Armenia & Malta Double Tax Treaty

The Double Tax Treaty Malta Armenia states that the maximum Armenian withholding tax on dividends distributed by an Armenian resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Armenian resident company and has invested at least €1.5m in the share capital of the Armenian company, is 5%.

In all other cases, the maximum Armenian withholding tax is 10%.

The Double Tax Treaty Malta Armenia sets out a maximum Armenian withholding tax of 5% on interest paid by an Armenian resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Armenia sets out a maximum Armenian withholding tax of 5% on royalties paid by an Armenian resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta Armenia states that pensions and other similar remuneration from Armenian sources to a Maltese resident individual may only be taxed in Malta.