Full imputation
The shareholder recovers 6/7 of the tax paid: the effective rate drops to around 5%.
BartuFinanzasInternational tax advisory
BartuFinanzasInternational tax advisory
Jurisdiction · Malta
A full-imputation system: with the tax refund to shareholders, the effective rate can drop to 5%. English is official, with a Non-Dom regime and full EU membership.
Highlights
The shareholder recovers 6/7 of the tax paid: the effective rate drops to around 5%.
Remittance basis: foreign income not remitted to Malta is not taxed.
A common-law jurisdiction, in English, within the European single market.
An ideal structure for holdings, international trading and digital services.
Rates under current Maltese law. The 5% effective rate depends on the structure and refund. We confirm it with you.
Tell us about your case and we'll show you how to operate in this jurisdiction, within the law.
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