Tax Exemption of Royalties from Malta Owned & Developed IP

Dr. Jean-Philippe Chetcuti | 01 Մրտ 2011

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Malta provides a favourable environment for Innovation, the establishment of Research & Development operations and software development, not least for the favourabe tax treatment of royalties and income from intellectual property.   It is quite common for royalty routing structures to be established in Malta to benefit from Malta favourable tax treaty network and resulting tax rates as low as 5 - 10%.  Not only, but income from intellectual property developed and owned via Malta qualifies for an outright exemption to tax under recent rules.  These are of interest to the pharma industry and Malta's thriving e-gaming, software development and e-commerce sectors.


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Key Contacts

Dr Jean-Philippe Chetcuti

Senior Partner, Tax & Immigration

+356 22056111
jpc@ccmalta.com

Dr Priscilla Mifsud Parker

Senior Partner, Corporate, Tax & Immigration

+356 22056122
pmp@ccmalta.com

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