Slovenia & Malta Double Tax Treaty

The Double Tax Treaty Malta Slovenia states that the maximum Slovenian withholding tax on dividends distributed by a Slovenian resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Slovenian resident company is 5%. In all other cases, the maximum Slovenian withholding tax is 15%.

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

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

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

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