Sweden & Malta Double Tax Treaty

The Double Tax Treaty Malta Sweden was originally signed on 9 October 1995 and is currently in force. The main features of the treaty are as follows.

Sweden Withholding Taxes

Dividend Income

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%.

Interest Income

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.

Royalty 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.

Other 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.

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