Luxembourg & Malta Double Tax Treaty

The Double Tax Treaty Malta Luxembourg sets out a maximum Luxembourg withholding tax of 5% on dividends distributed by a Luxembourg resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Luxembourg resident company. In all other circumstances, the maximum Luxembourg withholding tax is 15%.

The Double Tax Treaty Malta Luxembourg states there is no withholding tax on interest paid by a Luxembourg resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Luxembourg sets out a maximum Luxembourg withholding tax of 10% on royalties paid by a Luxembourg resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta Luxembourg states that all profits from any international transport by a ship or aircraft operated by an enterprise in Malta, except when the ship or aircraft is operated solely between Luxembourg and a third state shall be taxable in Malta.