AIFs Benefits

Flexibility: Any asset can be included in the investment strategy of the AIF (under certain conditions)

Transparency: Annual audited and half yearly reports to be sent to the CySEC and the investors (contain financial statements, information on borrowing, portfolio information, NAV)

Tax Incentives: Cyprus AIF benefit from significant tax incentives (see Appendix I Tax considerations

Regulation: EU directives / business friendly jurisdiction (no onerous reporting requirements)

Low set-up and operational costs: Easy and cost efficient to set up and maintain Cyprus funds