Rulings in Malta | NEWCO - Invest and Live in Portugal

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.

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 Accounts in Malta

According to Maltese tax legislation, a company registered in Malta must allocate its distributable profits to five (5) different tax accounts, depending on the source of the respective incomes. Learn more about the Tax Accounts in Malta.

Taxation in Malta

Social Security in Malta

Maltese workers’ Social Security contributions are paid by the employer and the employee, each paying 10% on the respective wages.

Taxation in Malta

Trusts tax regime

In principle, the settlor may be taxed even if he or she does not receive any amounts upon transferring his or her property to the trust. The placement of property in a trust shall not create a more heavily taxed regime than that which would be applicable to any other transfer.