Serbia & Malta Double Tax Treaty

The Double Tax Treaty Malta Serbia states that the maximum Serbian withholding tax on dividends distributed by a Serbian resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Serbian resident company is 5%. In all other cases, the maximum Serbian withholding tax is 10%.

The Double Tax Treaty Malta Serbia states that no Serbian withholding tax is charged on interest paid by a Serbian resident to a Maltese resident owner of the interest income.

The Double Tax Treaty Malta Serbia sets out a maximum Serbian withholding tax of: – 5% on royalties paid for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films or films or tapes used for radio or television broadcasting). – 10% on royalties paid for the use of, or the right to use, any patent, trademark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience by a Serbian resident to a Maltese resident beneficial owner of the royalty income.

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

However, this does not apply for pensions paid by the Serbian state or a political subdivision or a local authority thereof, which are taxable in Serbia only.