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Cyprus International Trust (CIT)

The Cyprus International Trust is regarded as one of the most flexible instruments for asset protection and succession planning – within an EU legal framework.

Definition

What is a Cyprus International Trust?

A trust is a fiduciary structure in which a settlor transfers assets to a trustee, who manages them for the benefit of beneficiaries. The Cyprus International Trust (CIT) is a particularly modern and flexible form, used for asset protection, succession planning and international structuring.

Often-cited features include a long possible duration, extensive freedom of design for the settlor, strong protection of the trust assets and – when properly structured – attractive tax conditions for beneficiaries not resident in Cyprus.

Application

Typical uses

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Asset protection

Separating private and protected assets within an EU framework.

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Succession planning

Orderly, cross-generational transfer of wealth.

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International structures

Bundling holdings and assets across borders.

Important: careful structuring

A trust is a sophisticated instrument. For it to work and be clean for tax purposes towards Germany too, careful structuring and documentation are essential. Topics such as German exit and CFC taxation, the treatment of contributions and the choice of trustee must be clarified with specialised advisers. We coordinate this together with law firms and tax experts.

Note: this is not tax or legal advice. Rules and rates (2026) may change; individual treatment must be clarified with qualified advisers.

Häufige Fragen

Questions about the trust

Who is a Cyprus International Trust suitable for?

Mainly wealthy individuals needing asset protection and structured succession planning. For simple cases it is usually oversized.

Is a trust legal and recognised?

Yes, the CIT is an established instrument in Cypriot law. What matters is correct, documented structuring – also with regard to German tax law.

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