Belgium & Malta Double Tax Treaty

The Double Tax Treaty Malta Belgium sets out a maximum Belgian withholding tax of 15% on dividends distributed by a Belgian resident company to a Maltese resident company.

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

The Double Tax Treaty Malta Belgium states that while certain royalty payments are not subject to any Belgian withholding tax the treaty sets out a maximum Belgian withholding tax of 10% on royalties paid by a Belgian resident to a Maltese resident beneficial owner of the royalty income.

The Malta Belgium Agreement is based on the OECD model and includes an independent personal services provision.