DTA with Malta and Switzerland in Force


The double taxation agreement (DTA) between The Republic of Malta and Switzerland entered into force.

The double taxation agreement contains provisions on the exchange of information in accordance with the international standard applicable at present. The agreement is expected to contribute to more, better and positive developments in terms of bilateral economic relations.

Tax exemption for dividend and interest payments

This is going to allow for an exchange of information. Apart from that, Switzerland and Malta have agreed withholding tax exemption for dividend and interest payments between related companies with a capital stake of at least 10% in the company making the payment. Royalties are also exempt from withholding tax.

The provisions of the agreement will apply from 1 January 2013.