Belgium & Malta Double Tax Treaty


The Double Tax Treaty Malta Belgium entered into force on 28 February 2012. The main features of the Malta Belgium Tax Treaty are as follows:

Belgium Withholding Taxes

Dividend Income

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.

Interest Income

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.

Royalty 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.

Other Income

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

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


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