The Double Tax Treaty Malta USA came into force on 23 November 2010. The main features of the Malta USA tax treaty are as follows: Dividend Income The Double Tax Treaty Malta USA sets out a maximum American withholding tax of 5% on dividends distributed by an American resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the voting shares in the American resident company. In all other circumstances, the maximum American withholding tax is 15%.

The Double Tax Treaty Malta Russia sets out a maximum Russian withholding tax of 5% on dividends paid by a company resident in Russia to a company (other than a partnership) resident in Malta which holds directly at least 25% of the capital of the company paying the dividend, and this holding amounts to at least €100k. In all other cases, the maximum Russian withholding tax is 10%.

Double Tax Treaty Malta Azerbaijan The Government of Malta has just published the text of the new Double Taxation Treaty between Malta and Azerbaijan. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta […]

Double Tax Treaty Malta Curacao The Government of Malta has published the text of the new Double Taxation Treaty between Malta and the Kingdom of the Netherlands in respect of Curacao. The main features of the treaty are as follows: […]

The Double Tax Treaty Malta Greece entered into force on 30 August 2008. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Greece sets out a maximum Greek withholding tax of 5% on dividends distributed by a Greek resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Greek resident company. In all other circumstances, the maximum Greek withholding tax is 10%.

The Double Tax Treaty Malta Guernsey entered into force on 10 March 2013. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Guernsey states that there is no Guernsey withholding tax on dividends distributed by a Guernsey resident company to a Maltese resident company.

The Double Tax Treaty Malta Hungary was signed on 6 August 1991 and is currently in force. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Hungary sets out a maximum Hungarian withholding tax of 5% on dividends distributed by a Hungarian resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Hungarian resident company. In all other circumstances, the maximum Hungarian withholding tax is 15%.

The Double Tax Treaty Malta Iceland entered into force on 19 April 2006. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Iceland sets out a maximum Icelandic withholding tax of 5% on dividends distributed by a Icelandic resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Icelandic resident company. In all other circumstances, the maximum Icelandic withholding tax is 15%.

The Double Tax Treaty Malta India has come into force with effect from 7 February 2014. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta India sets out a maximum Indian withholding tax of 10% on dividends paid by a company resident in India to a beneficial owner resident in Malta.

The Double Tax Treaty Malta Libya between Malta and Libya, as amended, entered into force on the 20th of May 2010. The main features of the treaty are as follows: Libyan Withholding Taxes Dividend Income The Double Tax Treaty Malta Libya sets out a maximum Libyan withholding tax of 5% on dividends distributed by a Libyan resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Libyan resident company. In all other circumstances, the maximum Libyan withholding tax is 15%.

The Double Tax Treaty Malta Luxembourg, as amended, was originally signed on 29 April 1994. The Double Tax Treaty Malta Luxembourg sets out a maximum Luxembourg withholding tax of 5% on dividends distributed by a Luxembourg resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Luxembourg resident company. In all other circumstances, the maximum Luxembourg withholding tax is 15%.

The Double Tax Treaty Malta Liechtenstein was signed in September 2013 . The Double Tax Treaty Malta Liechtenstein provides that dividends are only taxed in the state of residence of the beneficial owner of the dividend, and consequently the Liechtensteiner with holding tax on dividends is nil.

The Double Tax Treaty Malta Albania came into force on the 23 November 2000. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Albania sets out a maximum Albanian withholding tax of 5% on dividends distributed by an Albanian resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the voting power in the Albanian resident company. In all other circumstances, the maximum Albanian withholding tax is 15%.

The Double Tax Treaty Malta Australia, as amended, was signed on 9 May 1984 and is currently in force. The main features of the Double Tax Treaty Malta Australia are as follows. Australian Withholding Taxes Dividends The Double Tax Treaty Malta Australia sets out a maximum Australian withholding tax of 15% on dividends distributed by an Australian resident company to a Maltese resident company.

The Double Tax Treaty Malta Austria was originally signed in Bonn on 29 May 1978 and is currently in force. The main features of the Double Tax Treaty Malta Austria are as follows: Dividends The Double Tax Treaty Malta Austria sets out a maximum Austrian withholding tax of 15% on dividends distributed by an Austrian resident company to a Maltese resident company.

The Double Tax Treaty Malta Bahrain entered into force on 28 February 2012. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Bahrain states outlines that there is no Bahraini withholding tax on dividends distributed by a Bahraini resident company to a Maltese resident company.

The Double Tax Treaty Malta Sweden was originally signed on 9 October 1995 and is currently in force. 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 Belgium entered into force on 28 February 2012. The main features of the Malta Belgium Tax Treaty are as follows: Dividend Income The Double Tax Treaty Malta Belgium sets out a maximum Belgian withholding tax of 15% on dividends distributed by a Belgian resident company to a Maltese resident company.

The Double Tax Treaty Malta Bulgaria was signed on 23 July 1986. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Bulgaria states there is no Bulgarian withholding tax on dividends distributed by a Bulgarian resident company to a Maltese resident company.

The Double Tax Treaty Malta Canada, was originally signed on 25 July 1986 and is currently in force. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Canada sets out a maximum Canadian withholding tax of 15% on dividends distributed by a Canadian resident company to a Maltese resident company.

The Double Tax Treaty Malta Croatia was signed on 21 October 1998 and is currently in force. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Croatia sets out a maximum Croatian withholding tax of 5% on dividends distributed by a Croatian resident company to a Maltese resident company.

The Double Tax Treaty Malta China entered into force on 25 August 2011. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta China sets out a maximum Chinese withholding tax of 5% on dividends distributed by a Chinese resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Chinese resident company. In all other circumstances, the maximum Chinese withholding tax is 10%.

The Double Tax Treaty Malta Cyprus, as amended, was signed on 22 October 1993 and is currently in force. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Cyprus sets out a maximum Cypriot withholding tax of 15% on dividends distributed by a Cypriot resident company to a Maltese resident company.

The Double Tax Treaty Malta Czech Republic was signed on 21 June 1996 and is currently in force. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Czech Republic sets out a maximum Czech withholding tax of 5% on dividends distributed by a Czech resident company to a Maltese resident company.

The Double Tax Treaty Malta Egypt entered into force on 7 April 2001. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Egypt sets out a maximum Egyptian withholding tax of 10% on dividends distributed by an Egyptian resident company to a Maltese resident company.

The Double Tax Treaty Malta Estonia entered into force on 12 June 2003. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Estonia sets out a maximum Estonian withholding tax of 5% on dividends distributed by a Estonian resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Estonian resident company. In all other circumstances, the maximum Estonian withholding tax is 15%.

The Protocol amending the Double Tax Treaty Malta Barbados came into force on 30 April 2014. The amendment provides for enhanced exchange of information with Barbados. The main features of the Double Tax Treaty Malta Barbados are as follows: Dividend Income The Double Tax Treaty Malta Barbados sets out a maximum Barbadian withholding tax of 5% on dividends paid by a company resident in Barbados to a company resident in Malta which holds at least 5% of the capital of the company paying the dividend. In all other cases, the maximum Barbadian withholding tax is 15%.

The Double Tax Treaty Malta Georgia entered into force on 30 December 2009. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta Georgia states that there is no Georgian withholding tax on dividends distributed by a Georgian resident company to a Maltese resident company.

The Double Tax Treaty Malta Italy, as amended, was originally signed on the 16th July 1981 and is currently in force. The main features of the Malta Italy Double Taxation Treaty are as below: Dividends The Double Tax Treaty Malta Italy sets out a maximum Italian withholding tax of 15% on dividends distributed by an Italian resident company to a Maltese resident company.

The Double Tax Treaty Malta Poland between Malta and Poland, as amended, was originally signed on 7 January 1994. The Double Tax Treaty Malta Poland sets exempts Polish withholding tax on dividends distributed by a Polish resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Polish resident company. In all other circumstances, the maximum Polish withholding tax is 10%.

The Double Tax Treaty Malta Germany sets out a maximum German withholding tax of 5% on dividends distributed by a German resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the German resident company. In all other circumstances, the maximum German withholding tax is 15%. Interest Income The Double Tax Treaty Malta Germany outlines that there is no German withholding tax on interest paid by a German resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Ireland entered into force on 15 January 2009. The main features of the treaty are as follows. Dividend Income The Double Tax Treaty Malta Ireland sets out a maximum Irish withholding tax of 5% on dividends distributed by a Irish resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the voting power in the Irish resident company. In all other circumstances, the maximum Irish withholding tax is 15%.

The Double Tax Treaty Malta France, as amended, was originally signed on 25 July 1977 and is currently in force. The main features of the treaty are as follows: Dividends The Double Tax Treaty Malta France states there is no French withholding tax on dividends distributed by a French resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the French resident company. In all other circumstances, the maximum French withholding tax is 15%.

The Double Tax Treaty Malta Denmark was originally signed on 30 December 1998 and is currently in force. The main features of the treaty are as follows. Dividend Income The Double Tax Treaty Malta Denmark states there is no Danish withholding tax on dividends distributed by a Danish resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Danish resident company. In all other circumstances, the maximum Danish withholding tax is 15%.

The Double Tax Treaty Malta Finland entered into force on 30 December 2001. The main features of the treaty are as follows. Dividend Income The Double Tax Treaty Malta Finland sets out a maximum Finnish withholding tax of 5% on dividends distributed by a Finnish resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the voting power of the Finnish resident company. In all other circumstances, the maximum Finnish withholding tax is 15%.

The Double Tax Treaty Malta Netherlands, as amended, was originally signed on 18 May 1977 and is currently in force. The Double Tax Treaty Malta Netherlands sets out a maximum Dutch withholding tax of 5% on dividends distributed by a Dutch resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Dutch resident company. In all other circumstances, the maximum Dutch withholding tax is 15%.

The Double Tax Treaty Malta Norway, as amended, entered into force on 14 February 2013. The Double Tax Treaty Malta Norway states that there is no Norwegian withholding tax on dividends distributed by a Norwegian resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Norwegian resident company. In all other circumstances, the maximum Norwegian withholding tax is 15%.

The Double Tax Treaty Malta Pakistan, was signed on 8 October 1975 and is currently in force. The Double Tax Treaty Malta Pakistan sets out a maximum Pakistani withholding tax of 15% on dividends distributed by a Pakistani resident company to a Maltese resident company where the Maltese resident company holds at least 20% of the voting power of the Pakistani resident company. In all other circumstances, there is no Pakistani withholding tax.

The Double Tax Treaty Malta Portugal, as amended, was originally signed 26th Jan 2001 and is currently in force. The Double Tax Treaty Malta Portugal sets out a maximum Portugese withholding tax of 15% on dividends distributed by a Portugese resident company to a Maltese resident company.

The Double Tax Treaty Malta Singapore, as amended, was originally signed on 29 Feb 2008 and is currently force. The Double Tax Treaty Malta Singapore states that there is no Singaporean withholding tax on dividends distributed by a Singaporean resident company to a Maltese resident company.

The Double Tax Treaty Malta Slovakia was signed on 7 Sept 1999 and is currently in force. The Double Tax Treaty Malta Slovakia sets out a maximum Slovakian withholding tax of 5% on dividends distributed by a Slovakian resident company to a Maltese resident company.

Double Tax Treaty Malta Vietnam The Government of Malta has just published the text of the new Double Taxation Treaty between Malta and Vietnam. The main features of the treaty are as follows: Dividend Income The Double Tax Treaty Malta […]

The Double Tax Treaty Malta South Africa was signed on the 16th of May 1997 and is currently in force. The Double Tax Treaty Malta South Africa sets out a maximum South African withholding tax of 5% on dividends distributed by a South African resident company to a Maltese resident company.

The Double Tax Treaty Malta Spain, as amended, entered into force on 8 November 2005. The Double Tax Treaty Malta Spain states sets out a maximum Spanish withholding tax of 5% on dividends distributed by a Spanish resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Spanish resident company. In all other circumstances, the maximum Spanish withholding tax is 15%.

The Double Tax Treaty Malta Syria was signed on 22 Feb 1999. The main features of the Malta Syria Tax Treaty are as follows: Dividend Income The Double Tax Treaty Malta Syria states there is no Syrian withholding tax on dividends distributed by a Syrian resident company to a Maltese resident company.

The Double Tax Treaty Malta Tunisia was signed on the 31st May 2000 and is currently in force. The main features of the Double Tax Treaty Malta Tunisia are as follows. Malta Tunisia Withholding Taxes Dividend Income The Double Tax Treaty Malta Tunisia sets out a maximum Tunisian withholding tax of 10% on dividends distributed by a Tunisian resident company to a Maltese resident company.

The Double Tax Treaty Malta United Arab Emirates, as amended, entered into force in January 2008. The Double Tax Treaty Malta United Arab Emirates states that there is no United Arab Emirates withholding tax on dividends distributed by a United Arab Emirates resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Norwegian resident company.

The Double Tax Treaty Malta UK, as amended, was originally signed on 12 May 1994 and is currently force. The main features of the Malta UK tax treaty are as follows. British Withholding Taxes Dividend Income 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.