China & Malta Double Tax Treaty

The Double Tax Treaty Malta China sets out a maximum Chinese withholding tax of 5% on dividends distributed by a Chinese resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Chinese resident company. In all other circumstances, the maximum Chinese withholding tax is 10%.

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

The Double Tax Treaty Malta China sets out a maximum Chinese withholding tax of 10% on royalties paid by a Chinese resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta China states certain pensions and other similar remuneration arising from Chinese sources and paid to a Maltese resident are taxable only in Malta. However such a rule does not apply to similar payments advanced by a Chinese statutory body or local authority or a political subdivision thereof for services rendered therein unless the Maltese resident individual is also a Maltese national.