Appropriate Tax Advice & Structuring = Legitimate Tax Minimisation & Asset Protection
Malta offers individuals attractive options for ensuring tax minimisation & asset protection – both at the income level and in asset protection - in return for choosing Malta as the place to conduct their affairs.
From wealth management to estate planning, from trusts to high earners to high net worth individuals, there are a number of fiscal benefits available to the individuals – whether or not you choose Malta as the place to reside; but why would you ever not?
An ex-British colony, now legitimate EU country with 100% EU & OECD compliance, Malta is the obvious choice to start or relocate your business, structure or hold assets, royalties, intellectual property.
Tax Advice & Structuring - Malta may be used in used alone or in combination with another jurisdiction, whether it be your home or a 0% tax jurisdiction.
- Full imputation system and a refundable tax credit system – effective corporate tax rate of 5%
- Shareholder dividend tax of 0%
- Extensive – currently over 60 – double taxation treaties in force
- 100% EC & OECD compliant and legitimate tax regime
- 0% tax exemptions for IP royalties – patents and artistic copyright
- No withholding taxes
- A participating holdings tax exemption
- Tax exemption from income derived by collective investment schemes
- Advance rulings possible by the Malta Commissioner of Inland Revenue on international transactions, guaranteeing the tax situation for a minimum of five years – renewable for a further five year period
- No transfer pricing regulations, or thin capitalisation rules
- No anti-controlled foreign corporation legislation
- Investment tax credits for investors and the film industry
- 4 types of relief : double taxation treaty relief, commonwealth relief, unilateral relief, flat rate foreign tax
If you would like to have more information about taxation, please contact us.