Estonia & Malta Double Tax Treaty

The Double Tax Treaty Malta Estonia entered into force on 12 June 2003. The main features of the treaty are as follows:

Dividend Income

The Double Tax Treaty Malta Estonia sets out a maximum Estonian withholding tax of 5% on dividends distributed by a Estonian resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Estonian resident company. In all other circumstances, the maximum Estonian withholding tax is 15%.

Interest Income

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

Royalty Income

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

Other Income

The Double Tax Treaty Malta Estonia states that subject to the limits of the Maltese and Estonian jurisdiction, income earned by a Maltese resident company from the operation of ships, aircraft or road vehicles in international traffic is only taxable in Malta.

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