Austria & Malta Double Tax Treaty

The Double Tax Treaty Malta-Austria sets out a maximum Austrian withholding tax of 15% on dividends distributed by an Austrian resident company to a Maltese resident company.

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

While certain royalty payments are not subject to any Austrian withholding tax the Double Tax Treaty Malta Austria sets out a maximum Austrian withholding tax of 10% on royalties paid by an Austrian resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta Austria outlines receipts of pensions and other remuneration from Austrian sources to a Maltese resident individual may only be taxed in Malta. However, such a rule may not apply when such pension or remuneration is paid by the Austrian state or a political subdivision or authority thereof.