Maltese Companies


The Amendments Approved by the EU

Act II of 2007 has provided for a phasing out period until 31st December 2010 for the old ITC (International Trading Company) regime. The New regime maintains a low effective tax rate whilst removing the restrictions that the old ITC maintained. The new Malta Trading Companies (MTC) can now also trade in Malta, provided that such overall trade does not exceed 10% of the total turnover/income. Hence, 90% of the company’s total turnover/income must be emanate from foreign sources.

Tax Implications

The profits of a Maltese company are taxed at the statutory rate of 35%. However, the shareholder of the company might be able to claim income tax refunds of  of the Malta Tax Paid by the company after the dividend distribution. Kinldy contact us if you would like an in-depth study of your possible tax exposure in Malta.

No withholding tax is paid on any dividend distributions of the profits of a Maltese company

Dividend Feeder:- Combining the Maltese Holding Company with the Malta trading company

It often happens that the tax treatment of the tax refunds in the home jurisdiction of the non-resident shareholder of  a Maltese Company is rather unclear. In order to mitigate this problem, it is very common to interpose between the non-resident ultimate beneficial owner and the Maltese Trading company a Maltese Holding company. This latter company would have the sole use of receiving the dividend from the Maltese trading company, and claiming for the income tax refund on the dividends received. This company is typically referred to as the Dividend Feeder Company (DFC). By adding this additional company, the non-resident ultimate beneficial owner would be able to receive a final dividend that includes the taxed  profits of the Maltese trading company and the income tax refund.

 
Additional Advantages of a Maltese Company
 
The following are some of the benefits of having a Maltese company:
 
    1. Exemption from stamp duty on the transfer of securities held in the Maltese Company.
    2. Ability to claim the benefits of Malta’s extensive treaty network.
    3. No transfer pricing, CFC or thin capitalization rules exist under Maltese tax.

Practice Areas

Cefai & Associates Advocates & Tax Consultants
5/1, Merchant Street, Valletta, VLT10 - Malta

Phone: (+356) 21 222 097

Fax: (+356) 21 249 950
Skype: adrianocefai1980

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