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Malta

EU resident company with tax benefits

All companies registered in Malta on or after 1st of January 2007 may carry out international activities whether “trading” or “holding” in nature. Any distinction that existed before between trading and holding companies were eliminated from 2007. The tax treatment applicable would depend on the allocation of income to the different taxed accounts depending on its nature and source.
ITCs and IHCs registered prior to the 1st of January 2007 also have the option to shift to the new tax refund regime. When an ITC has been successfully converted to the new regime, the shareholder/s of the company are entitled claim a 6/7ths refund of corporate tax. In general, an ITC may convert to the new regime by passing an extraordinary resolution and by informing the Commissioner of Inland Revenue that it has opted to cease to be an International Trading Company.

Obvious advantages of company in Malta:

  • Fast registration process

  • Can be registered for VAT

  • Can receive Tax Resident Certificate

  • Supports re-domiciliation: company from any approved jurisdiction that allows re-domiciliation can be re-domiciled to

  • Access to EU Conventions: Parent/Subsidiary Directive, EU Merger Directive, EU Interest and Royalties Directive

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