Czech Republic & Malta Double Tax Treaty

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

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

The Double Tax Treaty Malta Czech Republic sets out a maximum Czech withholding tax of 5% on royalties paid by a Czech resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta Czech Republic outlines the definition of permanent establishment (PE) is based on the OECD model but includes the furnishing of services, including consultancy and managerial services, by an enterprise through employees or other personnel engaged by that enterprise.