A full European Union member since 2004, Malta’s advantageous tax regime, coupled with an extensive network of double tax treaties, has made it a jurisdiction of choice for international clients. With its unique tax system, Malta is considered as an attractive EU jurisdiction for tax planning purposes.
Key features of the Maltese tax legislation that should be taken into account when setting up a structure in Malta are:
- No withholding tax on interest dividends and liquidation proceeds paid to non-residents;
- No thin capitalization rules;
- No specific transfer pricing rules;
- No uncontrolled foreign company legislation;
- Possible exemptions from the requirement of preparing consolidated financial statements at the level of the Maltese parent company;
- No exit taxes.
Malta offers foreign investors the security and ease of operating within EU borders, within easy reach of the emerging markets of North Africa and the Middle East, supported by a top-class legislative framework, a stable political and economic environment, and a cost-effective, driven workforce.
Languages spoken: English, Maltese and Italian