Malta Tax Services & Advisory – GVZH Advocates

Malta’s Tax Framework and EU Compliance

In recent years, Malta has sought to balance its fiscal sovereignty with the need to eliminate fiscal competition within the European Union. As a leading financial services jurisdiction, Malta has embraced tax transparency obligations, requiring more synergies and exchange of information between local and overseas tax authorities. Malta provides an extensive double tax treaty network, a full imputation and tax credit refund system, together with a Participation Holding and Exemption regime, which has a proven track record with local and international businesses.

Indirect Taxes and Duties

Malta has recently transposed transfer pricing rules within its Income Tax Act, and in conformity to the EU Anti-Tax Avoidance Directives. Our tax team works to structure commercial arrangements in a manner that reflects economic reality. Our tax team focuses its attention on ensuring substance is established and maintained in Malta whilst taking into consideration applicable governmental incentives through the leveraging of Notional Interest Deduction Rules; a patent box regime to drive innovation, and other similar incentives and programs to bolster economic activity in Malta. Our support also extends to indirect taxes such as VAT, Eco-Contributions, Stamp Duty, Excise Duties, and Import Duties.

Individual Taxation and Residency Programs

From an individual perspective, Malta provides various work and residency programs, which comprise competitive tax rates incentivising relocation to Malta.  To this effect, our tax team assists private clients with the provision of routine tax compliance and bespoke advisory services.