An International Holding Company (IHC)
is a company resident in Malta formed with the object of holding shares in
overseas companies. IHCs can also own and manage other overseas assets and investments and
can be used to
distribute income generated by such assets in a tax-efficient manner to non-residents.
Non-resident shareholders of IHCs qualify for a full refund of the Maltese tax paid by the company on
profits and gains arising from “participating holdings” when such profits
are distributed.
The IHC is an
onshore
company paying tax on a worldwide basis at the normal corporate tax rate
of 35% reduced to an
effective tax rate of 0% in the hands of
non-resident shareholders, and with the possibility of confidential beneficial
ownership.
.
