FastTrack

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.

Related
Taxation in Malta

Accounting practices and obligations in Malta

Companies with head offices in Malta must comply with the requirements of the Commercial Companies Code and of relevant tax Codes. In this section we highlight some of the most relevant accounting practices and obligations for companies with head-office in Malta.
Taxation in Malta

Income tax

Income Tax is governed by the Income Tax Act (ITA), the Income Tax Management Act and subsidiary legislation. This tax is levied on income and some specific kinds of capital gains for natural and legal persons.
Taxation in Malta

Participation Exemption - Malta

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).
Taxation in Malta

Tax refund system

Malta offers an extremely competitive tax regime, based on a full imputation system, in which tax on profits paid by the company distributing dividends is made available to the shareholder as a tax credit, to avoid double taxation on the same income.
Talk to us
Contact
by Email
Telephone Contact
Schedule a Meeting Online
Contact Madeira

Madeira

+351 291 210 200 Contact Lisboa

Lisboa

+351 213 430 500 Contact Malta

Malta

+356 21 223 120 Contact Madrid

Madrid

+34 917 942 690