Romania & Malta Double Tax Treaty

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.

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.

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.

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.