Greece & Malta Double Tax Treaty

The Double Tax Treaty Malta Greece entered into force on 30 August 2008.

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Greece-Malta Double Tax Treaty

Greece Withholding Taxes

The main features of the Malta-Greece tax treaty are as follows:

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Dividend Income

The Double Tax Treaty Malta Greece sets out a maximum Greek withholding tax of 5% on dividends distributed by a Greek resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Greek resident company. In all other circumstances, the maximum Greek withholding tax is 10%.

Interest Income

The Double Tax Treaty Malta Greece sets out a maximum Greek withholding tax of 8% on interest paid by a Greek resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Greece sets out a maximum Greek withholding tax of 8% on royalties paid by a Greek resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Greece states the definition of permanent establishment (PE) is based on the OECD model, but includes the possibility of a services PE.

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When navigating tax matters from Malta to Greece and from Greece to Malta, it’s essential to understand how the Double Tax Treaty between the two countries impacts taxation on income, capital gains, and other financial obligations. This treaty ensures that individuals and businesses benefit from reduced tax liabilities and avoid the risk of double taxation. By leveraging this agreement, both residents and companies can optimise their tax position when operating or investing across Malta to Greece or Greece to Malta. Please contact us should you require any more information on the Malta-Greece Double Tax Treaty and the unique tax planning opportunities.

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