Latvia & Malta Double Tax Treaty

The Double Taxation Relief Treaty between Malta and Latvia was signed in Riga on 22 May 2000 and is currently in force since 24 October 2000. The Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is also in force.

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Latvia malta double tax treaty

Latvian Withholding Taxes

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

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Dividend Income

The Double Tax Treaty Malta Latvia states that the maximum Latvian withholding tax on dividends distributed by a Latvian resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Latvian resident company is 5%.In all other cases, the maximum Latvian withholding tax is 10%.

Interest Income

The Double Tax Treaty Malta Latvia sets out a maximum Latvian withholding tax of 10% on interest paid by a Latvian resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Latvia sets out a maximum Latvian withholding tax of 10% on royalties paid by a Latvian resident to a Maltese resident beneficial owner of the royalty income.

Other Income

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

However, this does not apply to pensions paid under the social security legislation of the Latvian state, which are taxable in Latvia only.

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

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