Ликвидация кипрской компании
Исключение из реестра или ликвидация? Требования каждой процедуры и ключевые различия.
Статья доступна на английском языке.
There are two ways to terminate the operations of a Cyprus company:
- Strike off
- Liquidation
Strike off
Strike off is a simple procedure that requires:
- preparation and submission of the audited financial statements up to the year preceding the strike off;
- preparation and submission of all the company’s tax returns;
- preparation and submission of all the company’s annual returns;
- settlement of all obligations to the VAT, Tax and Registrar of Companies authorities.
Once these are satisfied, a letter is submitted to the Registrar of Companies. The decision is published in the Official Gazette of the Republic and the company is removed from the register within 3 months.
Liquidation
A company can be liquidated voluntarily or involuntarily by the court.
Voluntary liquidation applies where the members have decided to terminate the company’s operations, either because it is no longer needed or it has served its purpose. To proceed, the company must be solvent (able to settle its obligations and/or have no liabilities).
The liquidation procedure requires:
- a shareholders’ resolution to liquidate the company;
- preparation and submission of the audited financial statements (net asset position);
- a sworn declaration of solvency by the directors;
- a tax clearance certificate issued by the Cyprus Tax Department.
Once these are satisfied, one month’s notice of the final meeting is published in the Official Gazette. The final minutes and the liquidator’s statement of account are filed with the Registrar of Companies, and the company is deemed liquidated three months later.
Strike off vs liquidation
- After a strike off, a company may resume operations (following a court order); after liquidation, the company is dissolved and cannot operate again.
- In liquidation the final order is issued by the court; no court is involved in a strike off.
- Strike off is cheaper and simpler, especially for small entities that never had issues with third parties (including creditors, VAT and Tax authorities).
How we can help
At ACLA Auditors, we can help you terminate the operations of your company using either of these methods.
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