United Kingdom & Malta Double Tax Treaty

The Double Tax Treaty Malta UK states that there is no British withholding tax on dividends distributed by a British resident company to a Maltese resident company.

The Double Tax Treaty Malta UK sets out a maximum British withholding tax of 10% on interest paid by a British resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta UK sets out a maximum British withholding tax of 10% on royalties paid by a British resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta UK states that certain pensions and other similar remuneration arising from British 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 British statutory body or local authority or a political subdivision thereof for services rendered therein unless the Maltese resident individual is also a Maltese national.