Double Tax Treaty Malta Belgium

Double Tax Treaty Malta Belgium Tax

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.

Interest Income

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

Royalty Income

The Double Tax Treaty Malta Belgium states that while certain royalty payments are not subject to any Belgian withholding tax the treaty sets out a maximum Belgian withholding tax of 10% on royalties paid by a Belgian resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Malta Belgium Agreement is based on the OECD model and includes an independent personal services provision.

Please contact us should you require any more information on the Double Tax Treaty Malta Belgium.

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