Lithuania & Malta Double Tax Treaty

The Double Taxation Relief Treaty between Malta and Lithuania was signed in Vilnius on 17 May 2001 and is currently in force since 2 February 2004. 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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Lithuania-Malta Double Tax Treaty

Lithuanian Withholding Taxes

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

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Dividend Income

The Double Tax Treaty Malta Lithuania states that the maximum Lithuanian withholding tax on dividends distributed by a Lithuanian resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Lithuanian resident company is 5%. In all other cases, the maximum Lithuanian withholding tax is 15%.

Interest Income

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

Royalty Income

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

Other Income

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

However, this does not apply for pensions paid by the Lithuanian state or a a local authority thereof, which are taxable in Lithuania only.

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

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