Finland & Malta Double Tax Treaty
The Double Tax Treaty Malta Finland entered into force on 30 December 2001. The main features of the treaty are as follows:
Finland Withholding Taxes
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.
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