France - Malta Double Taxation Agreement

Dr. Trudy Marie Attard | 29 Nov 2011

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A Double Taxation Agreement between France and Malta has been in force since 1983, with amendments coming into force in 1994 and 2008 respectively. The revisions are intended to generate more economic activity, encourage trade and investment and thus strengthen the already good relationship between the two states. The bilateral relationship is further underlined by EU membership which, in this context, implies the application of the Parent-Subsidiary Directive and the Interest-Royalty Directive to cross-border holdings between the two.
 
Malta is well integrated within the structures of the EU and fully committed to the success of the Euro-Mediterranean Partnership, a process in which France has involved itself considerably to promote "peace, stability and prosperity" throughout the region. Further, the Maltese Government has also made a conscious effort to increase Malta’s visibility as an investment opportunity in France, particularly due to both states’ adoption of the Euro.
 
Malta conducts most of its trade with the European Union with France being one of Malta’s top three trading partners. Only a few years back, France was the country to which Malta exported most as well as the second highest country Malta imported goods from. Trade between the two remains healthy with statistics showing imports from France amount to over €134 million and exports of over €120 million. The new amendments will improve trade, strengthen communication and encourage investment.
 
Malta has gained a good reputation as a jurisdiction which is conducive to business. It has the necessary infrastructure, legislation, resources and economic climate to foster new business activity with France. Commendable work in this area has already been undertaken by Malta Enterprise together with other commendable initiatives by the Malta Federation of Industry and Maltese-French Chamber of Commerce. The two states have also signed an agreement on crude oil, petroleum products stock maintenance.

[Full List of Malta Double Taxation Agreements]

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