Double Tax Treaty Malta Guernsey

Double Tax Treaty Malta Guernsey Tax

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.

Interest Income

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

Royalty Income

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

Other Income

The Double Tax Treaty Malta Guernsey states that subject to the limits of the Maltese and Guernsey jurisdiction, income earned by a Maltese resident company from the operation of ships, aircraft or road vehicles in international traffic is only taxable in Malta.

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