Norway & Malta Double Tax Treaty

The Double Tax Treaty Malta Norway, as amended, entered into force on 14 February 2013. The main features of the treaty are as follows.

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Norwegian Withholding Taxes

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

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Dividend Income

The Double Tax Treaty Malta Norway states that there is no Norwegian withholding tax on dividends distributed by a Norwegian resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Norwegian resident company. In all other circumstances, the maximum Norwegian withholding tax is 15%.

Interest Income

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

Royalty Income

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

Other Income

The Double Tax Treaty Malta Norway states that there is a maximum 15% Norwegian withholding tax on pensions, including payments under a social security system, and annuities arising in Norway and paid to a Maltese resident.

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

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