The Alternative Investment Funds (AIF)

Are you a private investor or a smaller group of investors? Then Cyprus Alternative Investment Funds is the solution! 
As per Law of 2018 L.124(I) of 2018 Cyprus Alternative Investment Funds are a more flexible investment vehicle, suitable for the purposes such as equity funds, venture capital funds or real estate funds. 
As professionals in this sector, we can assist you in choosing the best suitable structure and type of AIF. 

An AIF can take the following legal forms and may be established with limited or unlimited duration:
-    Common Funds 
-    Umbrella structures
-    Fixed Capital Investment Company (FCIC)
-    Variable Capital Investment Company (VCIC)
-    Limited Partnership

The question now is, how can you benefit from Alternative Investment Fund?

-    Taxable at the rate of 12,5% corporation tax, being the lowest rate all over Europe.
-    There is no withholding SDC tax on dividends paid to foreign investors and Cyprus corporate entities.
-    There is no taxation on capital gains arising from Cyprus Alternative Investment Funds (AIF).
-    There is no taxation on Dividend Income, Interest income or Royalties.
-    There is no taxation on gain from disposal of shares
-    The subscription, redemption, repurchase and the transfer of their units are exempted from the Stamp Duty Law.
-    You can benefit from the unilateral credit relief mechanism through the continuously growing network of Double Taxation Agreements of Cyprus with 65 countries all over the world.
-    Can be listed on a recognised stock exchange and be tradeable.
-    Units are freely transferred between investors.
-    Simple Regulator Reporting.
-    Unlimited number of Investors. 

What are the requirements of setting up an AIF?

-    Minimum Capital required is €125,000 if managed externally 
-    Minimum Capital requirement increases to €300,000 if it is self-managed 
-    At least two experienced persons being members of the Board of Directors with proven experience