The Double Tax Treaty Malta Austria

Double Tax Treaty Malta Austria Tax

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.

Interest

The Double Tax Treaty Malta Austria sets out a maximum Austrian withholding tax of 5% on interest paid by an Austrian resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

While certain royalty payments are not subject to any Austrian withholding tax the Double Tax Treaty Malta Austria sets out a maximum Austrian withholding tax of 10% on royalties paid by an Austrian resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Austria outlines receipts of pensions and other remuneration from Austrian sources to a Maltese resident individual may only be taxed in Malta. However, such a rule may not apply when such pension or remuneration is paid by the Austrian state or a political subdivision or authority thereof.

Please contact us for more information on the tax planning opportunities the Double Tax Treaty Malta Austria offers companies based in Germany and how your organisation can become more tax efficient.

Click below to go back to all of the double taxation treaties Malta has in force: