
Before filing anything, establish who owns the IP
Founders often assume that the company owns the software, brand or design because the company paid for the work. That assumption can be wrong. Employment terms, contractor agreements, collaboration history and the law governing the work all matter.
We align ownership and licensing with the corporate structure and, where employees or consultants created the asset, with the relevant employment documents.
Protection and commercial use
Cyprus, EU and international trade mark strategy and applications
Copyright, software, design and database-right advice
IP assignments, licences, development and collaboration agreements
Confidentiality, know-how and trade-secret controls
Brand use, online infringement and enforcement strategy
IP due diligence for investment, acquisition or sale
Ownership registers and contract clean-up before funding
Cyprus IP Box: the legal structure must match the evidence
Cyprus continues to provide an 80% exemption for qualifying net intellectual-property profit calculated under the nexus approach. With the standard corporate tax rate at 15% from 2026, a 3% effective result may arise on qualifying net profit. It is not an automatic rate for a technology company, a trade mark or all licence income. See our 2026 business-tax reform guide and Cyprus tax-law service for the wider context.
The analysis needs a qualifying asset, reliable ownership, relevant research and development activity, expenditure tracing, a nexus calculation and records that connect the income to the asset. Legal documents cannot repair a tax model that does not match the facts.
What we look for
The asset and the rights that actually exist
Who created it, under which contract and in which country
Assignments, licences, open-source components and third-party restrictions
Who controls and performs research and development
How income and expenditure are tracked by asset or product
Any planned investment, sale, licence, migration or restructuring
Questions founders ask
Do I need to register copyright in Cyprus?
Copyright protection generally arises without a conventional registration process, but ownership and evidence still matter. Dated records, source files, contracts, notices and a clear chain of title are often more important than a logo placed on a document.
Should I register a Cyprus or EU trade mark?
That depends on the markets, budget, existing marks and enforcement plan. A search and specification review should come before filing. A broad list of goods and services is not always a better application.
Does putting IP in a Cyprus company create the 3% rate?
No. Company ownership alone does not satisfy the nexus regime. The asset, qualifying expenditure, development activity, income, substance and records must be analysed with the tax and accounting advisers.
Start with an asset map
Send a short description of the product or brand, the creators, current owner, relevant agreements, markets, revenue model and any filing, funding or transaction deadline. We can then identify the legal gaps in the right order.
Request an IP consultation | law@papacleovoulou.com | +357 26 933218
General information only. Last reviewed 1 August 2026. Intellectual-property and tax outcomes depend on the asset, contracts, jurisdictions, activity and evidence.

