02/09/2010
A Malta holding company can provide a holding company providing asset protection for business assets of any form (real estate anywhere, fixed assets, investments, securities, bank accounts, intellectual property, etc ) but also personal assets including any luxury items, depending on the shareholders involved.
Author: Dr Jean-Philippe Chetcuti
A Malta holding company can provide a holding company providing asset protection for business assets of any form (real estate anywhere, fixed assets, investments, securities, bank accounts, intellectual property, etc ) but also personal assets including any luxury items, depending on the shareholders involved.
Maltese holding companies enjoy low effective tax rates on world-wide profits as follows:
■ 0% on dividends received from a participating holding, that is:
(i) where it holds at least 10% of the equity in a subsidiary; or
(ii) where it holds an investment in a subsidiary of at least € 1.5 million and holds that investment for more than 183 days)
■ 0% on capital gains on the disposal of a participating holding
■ 5% on dividends from non-participating holdings
■ 10% on passive income (interest, royalties etc)