Malta: Malta's Corporate Services
The tax paid by trading companies
registered in Malta is at the rate of 35%. However,
since Malta operates the full imputation system
of taxation, the tax paid by the Malta trading
company is allowed as a credit to the shareholders(non
resident in Malta Shareholders of the trading
company in Malta) when distributions are made
to them. Shareholding of the Malta trading company
may be held by individuals or through a Maltese
Company (holding company) that acts as a dividend
feeder company. On the distribution of a dividend
from the Maltese trading company, the shareholders
may claim a tax refund of six sevenths (6/7) of
the tax paid by the trading company.
The implication and effects on current business
in setting up a trading company are minimal. Effectively
the only amendments required are:
1. Change of Trading name (If a different company
name is chosen) to that of the Maltese Company.
2. Change of head office address to the Maltese
registered office on all Company correspondence.
3. Setting up of a Business bank account in Malta.
Contact us for more information as well as for
a quote. We will happily guide you through the
Malta company formation process and also advise
you on the solutions that would best suite your
Or +356 2010 3020
The content on this website is for information purposes only and should not be taken as tax, legal or any other professional advice.