Tax Planning

Are you knowledgeable of the applicable tax regime? Should you set up a branch or a subsidiary? Should you set up a two tier structure? An apparent and basic corollary of the corporate strategy to be adopted is tax planning. Careful and effective tax planning provides you with a competitive edge. Timely, practical and constructive tax solutions are key elements to any business transactions, ensuring in the process cost effectiveness.

Our clear understanding of the tax environments in which you operate, enables us to provide you with comprehensive advice so that you may take advantage of the available opportunities. We assist you in setting up a tailored tax efficient corporate structure, knowledgeable of the professional management and compliance issues inherent to the identified structure, enabling you to take full advantage of the fiscal benefits Malta as well as other jurisdictions have to offer. The tax benefits the Maltese jurisdiction has to offer include the following:

  • Malta is an onshore and OECD compliant jurisdiction;
  • An attractive corporate tax regime, approved by the European Commission;
  • Flexibility and facilitation of investment and business opportunities through the numerous double taxation treaties Malta has entered into with various countries;
  • The shareholder’s entitlement to a tax refund depending on the nature and source of the profits of the Company that are taxed at 35%:
    • 100% refund, where the profits derive from a Participating Holding
    • 6/7ths refund – producing an effective tax liability of 5% [This is the typical refund due on trading profits];
    • 5/7ths refunds – producing an effective tax liability of 10% [this refund applies to income consisting of passive interest & royalties];
    • 2/3rds refund due where the corporate entity has claimed double taxation relief

Get in touch

Il Piazzetta A, Suite 21,
Tower Road, Sliema SLM 1607
Malta(356) 21331040