Malta now gives companies an important choice. The traditional system remains unchanged: a Maltese company pays 35% corporate tax, and qualifying shareholders may later claim a refund. For typical trading income, the 6/7 refund can reduce the effective Malta tax burden to around 5%. The [...]
A loan can be one of the simplest ways to move funds into, out of or between companies. It can also create unexpected tax exposure when the commercial purpose, interest rate or repayment terms exist only in someone’s head. The common assumption is: “It is [...]
A Malta company does not need to sell traditional goods or services to generate trading income. An actively managed investment portfolio may also qualify as a trading activity. The important question is not simply what the company owns. It is how the company manages those [...]
If most of your profit comes from software, subscriptions, or licensing, you may be overpaying corporate tax – significantly. A large portion of that income can legally qualify for reduced taxation under EU-approved IP regimes. But here’s what most founders miss: if you qualify for [...]
