Double Tax Treaty Malta Italy

Double Tax Treaty Malta Italy Tax

The Double Tax Treaty Malta Italy, as amended, was originally signed on the 16th July 1981 and is currently in force. The main features of the Malta Italy Double Taxation Treaty are as below:

Dividends

The Double Tax Treaty Malta Italy sets out a maximum Italian withholding tax of 15% on dividends distributed by an Italian resident company to a Maltese resident company.

Interest

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

Royalties

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

Other

The Double Tax Treaty Malta Italy states that pensions and annuities from Italian sources paid to a Maltese resident are taxable only in Malta. However, such a rule does not apply to similar payments advanced by an Italian statutory body or local authority or political sub division thereof for services rendered therein unless the Maltese resident individual is also a Maltese citizen.

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