Rulings in Malta

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.

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

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

Relevant tax exemptions for companies in Malta

The ITA makes provision for a number of exemptions. These are the most Relevant tax exemptions for companies in Malta.

Taxation in Malta

Duty on Documents and Transfers in Malta

The legislation that applies to Stamp Duty (SD) in Malta is the Duty on Documents and Transfers Act” (DDTA). As you can see below, with the proper planning, this tax does not apply to many situations due to the various exemptions provided for by law.

Set up a company

Moving to Portugal

Working in Portugal

Resources

NEWCO

Creation of trusts

Income tax

Relevant tax exemptions for companies in Malta

Duty on Documents and Transfers in Malta