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.

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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

Set up of foundations

As an alternative to Trusts, Malta offers the possibility of creating Foundations. Foundations have the advantage of having legal personality. Learn more here.
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.
Taxation in Malta

Double Taxation Treaties

Malta has a vast network of double taxation treaties which offer competitive conditions, and other treaties are currently being negotiated/signed/ratified.