Austria & Malta Double Tax Treaty

The Double Tax Treaty Malta Austria was originally signed in Bonn on 29 May 1978 and is currently in force. The main features of the Double Tax Treaty Malta Austria are as follows:

Austria Withholding Taxes

Dividend Income

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.

Interest Income

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.

Royalty 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.

Other 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.

Please contact us should you require any more information on the Malta Austria Double Tax Treaty and the unique tax planning opportunities. You can email us enquiries@papilioservices.com or call us directly on +356 2258 2000.