Finland & Malta Double Tax Treaty

The Double Tax Treaty Malta Finland sets out a maximum Finnish withholding tax of 5% on dividends distributed by a Finnish resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the voting power of the Finnish resident company. In all other circumstances, the maximum Finnish withholding tax is 15%.

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

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

The Double Tax Treaty Malta Finland states that pensions and other similar remuneration paid to a Maltese resident individual in consideration of past employment shall be taxable only in Malta. However such a rule does not apply to similar payments advanced by a Finnish statutory body or local authority unless the Maltese resident individual is also a Maltese national.