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Malta Double Taxation Agreements List

03/05/2012
Full list of official Maltese double tax treaties and taxation agreements signed by Malta.

Author: Dr Trudy Marie Attard
 

Malta enjoys a wide network of double taxation agreements successfully negotiated with the most important continents, facilitating cross-border business with appropriate reliefs from double taxation.  The updated list and full texts of over 60 official Malta double tax agreements are provided below. Please click on the country name in the list to open the latest text or log in to download the full text in PDF format.

 

Albania

Double Taxation Relief (Taxes on Income) (The Republic of Albania) - Signed on 2 May 2000

Australia

Double Taxation Relief (Taxes on Income) (Australia) - Signed on 9 May 1984

Austria

Double Taxation Relief (Taxes on Income) (Republic of Austria) Order 1981 - Signed on 29 May 1978 

Bahrain Double Taxation Relief (Taxes on Income) (The Kingdom of Bahrain) Order, 2012 - Signed on 12 April 2010

Barbados

Double Taxation Relief (Taxes on Income) (Barbados) Order, 2002 - Signed on 5 December 2001 

Belgium

Double Taxation Relief (Taxes on Income) (The Kingdom of Belgium) (Amendment) Order, 2002 - Signed on 28 June 1974 

Belgium

Double Taxation Relief (Taxes on Income) (The Kingdom of Belgium) (Amendment) Order, 2002 - Supplementary Agreement Signed on 23 June 1993 

Bulgaria

Double Taxation Relief (Taxes on Income) (People’s Republic of Bulgaria) Order, 1988 - Signed on 23 July 1986 

Canada 

Double Taxation Relief (Taxes on Income) (Canada) Order, 1988 - Signed on 25 July 1986 

China

Double Taxation Relief (Taxes on Income) (People’s Republic of China) Order, 1994 - Signed on 2 February 1993 

China

Double Taxation Relief (Taxes on Income) (People’s Republic of China) Order, 2011 - Signed on 23 October 2010

Croatia 

Double Taxation Relief (Taxes on Income) (Republic of Croatia) Order, 2000 - Signed on 21 October 1998 

Cyprus

Double Taxation Relief (Taxes on Income) (Republic of Cyprus) Order, 1994 - Signed on 22 October 1993 

Czech Republic

Double Taxation Relief (Taxes on Income) (Czech Republic) Order, 1997 - Signed on 21 June 1996 

Denmark

Double Taxation Relief (Taxes on Income) (The Kingdom of Denmark) Order, 1999 - Signed on 30 December 1998

Egypt

Double Taxation Relief (Taxes on Income) (The Arab Republic of Egypt) Order, 2001 - Signed on 20 February 1999

Estonia

Double Taxation Relief (Taxes on Income) (The Republic of Estonia) Order, 2003 - Signed on 3May 2001

Finland

Double Taxation Relief (Taxes on Income) (The Republic of Finland) Order, 2001 - Signed on 30 October 2000

France

Double Taxation Relief (Taxes on Income) (Republic of France) Order, 1983 - Signed on 5 July 1977

France

Double Taxation Relief (Taxes on Income) (The Republic of France) (Amendment) Order, 1998 - Protocol Signed on 8 July 1994 

France

Double Taxation Relief (Taxes on Income) (The Republic of France) (Amendment) Order, 2008 - Protocol Signed on 29th August 2008

Georgia

Double Taxation Relief (Taxes on Income) (Georgia) Order, 2010 - signed on 23 October 2009

Germany

Double Taxation Relief (Taxes on Income) (The Federal Republic of Germany) Order, 2002 - Signed on 8 March 2001

Germany

Double Taxation Relief (Taxes on Income) (The Federal Republic of Germany) (Amendment) Order, 2011 - Signed on 17 June 2010

Greece

Double Taxation Relief (Taxes on Income) (Hellenic Republic) Order, 2008 - Signed on 13 October 2006

Guernsey Double Taxation Relief (Taxes on Income) (The States of Guernsey) Order , 2013 - Signed on 12 March 2012
Hong Kong Double Taxation Relief (Taxes on Income) (The Hong Kong Special Administrative Region of the People's Republic of China) Order, 2012 - Signed on 8 May 2011

Hungary

Double Taxation Relief (Taxes on Income) (Republic of Hungary) Order, 1994 - Signed on 6 August 1991

Iceland

Double Taxation Relief (Taxes on Income) (Iceland) Order, 2006 - Signed on 23 September 2004

India

Double Taxation Relief (Taxes on Income) (Republic of India) Order, 1995 - Signed on 8 September 1994

Ireland

Double Taxation Relief (Taxes on Income) (The Republic of Ireland) Order, 2009  - Signed 14 November 2008

Isle of Man

Double Taxation Relief (Taxes on Income) (The Isle of Man) Order - Signed on 23 October 2009

Italy

Double Taxation Relief (Taxes on Income) (The Republic of Italy) Order, 1986 

Italy

Double Taxation Relief (Taxes on Income) (The Republic of Italy) (Amendment) Order, 2011 - Signed on 13 March 2011

Jersey

Double Taxation Relief (Taxes on Income) (Jersey) Order, 2010

Jordan

Double Taxation Relief (Taxes on Income) (The Hashemite Kingdom of Jordan) Order, 2010

Korea

Double Taxation Relief (Taxes on Income) (The Republic of Korea) Order, 1999 - Signed on 25 March 1997

Kuwait

Double Taxation Relief (Taxes on Income) (The State of Kuwait) Order, 2004 - Signed on 24 July 2002

Latvia

Double Taxation Relief (Taxes on Income) (The State of Latvia) Order, 2004 - Signed on 22 May 2000

Lebanon

Double Taxation Relief (Taxes on Income) (The Republic of Lebanon) Order, 2000 - Signed on 23 February 1999

Lebanon

Protocol amending the convention between Malta and the Republic of Lebanon with respect to taxes on income - Signed on 16 April 2010

Libya

Double Taxation Relief (Taxes on Income) (Libyan Arab Republic) Order, 1973 - Signed on 5 October 1972 - Shall cease to have effect with respect to income derived during the taxable years beginning on or after 1 January 2011

Libya

Double Taxation Relief (Taxes on Income) (Libyan Arab Republic) (Amendment) Order, 1996 - Protocol Signed on 28 April 1995

Libya

Double Taxation Relief (Taxes on Income) (The Great Socialist People’s Libyan Arab Jamahiriya) Order, 2010 - Signed on 28th December 2008 - Shall have effect with respect to income derived during the taxable years beginning on or after 1 January 2011

Lithuania

Double Taxation Relief (Taxes on Income) (The Republic of Lithuania) Order, 2004 - Signed on 17 May 2001

Luxembourg

Double Taxation Relief (Taxes on Income) (The Grand Duchy of Luxembourg) Order, 1996 - Signed on 29 April 1994

Malaysia

Double Taxation Relief (Taxes on Income) (Malaysia) Order, 1986 - Signed on 3 October 1995

Montenegro

Convention between Malta and Montenegro for the avoidance of Double Taxation with respect to taxes on income - Signed 4 November 2008

Morocco

Double Taxation Relief Taxes on Income with the Kingdom of Morocco Order, 2007 - Signed 26  October 2001

Netherlands

Double Taxation Relief (Taxes on Income) (Kingdom of the Netherlands) Order, 1980 - Signed on 18 May 1977

Netherlands

Double Taxation Relief (Taxes on Income) (The Kingdom of the Netherlands) (Amendment) Order, 1999 - Protocol Signed on 18 July 1995

Norway

Double Taxation Relief (Taxes on Income) (The Kingdom of Norway) Order, 1979 - Signed on 2 June 1975

Norway Double Taxation Relief (Taxes on Income) (The Kingdom of Norway) Order, 2013 - Signed on 30 March 2012

Pakistan

Double Taxation Relief (Taxes on Income) (Islamic Republic of Pakistan) Order, 1980 - Signed on 8 October 1975

Poland

Double Taxation Relief (Taxes on Income) (The Republic of Poland) Order, 1995 - Signed on 7 January 1994

Poland Double Taxation Relief (Taxes on Income) (The Republic of Poland) (Amendment) Order, 2012 - Signed on 6 April 2011

Portugal

Double Taxation Relief (Taxes on Income) (Portuguese Republic) Order, 2002 - Signed on 26 January 2001

Qatar

Double Taxation Relief (Taxes on Income) (The State of Qatar) Order, 2010 - Signed on 26 August 2010 

Romania

Double Taxation Relief (Taxes on Income) (Romania) Order, 1997 - Signed on 30 November 1995

San Marino

Double Taxation Relief (Taxes on Income) (The Republic of San Marino) Order, 2006 - Signed on 3 May 2005

San Marino

Protocol amending the convention between Malta and the Republic of San Marino with respect to taxes on income - Signed on 10 September 2009

Saudi Arabia Double Taxation Relief (Taxes oon Income) (The Kingdom of Saudi Arabia) Order, 2013 - Sgned on 4 January 2012

Serbia

Double Taxation Relief (Taxes on Income) (The Republic of Serbia)

Singapore

Double Taxation Relief (Taxes on Income) (The Republic of Singapore) Order, 2008 - Signed on 29 February 2008

Slovakia

Double Taxation Relief (Taxes on Income) (Slovak Republic) Order, 2001 - Signed on 7 September 1999

Slovenia

Double Taxation Relief (Taxes on Income) (The Republic of Slovenia) Order, 2003 - Signed on 8 October 2002

South Africa

Double Taxation Relief (Taxes on Income) (South Africa) Order, 1998 - Signed on 16 May 1997

Spain

Double Taxation Relief on Taxes on Income with the Kingdom of Spain Order, 2006 - Signed on 8 November 2005

Sweden

Double Taxation Relief (Taxes on Income) (The Kingdom of Sweden) Order, 1996 - Signed on 9 October 1995

Switzerland

Double Taxation Relief (Ships and Aircraft) (The Swiss Confederation) Order, 1988 - Signed on 30 March 1987

Switzerland Double Taxation Relief (Taxes on Income) (The Swiss Confederation) Order, 2012

Syria

Double Taxation Relief (Taxes on Income) (The Syrian Arab Republic) Order, 2001- Signed on 22 February 1999

Tunisia

Double Taxation Relief (Taxes on Income) (The Republic of Tunisia) Order, 2002 - Signed on 31 May 2000

United Arab Emirates

Double Taxation Relief (Taxes on Income) (The United Arab Emirates) Order, 2009 - Signed on 13 March 2006 

United Kingdom

Double Taxation Relief (Taxes on Income) (The United Kingdom of Great Britain and Northern Ireland) Order, 1995 - Signed on 12 May 1994

USA

Double Taxation Relief (Ships and Aircraft) (The United States of America) Order, 1997 - Signed on 11 March 1997 (Ships and Aircraft)

USA

 Double Taxation Relief (Taxes on Income) (The United States of America) Order, 2010 - Signed on 8 August 2008

Uruguay Double Taxation Relief (Taxes on Income) (Oriental Republic of Uruguay) Order, 2013 - Signed on 11 March 2011

 

Country Name

 Treaties signed but not in force 

Belgium

Protocol amending the agreement between Malta and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion, and the protocol signed on 28 June 1974, as amended by the supplementary agreement signed on 23 June 1993 - Signed on 19 January 2010

India 

Double Taxation Relief (Taxes on Income) (The Republic of India) - Signed on 8 April 2013

Israel

Double Taxation Relief (Taxes on Income) (The State of Israel) - Signed on 28 July 2011

Luxembourg

Protocol amending the convention between Malta and the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed on 29 April 1994 - Signed on 30 November 2011 

Mexico Double Taxation Relief (Taxes on Income) (The United Mexican States) - Signed on 17 December 2012
Russia Double Taxation Relief (Taxes on Income) (The Russia Federation) - Signed on 24 April 2013
Singapore Protocol amending the convention between Malta and the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed on 21 March 2006 - Signed on 20 November 2009
South Africa Protocol amending the convention between Malta and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed on 16 May 1997 - Signed on 24 August 2012

Turkey

Double Taxation Relief (Taxes on Income) (The Republic of Turkey) - Signed on 14 July 2011  

 

 

Country Name Tax Information Exchange Agreements in force
Bahamas  Exchange of Information (Tax Matters) (Commonwelth of the Bahamas) Order, 2013 - Signed on 18 January 2012 
Bermuda Exchange of Information (Tax Matters) (Bermuda) Order, 2013 - Signed on 24 November 2011
Gibraltar Exchange of Information (Tax Matters) (Gibraltar) Order, 2012 - Signed on 24 January 2012

The larger part of Malta’ double tax treaties are modelled on the OECD Model Tax Convention.

Further detailed information about the applicability and interpretation of the relevent Malta Double Tax Agreements, please contact out Tax Advisors at your convenience.


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