Moldova & Malta Double Tax Treaty

The Double Taxation Relief Treaty between Malta and Moldova was signed in Valletta on 10 April 2014 and is currently in force since 17 June 2015.

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Moldovan Withholding Taxes

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

Dividend Income

The Double Tax Treaty Malta Moldova sets out a maximum Moldovan withholding tax of 5% on dividends distributed by a Moldovan resident company to a Maltese resident beneficial owner of the dividend income.

Interest Income

The Double Tax Treaty Malta Moldova sets out a maximum Moldovan withholding tax of 5% on interest paid by a Moldovan resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Moldova sets out a maximum Moldovan withholding tax of 5% on royalties paid by a Moldovan resident to a Maltese resident beneficial owner of the royalty income.

Other Income

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

However, this does not apply for pensions paid by the Moldovan state, which are taxable in Moldova only.

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

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