in practice
Single-market access, European fundamental freedoms, a justiciable legal framework and substance and transparency duties that have grown with international standards. English-language contract practice and company law shaped by common law help international founders. That is convenience, not a loophole.
VAT, administrative cooperation, UBO transparency and European anti-abuse rules (including ATAD) apply. A Cyprus Ltd is an EU company, not a letterbox in a third country.
15% is a corporate tax rate
The 15% standard corporate tax rate (from 1 January 2026) sits in the lower EU band, but it is an ordinary corporate rate, not a zero tariff. The IP Box applies only to qualifying profits. Both presuppose review and substance.
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This article is general information and does not replace legal, tax or investment advice in any individual case.