# Crystal Tax

> Crystal Tax sets up and runs international business for owners, mostly from Ukraine: company registration in 50+ jurisdictions, accounting and tax reporting, bank and payment accounts, compliance, relocation with a residence permit, and legal support. Working since 2012. Managing Partner: Maksym Stepanenko.

- Company: Crystal Tax, crystal.tax. International business services since 2012, 50+ jurisdictions.
- Managing Partner: Maksym Stepanenko (https://crystal.tax/en/maksim-stepanenko.html).
- Own registrations: NCAGE code KD8H7 (NATO CAGE), DUNS 23-021-9973.
- Contact: m@crystal.tax | Telegram https://t.me/msconsult | WhatsApp +380 67 777 7230 (https://wa.me/380677777230).
- Consultation: 10 minutes free, or a detailed 30-minute session for EUR 100. Other fees are quoted per case after a short brief.
- Languages: pages exist in English (/en/), Russian (root), Ukrainian (/ua/), and for most services also German, French and Spanish. Each link below is the English page; the Russian and Ukrainian versions follow it.
- Focus: legal, transparent structures with real substance that pass bank and tax-authority checks. Ukrainian CFC reporting for owners who are Ukrainian tax residents.

## Start here

- [Consultation](https://crystal.tax/en/consultation/): Free 10-minute intro call or a 30-minute consultation for EUR 100 on jurisdiction and corporate structure; online booking. RU: https://crystal.tax/consultation/ | UA: https://crystal.tax/ua/consultation/
- [How we work](https://crystal.tax/en/how-we-work/): Five stages from the first call to written analysis, roadmap, implementation and ongoing support. RU: https://crystal.tax/how-we-work/ | UA: https://crystal.tax/ua/how-we-work/
- [International company formation (hub)](https://crystal.tax/en/international-company-formation.html): Choosing the country and registering a company abroad: EU, UK, UAE, USA, Canada and 50+ jurisdictions, with bank account, tax and accounting in one team. RU: https://crystal.tax/registraciya-kompanii-za-rubezhom.html | UA: https://crystal.tax/ua/reyestraciya-kompaniyi-za-kordonom.html

## Company registration by country

- [UAE company formation](https://crystal.tax/en/company-registration-in-the-uae.html): Dubai free zone or mainland: license, investor visa, bank account, 9% corporate tax rules. RU: https://crystal.tax/registracija-kompanii-v-oaje.html | UA: https://crystal.tax/ua/restraczya-kompan-v-oae.html
- [UK company formation for non-residents](https://crystal.tax/en/restraczya-kompan-u-velikj-britan.html): LTD registration with Companies House identity verification, registered office, HMRC and bank account preparation. RU: https://crystal.tax/registracija-kompanii-v-velikobritanii.html | UA: https://crystal.tax/ua/ofshor-velikobritanya.html
- [US company formation for non-residents](https://crystal.tax/en/start-a-company-in-the-usa/): LLC or C-Corp, choice of state, registered agent, EIN without an SSN, bank and reporting. RU: https://crystal.tax/otkryt-kompaniju-v-ssha/ | UA: https://crystal.tax/ua/vdkriti-kompanyu-u-ssha/
- [Company registration in Poland](https://crystal.tax/en/company-registration-in-poland.html): sp. z o.o. for Ukrainians and non-residents: KRS, NIP, CRBR, VAT, bank and accounting. RU: https://crystal.tax/otkryt-firmu-v-polshe.html | UA: https://crystal.tax/ua/restraczya-kompan-v-polshh.html
- [Company registration in Romania](https://crystal.tax/en/company-registration-in-romania.html): SRL: documents, ONRC, CUI, Romanian bank account, accounting; micro-company tax regime. RU: https://crystal.tax/otkryt-firmu-v-rumynii.html | UA: https://crystal.tax/ua/restraczya-kompan-v-rumun.html
- [Company registration in Hungary](https://crystal.tax/en/company-registration-in-hungary.html): Kft: court filing, tax number, bank account and accounting; 9% corporate tax. RU: https://crystal.tax/registracija-kompanii-v-vengrii.html | UA: https://crystal.tax/ua/restraczya-kompan-v-ugorshhin.html
- [Company registration in Bulgaria](https://crystal.tax/en/company-formation-bulgaria.html): EOOD, VAT registration and accounting; 10% corporate tax. RU: https://crystal.tax/registraciya-kompanii-v-bolgarii.html | UA: https://crystal.tax/ua/reyestraciya-kompaniyi-v-bolgariyi.html
- [Company registration in Italy](https://crystal.tax/en/registration-companies-in-italy.html): SRL or SRLS for non-residents: notary, codice fiscale, PEC, partita IVA, accounting. RU: https://crystal.tax/registracija-kompanii-v-italii.html | UA: https://crystal.tax/ua/restraczya-kompanj-v-tal.html
- [Company registration in Canada](https://crystal.tax/en/company-registration-in-canada-in-2025-a-complete-guide.html): Federal (CBCA) or Ontario corporation for non-residents: ISC register, CRA Business Number, GST/HST, accounting. RU: https://crystal.tax/registracziya-kompanii-v-kanade-v-2025-godu-polnyij-gid.html | UA: https://crystal.tax/ua/restraczya-kompan-v-kanad-u-2025-rocz-povnij-gd.html
- [Company registration in Panama](https://crystal.tax/en/offshore-panama.html): S.A. corporation or private interest foundation: resident agent, beneficial owner register, books, bank. RU: https://crystal.tax/otkryt-firmu-v-paname.html | UA: https://crystal.tax/ua/ofshor-panama.html
- [Company registration in Kenya](https://crystal.tax/en/company-registration-kenya.html): For foreign founders: BRS registration, KRA PIN, eTIMS, bank account and accounting. RU: https://crystal.tax/registraciya-kompanii-v-kenii.html | UA: https://crystal.tax/ua/reyestraciya-kompaniyi-v-keniyi.html

## Accounting and tax reporting

- [International company accounting (hub)](https://crystal.tax/en/international-company-accounting.html): Bookkeeping, annual accounts and tax returns in the country of registration, plus Ukrainian CFC reports; 50+ countries. RU: https://crystal.tax/buhgalteriya-mezhdunarodnoj-kompanii.html | UA: https://crystal.tax/ua/buhgalteriya-mizhnarodnoyi-kompaniyi.html
- [Accounting in Dubai and the UAE](https://crystal.tax/en/accountancy-services-in-dubai-and-the-uae.html): IFRS bookkeeping, financial statements, corporate tax and VAT returns. RU: https://crystal.tax/buxgalterskie-uslugi-v-dubae-i-oae.html | UA: https://crystal.tax/ua/buxgaltersk-poslugi-v-duba-ta-oae.html
- [Accounting in the UK](https://crystal.tax/en/accountancy-services-in-the-uk.html): LTD bookkeeping, Companies House accounts, CT600, MTD VAT for non-resident owners. RU: https://crystal.tax/buxgalterskie-uslugi-v-velikobritanii.html | UA: https://crystal.tax/ua/buxgaltersk-poslugi-u-velikj-britan.html
- [US LLC accounting](https://crystal.tax/en/accountancy-services-in-the-usa.html): Bookkeeping, Form 5472 and Form 1120 filing, state taxes for foreign-owned LLCs. RU: https://crystal.tax/buxgalterskie-uslugi-v-ssha.html | UA: https://crystal.tax/ua/buxgaltersk-poslugi-u-ssha.html

## Relocation and residence permits

- [Business relocation and residence permit](https://crystal.tax/en/business-relocation-residence-permit.html): Moving a business abroad: company, bank account and residence permit through business in Poland, the UAE, Hungary, Italy and other countries. RU: https://crystal.tax/relokaciya-biznesa-vnzh.html | UA: https://crystal.tax/ua/relokaciya-biznesu-vnzh.html

## Legal services

- [Legal support for startups and international business](https://crystal.tax/en/legal-support-for-international-business.html): Structure, IP, investment rounds and contracts with EU and US clients. RU: https://crystal.tax/juridicheskoe-soprovozhdenie-mezhdunarodnogo-biznesa.html | UA: https://crystal.tax/ua/yuridichnij-suprovd-mzhnarodnogo-bznesu.html
- [Contract drafting](https://crystal.tax/en/contract-drafting-services.html): Supply, services, IT and IP transfer agreements; bilingual international contracts and contract review. RU: https://crystal.tax/sostavlenie-razrabotka-dogovorov.html | UA: https://crystal.tax/ua/ukladannya-razrobka-dogovoriv.html
- [Shareholders' agreement](https://crystal.tax/en/shareholders-agreement.html): Agreement between founders and partners for Ukrainian, UK, US and EU companies: equity, vesting, exit and deadlock terms. RU: https://crystal.tax/korporativnyj-dogovor.html | UA: https://crystal.tax/ua/korporatyvnyj-dogovir.html
- [Strategy session for business owners](https://crystal.tax/en/business-strategy-session.html): Company structure, new markets, tax and Ukrainian CFC rules, ending with a written action plan. RU: https://crystal.tax/strategicheskaya-sessiya.html | UA: https://crystal.tax/ua/stratehichna-sesiya.html
- [US trademark registration](https://crystal.tax/en/trademark-registration-in-the-eu-and-the-usa.html): Clearance search and USPTO filing through a US-licensed partner attorney, office action replies. RU: https://crystal.tax/registracziya-torgovoj-marki-v-es-i-ssha.html | UA: https://crystal.tax/ua/restraczya-torgovo-marki-v-s-ssha.html
- [Trademark registration in Canada](https://crystal.tax/en/trademark-registration-canada.html): Search, Nice classes, CIPO filing through a licensed trademark agent, examiner report replies. RU: https://crystal.tax/registraciya-torgovoj-marki-v-kanade.html | UA: https://crystal.tax/ua/reyestraciya-torgovoyi-marky-v-kanadi.html

## Money services business (MSB), Canada

- [FINTRAC MSB registration](https://crystal.tax/en/fintrac-msb-registration.html): Canadian corporation, FINTRAC application, AML compliance program and two-year renewal. RU: https://crystal.tax/registraciya-msb-v-kanade.html | UA: https://crystal.tax/ua/reyestraciya-msb-v-kanadi.html
- [Ready-made Canadian MSB company](https://crystal.tax/en/sale-of-a-licensed-msb-company-in-canada.html): Purchase of a company with an active FINTRAC registration: due diligence, the deal and notices. RU: https://crystal.tax/prodazha-liczenzirovannoj-msb-kompanii-v-kanade.html | UA: https://crystal.tax/ua/prodazh-lczenzovano-msb-kompan-v-kanad.html

## Defence suppliers: NSN, NCAGE, DUNS

- [NATO codification and NSN](https://crystal.tax/en/nato-codification-nsn.html): Getting a NATO Stock Number for a product: responsible codification bureau, technical data package, request; free check for an existing NSN. RU: https://crystal.tax/kodifikaciya-produkcii-nato-nsn.html | UA: https://crystal.tax/ua/kodifikaciya-produkcii-nato-nsn.html
- [NCAGE code](https://crystal.tax/en/get-ncage-code-why-do-i-need-it-and-how-to-get-it-with-our-help.html): Obtaining or updating an NCAGE code for NATO codification and defence procurement. RU: https://crystal.tax/poluchenie-koda-ncage-zachem-eto-nuzhno-i-kak-ego-poluchit-s-nashej-pomoshhyu.html | UA: https://crystal.tax/ua/otrimati-kod-ncage-navshho-vn-men-potrben-yak-jogo-otrimati-z-nashoyu-dopomogoyu.html
- [DUNS number](https://crystal.tax/en/get-duns-number-duns-number.html): D-U-N-S number application support for tenders, Apple, Google Play and foreign partners. RU: https://crystal.tax/poluchit-duns-nomer.html | UA: https://crystal.tax/ua/otrimati-duns-number-dans-nomer.html

## Partner program

- [Referral partner program](https://crystal.tax/en/referral-partner-program.html): Lawyers, accountants and consultants recommend Crystal Tax and earn 10-15% of client payments, under contract. RU: https://crystal.tax/partnerskaya-programma.html | UA: https://crystal.tax/ua/partnerska-programa.html

## Updated guides in Russian (September 2026)

Pages below were rewritten and fact-checked on 30.09.2026. Links go to the Russian pages; other language versions are linked from each page.

### Europe

- [Company registration in Europe (hub)](https://crystal.tax/registracija-kompanij-v-evrope/): Where to open a company in the EU by task: comparison table with links to country pages, general steps, legal support.
- [Company registration in the Netherlands](https://crystal.tax/registracija-kompanii-v-niderlandah.html): BV for non-residents: notary, KVK, UBO register; no minimum capital for a BV.
- [Netherlands holding BV and taxes](https://crystal.tax/niderlandy.html): Participation exemption, 19/25.8% corporate tax, conditional withholding tax.
- [Company registration in Ireland](https://crystal.tax/registracija-kompanii-v-irlandii.html): 12.5% trading rate, EEA director or bond requirement, CT1 return.
- [Company registration in Luxembourg](https://crystal.tax/registracija-kompanii-v-ljuksemburge.html): SARL, SARL-S and SOPARFI; corporate income tax with surcharges.
- [Company registration in Belgium](https://crystal.tax/registracija-kompanii-v-belgii.html): BV/SRL with a financial plan instead of minimum capital; filing accounts with the NBB.
- [Company registration in Denmark](https://crystal.tax/otkryt-kompaniyu-v-danii.html): ApS documents, steps, MitID, bank account and reporting.
- [Company registration in the Czech Republic](https://crystal.tax/registracziya-kompanii-v-chexii.html): s.r.o. or ready-made company, VAT registration thresholds, steps and documents.
- [Company registration in Greece](https://crystal.tax/registracija-kompanii-v-grecii.html): IKE and EPE forms, GEMI registration.
- [Company in Switzerland](https://crystal.tax/shvejcariya.html): GmbH vs AG, federal and cantonal tax, VAT, Handelsregister registration, holdings.
- [Company registration in Liechtenstein](https://crystal.tax/registracija-kompanii-v-lihtenshtejne.html): AG, Anstalt and foundation; 12.5% tax and minimum tax; reporting.
- [Estonia company taxes](https://crystal.tax/estoniya.html): Tax on distributed profit, VAT, CFC rules and place of management.

### Asia-Pacific and IT

- [Company registration in New Zealand](https://crystal.tax/sozdanie-kompanii-v-novoj-zelandii.html): Resident director requirement, IRD number and GST, 28% tax, annual return.
- [Company registration in Japan](https://crystal.tax/registracija-kompanii-v-japonii.html): KK vs GK, Business Manager visa criteria, registration steps.
- [Company registration in South Korea](https://crystal.tax/registracija-kompanii-v-koree.html): Foreign direct investment route, KOTRA notification, D-8 visa.
- [IT company registration abroad](https://crystal.tax/registracziya-it-kompanij.html): Choosing a jurisdiction by task, IP and contracts with developers.

### Accounting, reporting, VAT, CFC

- [Annual accounts in the UK](https://crystal.tax/finansovy-otchety-v-anglii.html): Filing with Companies House, audit thresholds, deadlines and penalties.
- [Accounting in Cyprus](https://crystal.tax/buxgalterskie-uslugi-na-kipre.html): Bookkeeping, audit, IR4 return and VAT for Cyprus companies.
- [VAT registration in Cyprus](https://crystal.tax/registratsiya-nds-kipr-vat-nomer.html): Registration threshold, rates and steps to get a VAT number.
- [Accounting in Singapore](https://crystal.tax/buxgalterskoe-soprovozhdenie-v-singapure.html): ACRA and IRAS calendar, ECI, Form C, XBRL, audit exemption.
- [Accounting in Hong Kong](https://crystal.tax/buxgalterskij-uchet-v-gonkonge.html): Mandatory audit, Profits Tax return, offshore claim and FSIE.
- [IFRS reporting conversion](https://crystal.tax/finansovaya-otchetnost-po-normam-msfo.html): Who needs IFRS statements (bank, investor, Ukrainian CFC) and how conversion works.
- [Ukrainian CFC reporting](https://crystal.tax/podgotovka-finansovoj-otchetnosti-kik.html): Deadlines, financial statements, exemption and penalties under the Tax Code of Ukraine art. 39-2.
- [Investment fund set-up abroad](https://crystal.tax/sozdanie-ofshornyx-investicionnyx-fondov.html): VCC, RAIF and Cayman structures, steps, fund vs holding.

### Island and offshore jurisdictions (EU list and CFC context)

- [Cayman Islands exempted company](https://crystal.tax/kajmanovy-ostrova.html): Economic substance, financial reporting, CIMA funds.
- [Seychelles IBC](https://crystal.tax/sejshely.html): Accounting records and annual summary requirements, beneficial ownership.
- [Gibraltar company](https://crystal.tax/gibraltar.html): 15% corporate tax, Gibraltar after Brexit, CT1 return.
- [Mauritius tax regime](https://crystal.tax/mavrikij.html): GBL and Authorised Company under the Financial Services Act.
- [Madeira IBC zone](https://crystal.tax/madejra.html): Reduced-rate regime conditions: jobs, investment, deadlines; reporting.
- [Isle of Man company](https://crystal.tax/ostrov-men.html): Companies Acts 1931 and 2006, tax rates, substance, beneficial ownership.
- [Guernsey company](https://crystal.tax/ostrov-gernsi.html): Forms, tax rates, substance, annual validation.
## UK VAT for a UK LTD with a non-resident director (October 2026)
- [VAT in the UK for a UK LTD: GBP 90,000 threshold, NETP, EU clients (RU)](https://crystal.tax/vat-velikobritaniya-porog-netp-ltd.html): The GBP 90,000 threshold applies only to UK-established companies; a UK LTD managed from abroad with only an agent's address may be a non-established taxable person (NETP) and must register from the first UK taxable supply. As a general rule, B2B services to EU clients are supplied where the client belongs (s.7A VATA 1994, reverse charge by the client), subject to the Schedule 4A exceptions (UK land, events in the UK). Voluntary registration under Sch 1 para 10 is open to a UK-incorporated company. Checked against VATA 1994 Sch 1 and 1A, VAT Notice 700/1 and HMRC manuals on 2 October 2026.
- [The same guide in Ukrainian](https://crystal.tax/ua/pdv-vat-velyka-brytaniya-porig-netp-ltd.html)

## Czech corporate tax and VAT for foreign owners (October 2026)
- [Czech corporate tax and VAT for foreign owners (EN)](https://crystal.tax/en/offshore-czech-republic.html): Czech s.r.o. tax in 2026: 21% corporate income tax; VAT 21% and 12%; since 2025 domestic VAT turnover is counted per calendar year (CZK 2,000,000 - payer from 1 January; CZK 2,536,500 - payer from the next day; application within 10 working days); no threshold for a company without a Czech seat; CIT return 3/4/6 months (Tax Code s.136); R&D deduction 150% up to CZK 50 million per group for periods from 1 January 2026 (Act 360/2025); 15% withholding tax on dividends, Czech-Ukraine treaty 5%/15%; place of management, CFC and substance. Checked against Czech law and Financni sprava / Ministry of Finance sources on 9 October 2026.
- [The same topic in Russian](https://crystal.tax/chexiya.html) | [in Ukrainian](https://crystal.tax/ua/chexiya.html)

## Taxes in Poland for a sp. z o.o. (October 2026)
- [Taxes in Poland for a sp. z o.o. (EN)](https://crystal.tax/en/taxes-in-poland.html): Polish company tax in 2026: CIT 19%, 9% for small taxpayers and first-year companies with revenue up to EUR 2 million (PLN 8,517,000 small-taxpayer limit, PLN 8,431,000 revenue limit for 2026); Estonian CIT 10%/20% on distribution with the art. 28j conditions (individual shareholders only, passive income under 50%, 3 employees with a start-up grace period); IP Box 5%; VAT 23%/8%/5%, exemption up to PLN 240,000 from 1 January 2026 (not for legal and advisory services); JPK_V7M by the 25th; KSeF mandatory from 1 February / 1 April 2026; withholding tax 19% on dividends and 20% on interest, royalties and listed services; Poland-Ukraine treaty: dividends 5% to a company holding 25%+, otherwise 15%, interest and royalties 10%; certificate of residence and pay-and-refund above PLN 2,000,000; company and individual tax residence, CFC rules for the owner. Checked against the CIT Act (Dz.U. 2026 poz. 554), VAT Act (Dz.U. 2026 poz. 1263), the 1993 treaty text and Ministry of Finance pages on 9 October 2026.
- [The same topic in Russian](https://crystal.tax/nalogi-v-polshe.html) | [in Ukrainian](https://crystal.tax/ua/podatky-v-polshchi.html)
- Related: [What Ukrainians need to know about company registration in Poland in 2026 (RU)](https://crystal.tax/chto-vazhno-znat-ukrainczam-o-proczedure-registraczii-kompanii-v-polshe.html): sp. z o.o. without status, JDG only with PESEL UKR / CUKR / permanent residence / EU long-term residence / Karta Polaka since 5 March 2026, EU temporary protection until 4 March 2028, CUKR applications via MOS until 4 March 2027.

## Spain company tax and SL formation (October 2026)
- [Spain company tax and SL formation (EN)](https://crystal.tax/en/company-registration-in-spain.html): Spanish corporate income tax 2026: 25% standard; 15% for new companies in the first two profitable periods; micro companies (prior turnover under EUR 1 million) 19% on the first EUR 50,000 and 21% above; small companies (turnover under EUR 10 million) 23% in 2026, 22% in 2027, 21% in 2028 (Law 7/2024, LIS art. 29 and transitional provision 44); entidad patrimonial excluded. VAT (IVA) 21%/10%/4%, no domestic registration threshold, quarterly returns, monthly above EUR 6,010,121.04; VeriFactu from 1 January 2027 (corporate taxpayers) and 1 July 2027 (others). Non-resident withholding 19% on dividends, interest and gains; EU parent exemption (5%, one year); Ukraine: 1985 Spain-USSR convention still applied (dividends max 18%, interest 0%, royalties max 5%), the 2020 Spain-Ukraine convention not published in the BOE as of 9 October 2026. Branch: corporate rates plus 19% branch remittance tax. Beckham regime (LIRPF art. 93): 24% up to EUR 600,000, 47% above, year of move plus five years, no Spanish residence in the previous five years. Patent box up to 60% reduction (LIS art. 23). Spanish CFC rule (LIS art. 100): 50% control and foreign tax below 75% of Spanish tax. SL capital from EUR 1 (20% reserve and members' liability up to EUR 3,000 while below EUR 3,000), SA EUR 60,000, D-1A filing within one month, annual accounts 3/6/1 months, audit thresholds EUR 2.85m assets / EUR 5.7m turnover / 50 staff. Company formation does not grant residence; golden visa abolished 3 April 2025. Checked against BOE consolidated texts on 9 October 2026.
- [The same topic in Russian](https://crystal.tax/registracziya-kompanii-v-ispanii.html) | [in Ukrainian](https://crystal.tax/ua/restraczya-kompan-v-span.html)
- Related: [Spain cut corporate tax for small companies: rates 2025-2028 (RU)](https://crystal.tax/vlasti-ispanii-planiruyut-snizit-korporativnye-nalogi.html)

## Portugal company tax, Madeira IBC and citizenship (October 2026)
- [Portugal corporate tax and company formation (EN)](https://crystal.tax/en/portugal.html): Portuguese corporate income tax (IRC) 2026: 19% standard for periods starting in 2026, 18% in 2027, 17% from 2028 (Law 64/2025); SMEs and Small Mid Caps 15% on the first EUR 50,000 (IRC Code art. 87(2)); state surcharge 3% / 5% / 9% on profit above EUR 1.5m / 7.5m / 35m (art. 87-A); municipal surcharge set by each municipality. VAT (IVA) 23% / 13% / 6% on the mainland, lower regional rates in Madeira and the Azores; article 53 small-business exemption (turnover up to EUR 15,000) only for businesses established in Portugal or the EU. Non-resident withholding 25% (35% for blacklisted jurisdictions); Portugal-Ukraine treaty (signed 9 February 2000): dividends 10% (company holding at least 25% for two years) or 15%, interest 10%, royalties 10%; parent exemption under IRC art. 14 (EU/EEA/treaty state, 10% for one year, tax at least 60% of the IRC rate). Company residence: seat or effective management in Portugal (art. 2); individual residence: more than 183 days in any 12-month period or a habitual home (IRS Code art. 16). NHR closed to new residents (Law 82/2023); IFICI (Tax Benefits Statute art. 58-A): 20% on qualifying category A/B income for 10 years, not for former NHR holders, registration by 15 January of the following year. Lda capital from EUR 1 per quota, SA EUR 50,000; Empresa na Hora state fee EUR 360; branch registration EUR 170 online / EUR 200 in person; RCBE within 30 days; certified accountant mandatory; Modelo 22 due by the last day of May. Company formation does not grant residence; ARI (golden visa) excludes real estate since Law 56/2023. Checked against Portal das Finanças consolidated codes and IRN on 9 October 2026.
- [The same topic in Russian](https://crystal.tax/portugaliya.html) | [in Ukrainian](https://crystal.tax/ua/portugalya.html)
- [Madeira company: IBC regime (EN)](https://crystal.tax/en/offshore-madeira.html): 5% corporate tax on qualifying international profit until 31 December 2033 for companies licensed by 31 December 2026 (EBF art. 36-A, per SDM); 1-5 jobs plus EUR 75,000 investment or 6+ jobs; profit ceilings; general Madeira rate 13.3% on Portuguese business; no Portuguese withholding on dividends to non-blacklisted non-resident shareholders (per SDM). [RU](https://crystal.tax/madejra.html) | [UA](https://crystal.tax/ua/madejra.html)
- [Portuguese citizenship in 2026 (EN)](https://crystal.tax/en/how-to-apply-for-citizenship-in-portugal.html): Organic Law 1/2026 in force from 19 May 2026: naturalisation after 10 years of legal residence (7 for EU and CPLP nationals), counted within a 12/9/6-year window, language, culture, history and symbols test; applications filed before 19 May 2026 follow the old law. Tax residence is separate from nationality. [RU](https://crystal.tax/kak-poluchit-grazhdanstvo-portugalii.html) | [UA](https://crystal.tax/ua/yak-otrimati-gromadyanstvo-u-portugal.html)

## Cyprus company tax, non-dom, residence and citizenship (October 2026)
- [Company registration in Cyprus and taxes (EN)](https://crystal.tax/en/company-registration-in-cyprus.html): Cyprus corporate income tax 15% from 1 January 2026 (12.5% until 2025; Income Tax Law 118(I)/2002 s.4(2)); losses carried forward 7 years; company resident if managed and controlled in Cyprus or incorporated in Cyprus. VAT 19% / 9% / 5% / 3%, registration above EUR 15,600 in 12 months, EU acquisitions above EUR 10,251.61 a year, payment by the 10th day of the second month after the period. Special defence contribution (SDC) on dividends: none for non-residents except low-tax (5%) and EU non-cooperative (17%) jurisdictions; 5% for domiciled residents on 2026+ profits, 17% on profits up to 2025 distributed within 6 years; deemed distribution only for 2024-2025 profits; stamp duty repealed from 1 January 2026. Registrar fees: name EUR 10, incorporation EUR 165 (EUR 235 without share capital), overseas company (branch) EUR 380 within 1 month; EUR 350 annual levy repealed from 2024 (Law 25(I)/2024). Lawyer's form HE1, Greek-language constitution, secretary mandatory, at least 1 director; TIN within 60 days; beneficial owners within 90 days. Audit for all companies, review allowed at turnover up to EUR 300,000 and assets up to EUR 500,000 for two years (Cap.113 s.152); tax return with audited accounts by 31 January of the second year after the tax year (ACTL s.5). Ukraine-Cyprus treaty with 2015 Protocol (in force 28.11.2019): dividends 5% (company, at least 20% and EUR 100,000) or 10%, interest 5%, royalties 5%/10%. Company formation gives no residence permit. Checked on 9 October 2026 against cylaw.org consolidated laws, the Registrar of Companies, Business in Cyprus and zakon.rada.gov.ua. [RU](https://crystal.tax/registracija-kompanii-na-kipre.html) | [UA](https://crystal.tax/ua/restraczya-kompan-na-kpr.html)
- [Cyprus non-dom and personal tax (EN)](https://crystal.tax/en/cyprus-non-dom/): tax residence above 183 days or under the 60-day rule; non-dom residents pay no SDC on dividends and interest; deemed domiciled after 17 of the last 20 years; 2026 bands 0% to EUR 22,000, then 20/25/30/35%; 50% exemption for employment income above EUR 55,000 for 17 years (ITL s.8(23A)). [RU](https://crystal.tax/kipr-non-dom-kompaniya/)
- [Is Cyprus an offshore jurisdiction in 2026 (RU)](https://crystal.tax/pochemu-rekomenduyut-otkryivat-offshor-v-kipre.html): EU member with 15% corporate tax, mandatory audit or review, beneficial owners register, AML Law 188(I)/2007 due diligence. [UA](https://crystal.tax/ua/chomu-rekomenduyut-vdkrivati-ofshor-u-kpr.html)
- [Residence permit in Cyprus and tax (EN)](https://crystal.tax/en/residence-permit-in-cyprus.html): digital nomad EUR 3,500 net a month (cap 500 permits); investor permanent residence Reg. 6(2) from EUR 300,000 plus EUR 50,000 annual income, no employment; companies of foreign interests from EUR 2,500 gross a month; Blue Card EUR 43,632 (ICT, pharma research, maritime); Startup Visa until December 2026; temporary protection for Ukrainians to 04.03.2027; Cyprus is outside Schengen. [RU](https://crystal.tax/vid-na-zhitelstvo-na-kipre.html)
- [Cypriot citizenship in 2026 (EN)](https://crystal.tax/en/obtaining-cypriot-citizenship.html): naturalisation after 7 years of lawful residence in 10 plus 12 continuous months, Greek B1 and a knowledge test; fast track 4 years (A2) or 3 years (B1) for strategy-company staff; temporary protection and student time do not count; citizenship by investment closed (applications until 30.10.2020). [RU](https://crystal.tax/poluchit-grazhdanstvo-kipra.html) | [UA](https://crystal.tax/ua/otrimati-gromadyanstvo-kpru.html)
- Also: [VAT registration in Cyprus](https://crystal.tax/en/vat-registration-cyprus.-vat-number.html), [Accounting services in Cyprus](https://crystal.tax/en/accounting-services-in-cyprus.html), [Auditing companies in Cyprus](https://crystal.tax/en/auditing-companies-in-cyprus.html), [Opening bank accounts in Cyprus](https://crystal.tax/en/opening-bank-accounts-in-cyprus.html).

## Germany company tax and VAT for foreign owners (October 2026)
- [German company taxes 2026 (EN)](https://crystal.tax/en/company-registration-in-germany.html): GmbH corporate tax 15% falling to 10% by 2032 (§23 KStG), 5.5% solidarity surcharge, trade tax 3.5% × Hebesatz (minimum 280% from 2027), dividend withholding 25% plus surcharge, Ukraine–Germany treaty rates 5%/10% (1995 treaty in force; 2026 treaty signed, not in force), company and founder tax residence, German CFC rules.
- [Налоги компании в Германии (RU)](https://crystal.tax/registracija-kompanii-v-germanii.html) and [Податки компанії в Німеччині (UA)](https://crystal.tax/ua/restraczya-kompan-u-nmechchin.html).
- [VAT registration in Germany (EN)](https://crystal.tax/en/vat-registration-in-germany.-vat-number.html): 19%/7%, no small-business threshold for foreign companies (§19 UStG), Finanzamt Magdeburg for Ukrainian companies, reverse charge §13b, filing deadlines, e-invoicing 2027–2028. RU: https://crystal.tax/registratsiya-nds-v-germanii-vat-nomer.html , UA: https://crystal.tax/ua/restraczya-pdv-u-nmechchin.-vat-nomer.html
- [German residence permits and taxes after the move (EN)](https://crystal.tax/en/residence-permit-in-germany.html): residence routes 2026 and when a move makes you German tax resident (§8, §9 AO). Immigration services: https://legal.ua/en/german-residence-permit-registration.html

## Updated pages (October 2026)

Pages below were updated on 21.10.2026: direct answer first, sources, FAQ and a visible update date.

- [Business relocation to Poland (RU)](https://crystal.tax/relokaciya-biznesa-v-polshu.html): For owners from Ukraine: sp. z o.o. or a branch (oddział), moving contracts and the team, residence permit through business, taxes and CFC. UA: https://crystal.tax/ua/relokaciya-biznesu-v-polshchu.html
- [Company registration in Malta (RU)](https://crystal.tax/registracija-kompanii-na-malte.html): Ltd, documents, filing with the Malta Business Registry, bank account and reporting.
- [Company in the Marshall Islands (UA)](https://crystal.tax/ua/ofshori-marshallov-ostrovi.html): Corporation or LLC for international business, registration through an agent, documents and renewal.
- [Company in Curacao: registration and ready-made companies (RU)](https://crystal.tax/kyurasao.html): N.V. or B.V., documents, Commercial Register, bank account and support.
- [Hong Kong company financial statements and audit (RU)](https://crystal.tax/organizaciya-proverok-v-gonkonge.html): Preparation, audit and filing together with the Profits Tax Return to the IRD.
- [Offshore company registration (RU)](https://crystal.tax/registraciya-ofshorov.html): Choosing a jurisdiction for the task and the bank, documents, registration, registered address and renewal; 50+ jurisdictions.
- [Company registration in Georgia (UA)](https://crystal.tax/ua/otkryt-kompaniyu-v-gruzii.html): LLC for a non-resident: documents, Public Service Hall, bank account and tax registration.
- [Company formation in Lithuania (FR)](https://crystal.tax/fr/entreprise-en-lituanie.html): UAB for non-residents: documents, Register of Legal Entities, bank account and follow-up.
- [Offshore company in Anguilla (RU)](https://crystal.tax/otkryt-ofshor-v-angile.html): Company under the Business Companies Act 2022, documents, new registration or a ready-made company, address and renewal.
- [Register a company in Seychelles: IBC and CSL](https://crystal.tax/en/specially-licensed-companies-in-the-seychelles.html): IBC or special licence company (CSL) for non-residents, documents, registered agent and renewal.
- [Certificate of Incumbency for a Delaware company](https://crystal.tax/en/certificate-of-incumbency-of-delaware-company.html): What it shows, who issues it, when banks ask for it, and how we get certified, apostilled copies.
- [Wyoming DAO LLC and MI DAO LLC (RU)](https://crystal.tax/upravlenie-v-deczentralizovannyix-sistemax-wyoming-dao-llc-i-mi-dao-llc.html): How to form a DAO LLC in Wyoming: the DAO law, DAO in the name, registered agent, operating agreement and smart contracts.
- [Liquidation of an offshore company (RU)](https://crystal.tax/likvidatsiya-zarubezhnyh-kompanij.html): Voluntary closure or strike-off, reporting, bank account and documents for the tax office.

## Optional

- [About Crystal Tax](https://crystal.tax/en/about-us.html): Team and history since 2012. RU: https://crystal.tax/o-nas.html | UA: https://crystal.tax/ua/pro-nas.html
- [Maksym Stepanenko, Managing Partner](https://crystal.tax/en/maksim-stepanenko.html): Background and areas of practice. RU: https://crystal.tax/maksim-stepanenko.html | UA: https://crystal.tax/ua/maksim-stepanenko.html
- [NCAGE KD8H7 in the NSPA CAGE tool](https://eportal.nspa.nato.int/Codification/CageTool/cage-view/kd8h7): Public record of the Crystal Tax NCAGE code.