Jersey & Malta Double Tax Treaty

The Double Taxation Relief Treaty between Malta and Jersey was signed in London on 25 January 2010 and is currently in force since 19 July 2010.

Jersey-Malta Double Tax Treaty

Jersey Withholding Taxes

The main features of the Malta Jersey tax treaty are as follows.

Dividend Income

The Double Tax Treaty Malta Jersey states that there is no Jersey withholding tax on dividends distributed by a Jersey resident company to a Maltese resident beneficial owner of the dividend income.

Interest Income

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

Royalty Income

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

Other Income

The Double Tax Treaty Malta Jersey states that pensions and other similar remuneration from Jersey sources to a Maltese resident individual may only be taxed in Malta.

However, this does not apply for pensions paid under the social security legislation of Jersey, which are taxable in Jersey only.

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When navigating tax matters from Malta to Jersey and from Jersey 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 Jersey or Jersey to Malta. Please contact us should you require any more information on the Malta-Jersey Double Tax Treaty and the unique tax planning opportunities.

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