Using Malta Companies in International Tax Planning (abridged)

Dr. Jean-Philippe Chetcuti | Published on 02 Jun 2011 | Updated on 11 Oct 2018

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A presentation outlining how Malta features as a jurisdiction for managing wealth and a platform for international business and business support operations and an overview of the salient points of Malta's tax system relevant to its use in tax planning:

  • Residence & Domicile
  • Corporate Tax & Effective Tax
  • Participation Exemption Regime
  • Limited Capital Gains Taxation
  • Non-Taxes
  • Summary of Income Flows.

The overview goes on to provide tax planning ideas and typical structures using Malta Companies in tax planning:

  • Flow-through structures using Malta's Participation Exemption,
  • Malta Holding Company Structures,
  • Capital Gains Structures,
  • Trading Company Structures,
  • 2-tier Structures,
  • Malta Branch Structures,
  • Continuation of Companies in Malta,
  • Non-Domiciled Companies managed, controlled (resident) in Malta
  • IP and Royalty Structures.

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