You pay 35% corporate tax in Malta
Maltese corporate tax is 35% which is higher than in mosts other European countries. A small finesse in Maltese taxlaw makes Malta an attractive jurisdiction for companies of all sizes. Tax-credit to all shareholders!
You get up to 30% back.
What makes the Maltese taxlaw unique is the shareholder’s right to apply for a tax-refund of up to 6/7 of the corporate tax suffered. Shareholders of companies paying 35% in corporate tax will receive a tax-credit of 30% of the paid amount. The net taxable effect suffered in Malta is only 5%.
Pay dividend tax-free
By the use of a Maltese holding company the EU Parent-Subsidiary Directive allowes for the tax-credit to be distributed tax-free as dividend to a foreign parent company.