Malta Taxation Lawyers

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MALTA TAXATION LAWYERS


Through its affiliate companies, IURIS offers tax planning advice to private and corporate clients to achieve significant fiscal efficiency.

We can assist in providing the appropriate planning and structuring designed to maximise the advantages of Malta’s tax system.

Some of the key features of Malta’s tax system are:

  • Malta operates a full imputation system – this relieves all economic double taxation, meaning that shareholders won’t have to pay additional tax when receiving a dividend
  • Malta offers a variety of juridical double taxation relief though its extensive and expanding double tax treaty network in addition to Unilateral Relief and Foreign Flat Rate Tax Credit (FRFTC) – this is unique to Malta and offers a notional tax credit on tax suffered on foreign income even when there was no actual tax suffered abroad
  • The Participation Exemption is another feature unique to Malta, whereby dividends received from a subsidiary anywhere in the world are exempt from further tax in Malta. In order for this to apply the subsidiary must satisfy the conditions of a qualifying ‘participating holding’
  • Access to the benefits of the EU Tax Directives pursuant to Malta’s accession to the European Union
  • No Withholding Tax on outbound payment of dividends, interest or royalties
  • Even though companies pay 35% corporate tax, the effective tax rate is typically substantially reduced by refunds which the shareholder can claim over the tax the company has paid upon receiving a dividend
  • Malta has no specific transfer pricing legislation

 


 

PETER FENECH

PETER FENECH

FOUNDING PARTNER

SARAH GALEA

SARAH GALEA

SENIOR PARTNER

LENA SAMMUT

LENA SAMMUT

JUNIOR PARTNER