Public Company Limited by Shares (PLC)
Δημόσια Εταιρεία Περιορισμένης Ευθύνης
Constitución de empresa en Cyprus
The PLC is best suited for: Companies planning a public listing on the Cyprus Stock Exchange, Large-scale investment vehicles requiring public fundraising, Regulated financial services entities, Joint ventures between multiple institutional partners. Public limited companies are subject to the same 12.5% corporate tax rate as private companies. All IP Box, NID, participation exemption, and withholding tax provisions apply equally. Listed companies may face additional regulatory requirements from CySEC but no additional tax burden. The same group relief and loss carry-forward provisions apply.
- Companies planning a public listing on the Cyprus Stock Exchange
- Large-scale investment vehicles requiring public fundraising
- Regulated financial services entities
- Joint ventures between multiple institutional partners
Datos clave
Proceso de constitución paso a paso
Approve the company name
Submit a name approval application to the DRCIP. Public companies must include "Public Company Limited" or the equivalent Greek designation in their name.
Draft the memorandum and articles of association
Prepare comprehensive constitutional documents including the objects clause, share capital structure (minimum €25,629 issued capital), and governance framework suitable for a public company.
File with the Registrar and obtain Certificate of Incorporation
Submit all incorporation documents, including a statutory declaration of compliance. The Registrar reviews and issues the Certificate of Incorporation and a Certificate to Commence Business.
Register for tax and regulatory compliance
Obtain a Tax Identification Code, register for VAT and employer obligations, and (if listing) engage with the Cyprus Securities and Exchange Commission (CySEC).
Documentos requeridos
- Memorandum and articles of association
- Statutory declaration of compliance
- Prospectus (if offering shares to the public)
- Details of all directors and secretary
- Proof of minimum issued share capital
- Registered office address in Cyprus
Resumen de costos
Tratamiento fiscal
Public limited companies are subject to the same 12.5% corporate tax rate as private companies. All IP Box, NID, participation exemption, and withholding tax provisions apply equally. Listed companies may face additional regulatory requirements from CySEC but no additional tax burden. The same group relief and loss carry-forward provisions apply.
Ventajas y desventajas
- Can offer shares to the public and list on the Cyprus Stock Exchange
- No upper limit on number of shareholders
- Same 12.5% corporate tax rate as private limited companies
- Credibility signal for large-scale operations and institutional partnerships
- Minimum seven shareholders required
- Higher formation and ongoing compliance costs
- Must file annual audited accounts and hold AGMs
- CySEC regulation applies if shares are offered publicly
- More complex governance structure than a private company
Otras estructuras en Cyprus
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ComenzarThis content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.