Romania & Malta Double Tax Treaty

The Double Tax Treaty Malta Romania was originally signed in Bucharest on 30 November 1995 and is currently in force. 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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Romania Withholding Taxes

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

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Dividend Income

The Double Tax Treaty Malta Romania sets out a maximum Romanian withholding tax of 5% on dividends distributed by a Romanian resident company to a Maltese resident company or individual.

Interest Income

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

Royalty Income

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

Other Income

The Double Tax Treaty Malta Romania definition of a permanent establishment (PE) is based on the OECD Model, and includes the possibility of a services PE.

The Double Tax Treaty Malta Romania outlines receipts of pensions and other remuneration from Romanian sources to a Maltese resident individual may only be taxed in Malta. However, this does not apply for pensions paid by the Romanian state or a territorial-administrative unit thereof, which are taxable in Romania only.

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

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