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See also:
New Company Tax System
Licensing Services
Double
taxation treaties
Financial
Services in Malta
a 60sec multi-media feature
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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]
Other
Recommendations on Management and
Control in Malta Companies 19/01/2012
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