Malta: Company Profile
Malta has a rich history and cultural heritage rooted in its key strategic location in the centre of the Mediterranean.
Despite being the EU’s smallest Member State, Malta has been one of the most exciting countries to watch and invest in during recent years. Over the years, the island’s leaders have been on a mission to make Malta a magnet for financial services. It was their vision to turn the island into a platform for International business and to develop a model economy, which has regularly been among the best in the EU.
Why should you choose to invest in Malta?
Malta is the only EU Member State that offers a full imputation system under which dividends paid by a company resident in Malta carry a tax credit equal to the tax paid by the company on the profits out of which the dividends are paid
Malta does not impose any withholding taxes on dividend, interest and royalties
Malta does not have any Transfer Pricing and CFC legislation
Malta offers a very advantageous participation exemption regime
Malta has over 60 double tax treaties
Malta offers the possibility of the lowest effective tax rate in Europe, at 5%