An ex-British colony and now a legitimate EU country with 100 per cent EU and OECD compliance, Malta is the obvious choice to start or relocate your business, structure or hold assets, royalties and intellectual property.
Tax advice and restructuring
Malta may be used in used alone or in combination with another jurisdiction, whether it be your home or a zero per cent tax jurisdiction.
- Full imputation system and a refundable tax credit system — effective corporate tax rate of five per cent
- Shareholder dividend tax of zero per cent
- Extensive – currently more than 60 – double taxation treaties in force
- 100 per cent EC- and OECD-compliant and legitimate tax regime
- Zero per cent tax exemptions for IP royalties, patents and artistic copyright
- No withholding taxes
- A participating holdings tax exemption
- Tax exemption from income derived by collective investment schemes
- Advance rulings possible by the Malta Commissioner of Inland Revenue on international transactions, guaranteeing the tax situation for a minimum of five years — renewable for a further five-year period
- No transfer pricing regulations or thin capitalisation rules
- No anti-controlled foreign corporation legislation
- Investment tax credits for investors and the film industry
- Four types of relief: double taxation treaty relief, commonwealth relief, unilateral relief and flat rate foreign tax
Double taxation agreements:
Malta is a signatory to more than 60 double taxation agreements (DTAs) and counting.
For more information on taxation click here.
Briefings from Acumum
It is expected that the new Russia-Malta Tax Treaty will be in force much quicker than its predecessor.
Aviation, highlighted by the Maltese Government as a growth industry is actively encouraged with the provision of very attractive fiscal benefits.