Reason 2: Tax and legal framework
Posted: Wed Feb 19, 2025 9:33 am
Malta was one of the few European countries to adopt a complete imputation system, which is one of the main advantages of Malta’s tax system, along with the fact that Malta has an extensive network of double taxation agreements and a refundable tax credit scheme. Malta does not withhold tax on dividends paid to shareholders.
A Company established in Malta would have to account for tax on worldwide income and is typically taxed at the standard corporate tax rate of 35%. However, upon distributing dividends to a non-Maltese resident shareholder, such a shareholder becomes eligible to a tax refund on the Malta tax paid at the company level. The final tax leakage, after the refund is between 5% and 10%.
In addition to the traditional Limited Liability Company, Malta can offer Partnerships kazakhstan mobile database – an alternative vehicle to set up a business.
Reason 3: Simple re-domiciliation of companies
A company formed and incorporated or registered under the laws of an approved foreign country, which is similar in nature to a company as recognised under the laws of Malta, may make a request to the Malta Business Registry of Companies to be registered as ‘continued’ in Malta, provided the laws of the foreign country allow this, and provided the company is authorised to do so by its constitutive documents.
The request to the Malta Business Registry of Companies must be accompanied by a specific pack of documents.
A Company established in Malta would have to account for tax on worldwide income and is typically taxed at the standard corporate tax rate of 35%. However, upon distributing dividends to a non-Maltese resident shareholder, such a shareholder becomes eligible to a tax refund on the Malta tax paid at the company level. The final tax leakage, after the refund is between 5% and 10%.
In addition to the traditional Limited Liability Company, Malta can offer Partnerships kazakhstan mobile database – an alternative vehicle to set up a business.
Reason 3: Simple re-domiciliation of companies
A company formed and incorporated or registered under the laws of an approved foreign country, which is similar in nature to a company as recognised under the laws of Malta, may make a request to the Malta Business Registry of Companies to be registered as ‘continued’ in Malta, provided the laws of the foreign country allow this, and provided the company is authorised to do so by its constitutive documents.
The request to the Malta Business Registry of Companies must be accompanied by a specific pack of documents.