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.

Related
Taxation in Malta

Income tax

Income Tax is governed by the Income Tax Act (ITA), the Income Tax Management Act and subsidiary legislation. This tax is levied on income and some specific kinds of capital gains for natural and legal persons.
Taxation in Malta

Creation of trusts

Whether for tax planning, succession planning, or other asset protection purposes, trusts are increasingly in demand in many respects.
Taxation in Malta

Participation Exemption - Malta

Malta has one of the EU’s most comprehensive participation exemption regimes (a term used to refer to exemption from tax on dividends received from a subsidiary and on any capital gains earned on the sale of shareholdings).
Taxation in Malta

Distribution of dividends in Malta

The dividends certificate does not have to be delivered at the time of payment of the dividends pertaining to profits generated during the accounting period in which the dividends are paid.
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