Slovenia & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Slovenia was signed in Valletta on 8 October 2002 and is currently in force since 12 June 2003. The Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is also in force. The main features of the Double Tax Treaty Malta Slovenia are as follows:

Slovenian Withholding Taxes

Dividend Income

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%.

Interest Income

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.

Royalty 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.

Other 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.

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


Contact Us

CLIENT PORTAL