Sweden & Malta Double Tax Treaty

The Double Tax Treaty Malta Sweden states that there is no Swedish withholding tax on dividends distributed by a Swedish resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the voting power in the Swedish resident company. In all other circumstances, the maximum Swedish withholding tax is 15%.

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

The Double Tax Treaty Malta Sweden states that there is no Swedish withholding tax on royalties paid by a Swedish resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta Sweden states that certain pensions and other similar remuneration arising from Swedish sources and paid to a Maltese resident are taxable only in Malta. However such a rule does not apply to similar payments advanced by a Swedish statutory body or local authority or a political subdivision thereof for services rendered therein unless the Maltese resident individual is also a Maltese national.