Participating Holding
A shareholder of a Maltese company may claim a full refund of the tax paid on the dividends and capital gains received from a participating holding, if…
The Refund System
In its drive to eliminate economic double taxation, Malta has adopted a system of tax refunds to shareholders, upon a distribution of dividends by a company registered in Malta. Shareholders may claim the following tax refunds of the Malta tax charge of the distributing company…