Malta Information: Business, Taxation and Offshore

Malta Tax-News.com Coverage

- 30/01/2012 Malta Signs TIEA With Gibraltar
- 27/01/2012 Guernsey Remains Leader In Non-UK Listings
- 27/01/2012 Danish Presidency's Fiscal Priorities Don't Include FTT
- 27/01/2012 Maltese Banking Sector Concerns IMF
- 24/01/2012 Malta Signs Tax Info Sharing Pact With The Bahamas

More Malta Tax News »

Malta Tax Treaty Updates from TreatyPro

Treaty Update: Malta - Saudi Arabia
2/2/2012
According to preliminary media reports, Malta and Saudi Arabia signed a DTA on January 2, 2012.

Treaty Update: Gibraltar - Malta
27/1/2012
According to the Malta High Commission in the United Kingdom, Malta and Gibraltar signed a TIEA on January 24, 2012.

Treaty Update: Malta - Bahamas
23/1/2012
The Maltese High Commission in the UK has announced that a TIEA between the Bahamas and Malta was signed on January 18, 2012.

More Malta Tax Treaty Updates from TreatyPro »

Malta Knowledge Base

Malta Executive Summary

- Malta Executive Summary

Malta Country and Foreign Investment

- Malta Geography
- Malta Population, Language and Culture
- Malta Government
- Malta Economy and Currency
- The Malta Stock Exchange
- Malta Entry and Residence
- Malta Business Environment
- Malta Marsaxlokk Bay Freeport
- Malta Investments by Foreigners

Malta Types of Company

- Malta Private Limited Company
- Malta International Trading Company
- Malta International Holding Company
- Malta General Partnership
- Malta Limited Partnership
- Malta Branch of Overseas Company
- Malta Trusts

Malta Offshore Business Sectors

- Malta Trade Marketing and Distribution
- Malta Licensing, Royalties and Franchising
- Malta Investment Fund Management
- Malta Banking
- Malta Ship Management and Maritime Operations
- Malta Financia Holding and Investment Activities

Malta E-Commerce

- Malta Introduction
- Malta Offshore Activities
- Malta Case Studies

Malta Law of Offshore

- Malta Table of Statutes
- Malta Trust Law
- Malta Shiping Law

Malta Offshore Legal and Tax Regimes

- Malta Forms of Offshore Operation
- Malta Tax Treatment of Offshore Operations
- Malta Taxation of Foreign Employees of Offshore Operations
- Malta Exchange Controls
- Malta Offshore Activities
- Malta Employment and Residence

Malta Domestic Corporate Taxes

- Malta Scope of Income Tax
- Malta Income Tax Rates
- Malta Branch or Subsidiary?
- Malta Calculation of Taxable Base
- Malta Filing Requirements and Payment of Tax
- Malta Withholding Tax
- Malta Business Promotion Tax

Malta Personal Taxes

- Malta Residence and Liability for Taxation
- Malta Income Tax
- Malta Social Security Tax
- Malta Stamp Duty
- Malta Value Added Tax
- Malta Property Tax

Malta Labour Regulation

- Malta Regulatory Environment
- Malta Work Permits

Malta Double Tax Treaties

- Malta Double Tax Treaties
- Malta Table of Treaty Rates
- Malta Other International Agreements

Malta International Law

- Malta International Law

Malta Services Directory

- Accounting/Auditing
- Asset Protection
- Aviation Services
- Banking Services
- Brokerage/Trading
- Captive Insurance
- Company Formation
- Corporate Services
- Expatriate Services
- Financial Planning
- Internet/E-Commerce
- Legal Services
- Marine Services
- Pensions/QROPS/QNUPS
- Tax Planning
- Trust Management
- Wealth Management

Related Information

- Map of Malta

Malta Contributed Articles

- Aircraft Registration in Malta and Related Fiscal Incentives, 3a Accountants.
- The New Tax Exemption on Royalty Income Derived from Patents, Contributed by EMD Advocates.
- Ship Registration in Malta, Contributed by EMD Advocates.
- The Future of Remote Gaming, Contributed by EMD Advocates.
- Malta Launches a High Net Worth Individuals Tax Schemer, Contributed by Malta Company Registration Services.
- AeroNautica – putting the Malta Aircraft Register on the map, Contributed by AeroNautica.
- The The Malta Gaming Jurisdiction - Quality Attracting Quantity, Contributed by Jonathan Dalli – Head of Marketing, e-Management.
- Tax Benefits in Malta, Contributed by by Verdun Group.
- Responsible Gaming - CSR in the e-Gaming Industry, Contributed by Jonathan Dalli -– Head of Marketing, e-Management.

Topic: Malta
International Taxation
I would like to know all the conventions to avoid double taxation entered in by Malta. Where can I find this information?
Read Replies | Reply | Start New Thread

Topic: Malta
Non-Resident Malta-ITC shareholders
Hello,I'm thinking of joining a maltese ITC as shareholder.I am an EU-national residing in Switzerland. Would I be deemed subject to tax in Switzerland? Cannot access the agreement on double taxation CH-Malta signed 25/02/2011....tmk
Read Replies | Reply | Start New Thread

Topic: Malta
Maltese Resident taxes.
What are the actual bands?
Read Replies | Reply | Start New Thread

Topic: Malta
Trust in Switzerland
Dear Sirs/Madams,

I intend to settle a trust based on a trust agreement with a Swiss trustee. In this regard, I would like to know certain features of taxation of trusts in Switzerland under the following assumptions:

- Neither me (the "settlor") nor my children (the "beneficiaries") are Swiss citizen;

- The settlor is not resident in Switzerland but the beneficiaries may be or may not be resident in Switzerland; and

- Trust assets will consist of shares in investments located outside of Switzerland, e.g. in EU countries or non-EU countries.

Questions:

- Are there any Swiss taxes on the settlor or beneficiaries at the time of formation of the trust? I understand that there are no Swiss taxes on the non-resident settlor but the beneficiaries may be subject to the Swiss wealth and/or gift tax depending on type of the trust. Is this applicable: (a) for the beneficiaries who are non-resident at time of formation and during the life of the trust or (b) for the beneficiaries who are non-resident at the time of formation but become resident after the formation?

- Are there any Swiss taxes on distributions by the trust to the beneficiaries? I understand that in general, except certain distributions relating to the trust capital and capital gains, all distributions by the trust to the resident and non-resident beneficiaries are subject to Swiss income tax. Is this applicable to non-resident beneficiaries receiving distributions from a trust with the all assets located outside of Switzerland?

- Is it possible to have a resident or non-resident legal person as beneficiary?

- What are the Swiss tax consequences if the trust assets consist of shares of a Swiss holding company with investments all outside of Switzerland and have no business activities in Switzerland.

Thank you in advance for your assistance in this respect.
Hugh Michael
Read Replies | Reply | Start New Thread

Topic: Malta
malta ltd
What would be reasonable price range to pay for agency of getting malta ltd up and running(including vat reg and address)
Read Replies | Reply | Start New Thread

Topic: Malta
Malta - question about EU national residing in Malta and dividends
Hello,

I would like information about the following situation. I am an EU national (Belgium). If I would startup a consultancy company in Malta that trades only internationally (Belgium, Germany, England, the Netherlands, ...) and if I would move to Malta under the permanent residency scheme for EU nationals, would I qualify for 6/7 tax refund via dividends? Would these dividends be taxed in Malta?

Thanks,

PeterPeter
Read Replies | Reply | Start New Thread

Topic: Malta
malta
If I am non domiciled but residing in Malta. How are pensions, transferred and taxed in country of origin,treated tax wise by malta?jbb
Read Replies | Reply | Start New Thread

Topic: Malta
Open a Business Office in Malta
Dear Sir/Madam

I am Kevin Nguyen, a Vietnamese Broker in Forex.
I would like to expand to Malta.
I would like to open a Business Office in Malta.
Please introduce to me the procedures to open it.
I need a Smart Office with an Address, a Telephone number (include a person who answered the phone), a Fax number and how about the minimum capital to receive the Licence in Business in Malta?

Thank you very much.Kevin Nguyen
Read Replies | Reply | Start New Thread

Topic: Malta
Swiss and the EU
Are Swiss considered to be EU residents? Any "special" proceedure for Swiss wishing to obtain a Maltise Permanent Residence Permit.Heidi
Read Replies | Reply | Start New Thread

Topic: Malta
corporate tax credits
can someone explain how the corporate tax credits works? I have red that you can lower the corporate profit tax till 5 %. So I would like to understand prior to choose between Malta an Cyprus where to setup and advisory company.
Read Replies | Reply | Start New Thread

Topic: Malta
Own a property in Malta but do not reside there.
I own a property in Malta purchased in the mid 1990's. I have never resided in Malta as an adult although I was born there. I hold a Maltese passport but emigrated to the UK before secondary school. My mother,father and grandparents are/were all Maltese.
My question is, should I decide to sell the said property would I be liable for any taxes and if so at what rate.
Thank you.Mark Anthony
Read Replies | Reply | Start New Thread