International Correspondence Lawyers & Financial Experts

Maltese Companies

Authors: Cefai & Associates

Trading & Holding Companies in Malta

Recent amentments to the Income Tax Act - approved by EC Commission

Malte - an ideal base for carrying out Trading Operations

The recent changes to Maltese tax laws continue to place Malta as an ideal location for the purpose of carrying out international trading operations. Through the establishment of a company registered under Maltese law, international entrepreneurs are able reap the advantages of the imputation system of taxation when distributions are made to them as non resident shareholders.

The definition of a 'company registered in Malta' has been widened to include oversea branches set up in Malta, companies which although not resident in Malta carry out activities in Malta and also companies which are either incorporated nor resident in Malta provided that such companies are registered with the local tax authorities. The objects of the company must include operations of a trading nature.

The tax paid by companies registered in Malta is at the rate of 35%. However, since Malta operates the full imputation system of taxation, the tax paid by the company is ...

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