Czech Republic & Malta Double Tax Treaty

The Double Tax Treaty Malta Czech Republic was signed on 21 June 1996 and is currently in force. The main features of the treaty are as follows:

Czech Republic Withholding Taxes

Dividend Income

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..

Interest Income

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.

Royalty 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.

Other 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.

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