Double Tax Treaty Malta Greece

Double Tax Treaty Malta Greece Tax

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%.

Interest Income

The Double Tax Treaty Malta Greece sets out a maximum Greek withholding tax of 8% on interest paid by a Greek resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Greece sets out a maximum Greek withholding tax of 8% on royalties paid by a Greek resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Greece states the definition of permanent establishment (PE) is based on the OECD model, but includes the possibility of a services PE.

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