Safety and certainty are essential aspects when structuring international investments. In order to meet investors’ needs, it is possible to ask the Maltese tax authorities to issue an advance tax ruling that is valid for 5 years and renewable for another 5 years.
If the legislation is amended during the term of an advance tax ruling, the ruling remains valid for 2 years, or up until the end of the term if less than 2 years are left.
Non-resident companies may benefit from tax exemptions or exemptions of other taxes on dividends, interest, royalties, capital gains, long term insurance policies and other investment income. Learn more about the Payments to Non-Residents.
Deducting expenses is particularly important in Malta, since the application of the tax refund to shareholders implies the distribution of company taxed profits.