Croatia & Malta Double Tax Treaty

The Double Tax Treaty Malta Croatia was signed on 21 October 1998 and is currently in force. The main features of the treaty are as follows:

Croatia Withholding Taxes

Dividend Income

The Double Tax Treaty Malta Croatia sets out a maximum Croatian withholding tax of 5% on dividends distributed by a Croatian resident company to a Maltese resident company..

Interest Income

The Double Tax Treaty Malta Croatia states there is no Croatian withholding tax on interest paid by a Croatian resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Croatia states there is no Croatian withholding tax on royalties paid by a Croatian resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Croatia states the definition of permanent establishment (PE) is based on the OECD model, but includes the possibility of a services PE.

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