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 Malta Holding Companies

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Malta holding companies

Malta Holding Companies

     

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A Malta Holding Company is a company resident in Malta formed with the object of holding shares in other companies as well as any other asset including real estate, cash, moveable valuables, shares and securities, and intellectual property whether in or outside Malta. Malta holding companies can be used to distribute income generated by such assets in a tax-efficient manner to shareholders.  Key holding company jurisdiction short listing criteria, satisfied by Malta holding companies, include access to the Parent-Subsidiary Directive and participation exemption regime

Typical Uses of Holding Companies

Malta Companies can perform specific active or passive holding activities or a mixture of holding and trading activities.  The following are the typical but not the only uses of Malta Companies:

property ownership & project management

hold aircraft, motor cars, yachts, ships

hold assets of all kinds: real estate, shares & securities, intellectual property, bank accounts

hold patents, copyrights, franchises & other intangible rights.

Taxation of Malta Holding Companies

A Malta Company is a very effective international tax-planning vehicle.  Malta holding companies are onshore holding companies taxed on a worldwide basis at the normal corporate tax rate of 35% reduced to an effective tax rate of 0% in the hands of shareholders, and with the possibility of confidential beneficial ownership.

Participating Holding & Participation Exemption

Shareholders of Malta holding companies 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.  From 1st January 2008, Malta holding companies also qualify for an outright participation exemption subject to light anti-abuse provisions introduced from that date. [more]

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Recommendations on Management and Control in Malta Companies 19/01/2012

 

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