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Malta Double Taxation Agreements

Malta Double Taxation Agreements

Updated on Tuesday 19th April 2016

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All Maltese government have sought to provide a beneficial environment for foreign investors setting up companies in the country which is why they have concluded over 70 double taxation agreements with other countries. Until now Malta has enforced over 60 of its double taxation treaties, the rest of them pending ratification. Most of Malta double tax agreements have been concluded following the Organization for Economic Co-operation and Development model and also contain protocols for the exchange of tax information. Once concluded, a double tax treaty will override the imposition of a Maltese tax. For details about all the countries Malta has concluded double taxation agreements with you can ask our Maltese lawyers.

Tax rates under Maltese double taxation treaties

Most of Malta’s double taxation agreements employ similar tax rates and exemption. Also, all double taxation treaties cover the same taxes. Under Maltese double taxation treaties, foreign investors from countries that have concluded such agreements will benefit from:

  • -          reduced tax rates when repatriating profits,
  • -          tax exemptions on certain incomes when distributed by Maltese subsidiaries or branches.

Under most Maltese double taxation agreements the following reduced tax rates apply:

  • -          taxation of dividends ranges from 0% to 15%,
  • -          taxation of royalties ranges between 0% and 10%,
  • -          the taxation of interests ranges from 0% to 15%.

For information related to the country’s taxation system you can refer to our law firm in Malta.

Countries Malta has signed double tax treaties with

Among the countries Malta has signed double tax treaties with are:

  • -          in Europe: Austria, Belgium, Bulgaria, Croatia, Cyprus, Denmark, Finland, France, Germany, Greece, Italy, Latvia, Luxembourg, Netherlands, Switzerland;
  • -          in the Middle East: Bahrain, Hong Kong, Singapore, Qatar, Saudi Arabia, The United Arab Emirates.

Malta has also signed double taxation agreements with Russia, China, the United States of America, Canada, Australia and few African and South American countries. If you want to know if your country has a double taxation agreement with Malta and what its provisions are you can contact our lawyers. You can also request our Maltese lawyers’ services if you want set up a company in this country.

 

 

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