Guernsey & Malta Double Tax Treaty


The Double Tax Treaty Malta Guernsey entered into force on 10 March 2013. The main features of the treaty are as follows:

Guernsey Withholding Taxes

Dividend Income

The Double Tax Treaty Malta Guernsey states that there is no Guernsey withholding tax on dividends distributed by a Guernsey resident company to a Maltese resident company.

Interest Income

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

Royalty Income

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

Other Income

The Double Tax Treaty Malta Guernsey states that subject to the limits of the Maltese and Guernsey 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 Guernsey Double Tax Treaty and the unique tax planning opportunities. You can email us enquiries@papilioservices.com or call us directly on +356 2258 2000.


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