Strategy 1: Direct Personal Investment

• Buy property as individual (€300,000+)
• Collect rental income (€18,000/year typical)
• Capital appreciation over time
• 0% capital gains if held 5+ years
• 0% inheritance tax if become resident
• Best For: Individual investors, long-term holds, simplicity

Strategy 2: Company Structure

• Create Cyprus Company Limited
• Company owns property (tax efficient)
• Corporate tax: 0% under certain conditions
• Dividend tax: 0% if conditions met
• Capital gains: 0% if held 5+ years
• Best For: Multiple properties, high income, estate planning

Strategy 3: Immediate Resale (Capital Gains)

• Buy property (€300,000)
• Hold for 3-5+ years
• Sell when appreciated (€400,000)
• Pay 0% capital gains tax (if held 5+ years)
• Best For: Investors focused on appreciation

Strategy 4: Rental Income Optimization

• Gross Rental Income: €20,000/year
• Deductible Expenses: €12,500 (management, maintenance, insurance, tax, utilities, depreciation, advertising)
• Taxable Income: €7,500
• Tax (non-resident): 0% (below threshold)
• Best For: Maximizing after-tax income, legitimate expense documentation