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Why Malta: Jurisdiction Highlights

  • Malta has one of the most competitive fiscal regimes in the European Union (EU) and a strong regulatory track record
  • Malta has an extensive network of around 60 double taxation treaties, all of which are based on the OECD model.
  • Malta has a stable economy and political environment.
  • Malta is internationally recognised as a jurisdiction providing excellence in financial services.
  • Malta has a transparent tax regime with:
    • Low effective corporate tax rate of 0-5%
    • No withholding taxes on outbound transactions;
    • Remittance basis of taxation for foreign incorporated companies’ resident for tax purposes in Malta
    • No specific transfer pricing rules
    • Domiciliation procedure with no entry or exit taxes.
  • Malta has no thin-capitalisation rules and no controlled foreign company rules
  • Malta has no capital or wealth taxes and a fair market value step-up on shift of residence to Malta.
  • Malta’s official language for business is English.
  • Malta hosts a wide range of experienced support service providers and a high quality local work force.
  • Malta has competitive business costs and easy set up
  • Malta is excellent in terms of location with great flight connections to Europe, the Middle East and North Africa
  • Malta is positioned second in the worldwide ranking for Quality of Life and Safe Country Indexes