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CSB provides its clients with bespoke tax advice in connection with any international and local (direct and/or indirect) tax aspects relevant to a proposed transaction or set of transactions and with a view to achieving an optimal Malta tax exposure.
Malta – A Competitive Tax System
As a leading corporate services firm in Malta, CSB Group assists clients to benefit from Malta’s full imputation and refundable tax credit system and almost 70 double tax treaties.
Malta – A Financial Services Centre
Malta’s favourable and competitive tax system (comprising attractive features such as a full imputation system, refundable tax credit system and a large and expanding international tax treaty network) has been central to Malta’s success as a European financial services centre.
Persons carrying on trading or non-trading activities in or from Malta typically secure the lowest net effective tax rates available in the European Union.
In addition, Malta’s tax system was thoroughly scrutinised by the European Commission and the EU Code of Conduct Group upon Malta’s accession to the European Union and has since been certified as fully compliant with EU law.
Features of the Malta Tax System
- A full imputation system and a refundable tax credit system;
- Fiscal Unity or Tax Consolidation;
- Notional Interest Deduction Rules;
- Transposition of EU directives in relation to tax, including the Anti-Tax Avoidance Directive;
- A participation exemption regime and additional exemptions in respect of certain income – such as income from qualifying patents;
- An extensive and expanding double tax treaty network (currently comprising of almost 70 double tax treaties in force);
- No tax is generally levied on outbound payments of interest, royalties or dividends;
- No tax is generally levied on capital gains realised pursuant to a disposal of shares in a Malta company;
- Stamp duty exemption;
- Special Schemes in relation to employment;
- No wealth or capital taxes.