Double Tax Treaty Malta Finland

Double Tax Treaty Malta Finland Tax

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%.

Interest Income

The Double Tax Treaty Malta Finland states that there is no Finnish withholding tax on interest paid by a Finnish resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Finland states that there is no Finnish withholding tax on royalties paid by a Finnish resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Finland states that pensions and other similar remuneration paid to a Maltese resident individual in consideration of past employment shall be taxable only in Malta. However such a rule does not apply to similar payments advanced by a Finnish statutory body or local authority unless the Maltese resident individual is also a Maltese national.

Please contact us for more information on the tax planning opportunities the Malta Finland Double Taxation Treaty offers companies based in Finland 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: