The tax liability of individuals depends on their residence, ordinary residence and domicile. The term ordinary residence is not defined in the Maltese tax law, however, one could say that there are three attributes to ordinary residence…
A Maltese company may be set up either as private or as a public company. The main difference is that in a private company there are restrictions on how and to whom shares can be transferred…
Malta offers attractive special residence schemes to individuals seeking to transfer their tax residence to a more attractive jurisdiction. Individuals looking for a warmer climate, a high standard of living, a safe environment for younger and older members of the family and a permanent residence that is selective, affordable and tax-friendly…
The Residence Program Rules grants a special tax status to EU/EEA/Swiss nationals upon satisfying certain conditions. A 15% tax is chargeable in respect of foreign income if received in Malta, with the possibility of claiming double tax relief.
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…
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…
Malta has created the right economic environment to meet the demands of the global market. It has strong and long-standing links with Europe, North Africa and beyond and has a liberal foreign investment policy…
The Global Residence Program grants a special tax status to Non-EU nationals in receipt of stable and regular resources. A 15% tax is chargeable in respect of foreign income if received in Malta, with the possibility of claiming double tax relief.
The Malta Retirement Programme confers a special tax status to EU/EEA/Swiss nationals in receipt of a pension, provided that the pension constitutes at least 75% of their chargeable income…
Life of a digital nomad is full of fun and adventure but they often forget about their taxes and that is a mistake they can avoid with tax optimization.