Safety and certainty are essential aspects when structuring international investments. In order to meet investors’ needs, it is possible to ask the Maltese tax authorities to issue an advance tax ruling that is valid for 5 years and renewable for another 5 years.
If the legislation is amended during the term of an advance tax ruling, the ruling remains valid for 2 years, or up until the end of the term if less than 2 years are left.
Whether for tax planning, succession planning, or other asset protection purposes, trusts are increasingly in demand in many respects.
Malta has one of the EU’s most comprehensive participation exemption regimes (a term used to refer to exemption from tax on dividends received from a subsidiary and on any capital gains earned on the sale of shareholdings).