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 [...]
Malta’s corporate tax rate is 35% – one of the highest headline rates in the EU. Yet international founders keep choosing Malta, because the headline rate is only half the story. The other half is the shareholder tax refund: an EU-approved mechanism, built into general [...]
Malta is a popular EU jurisdiction for SaaS founders because it combines (1) an English-speaking, common-law-influenced corporate environment, (2) an EU VAT framework that works well for cross-border subscriptions, and (3) a corporate tax system that can be very efficient in certain shareholder structures. This [...]
