For an international business owner, a Malta Holding Company can be more than simply an entity sitting between the shareholder and the operating assets. When properly structured, it can support dividend flows, ownership of multiple subsidiaries, future exits, reinvestment of capital and long-term succession planning. [...]
A 16% corporate tax rate does not automatically make Romania cheaper. A 35% headline rate does not automatically make Malta expensive. For a holding company, the headline rate is often the least useful number. What matters is how dividends enter the company, how a future [...]
There’s a conversation we’ve had in our office more times than we can count. A business owner, typically someone running two or three operating companies across different jurisdictions, often raises the same concern: “I need a holding company. I’ve narrowed it down to Malta or [...]
If you look at Malta only as an IP jurisdiction, you are probably looking too narrowly. Many founders and tax advisers compare jurisdictions for IP structures by focusing on one question only: where can royalty income be taxed more efficiently? In practice, that is rarely [...]
A “Fiscal Unit” in Malta refers to Malta’s income tax consolidation regime under the Consolidated Group (Income Tax) Rules (S.L. 123.189).Where the election is made and accepted, a qualifying group is treated – for Maltese income tax purposes – as a single taxpayer: This is [...]
