Slovakia & Malta Double Tax Treaty


The Double Tax Treaty Malta Slovakia was signed on 7 Sept 1999 and is currently in force. The main features of the Malta Slovakia Tax Treaty are as follows.

Dividend Income

The Double Tax Treaty Malta Slovakia sets out a maximum Slovakian withholding tax of 5% on dividends distributed by a Slovakian resident company to a Maltese resident company.

Interest Income

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

Royalty Income

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

Other Income

The Double Tax Treaty Malta Slovakia outlines the definition of permanent establishment (PE) is based on the OECD model but includes the furnishing of services, including consultancy and managerial services, by an enterprise through employees or other personnel engaged by that enterprise.

Please contact us should you require any more information on the Malta Slovakia Double Tax Treaty and the unique tax planning opportunities. You can email us enquiries@papilioservices.com or call us directly on +356 2258 2000.


Contact Us