For years, many advisers treated Cyprus as the default low-tax EU company jurisdiction and Malta as the more technical alternative. In 2026, that shortcut no longer holds. The reason is not branding, climate, or sales language. It is the mechanics of the tax systems. Cyprus [...]
When people talk about “Malta company registration with IBAN”, what they usually really want is: The key is that Malta’s attractiveness isn’t a “secret rate” at the company level (the headline corporate rate is 35%) – it’s the way Malta treats dividends through its full [...]
If you’ve ever looked at your international group structures and thought “this could work better,” Malta is that sunny little dot in the Mediterranean that makes holding-company life a lot more pleasant. One of the reasons? Malta’s Participation Exemption Regime – a set of rules [...]
Click here to view the November newsletterMalta has launched an optional 15% final corporate income tax regime – Final Income Tax Without Imputation (FITWI). If you elect in, the 15% is final (no shareholder refunds or credits), and the election is binding for at least [...]
