Home     News    Malta    Careers    Contact Us

   the firm      expertise      people      library      news      malta      careers



practice groups  >  financial services > malta intellectual property holding companies

Malta Intellectual Property Holding Companies



Our Corporate Services Department



Company Formation & Administration


Our Corporate
Services Team


Company Law


Company Types


Company Uses




 Holdings &




 Group Treasury


 Royalty Structures

 IP Holding


 Shipping Companies


 Licensed Online Gaming


 Licensed Investment


 e-Commerce Activities

  Related Services:  

Commercial Law  

Employment Law  

Tax Law  

See also:

New Company Tax System

Double taxation treaties

Financial Services in Malta

a 60sec multi-media feature


Malta offers effective tax structures for the ownership of the intellectual property and the channelling of fees generated from licensing rights. The Malta Company is a very effective international tax-planning vehicle and is suitable for:

  1. licensed investment services activities;

  2. brokerage activities & commission income;

  3. management and consultancy activities;

  4. international trading business;

  5. e-commerce activities;

  6. licensed online gaming & betting activities;

  7. ownership & licensing of patents, copyrights, trademarks, franchises, domain names and other intangible assets;

  8. property ownership & project management;

  9. ownership and leasing of machinery, foreign registered motor vehicles and trucks;

  10. hold assets and investments of all kinds (intellectual property, real estate, shares & securities, bank accounts, etc).

Malta IP holding company receiving Passive royalties

Malta Company structure may either trade in Royalties and generate trading income or Royalty income received can arise to a Malt could arise may be either passive income or income arising from actively trading in intellectual property. “Passive royalties income” defined

The Income Tax Act defines “passive interest and royalties”[1] as interest or royalties income which is not derived, directly or indirectly, from a trade or business, and

(1) such interest has not suffered any foreign tax, or

(2) such interest has suffered foreign tax, directly, by way of withholding or otherwise, lower than 5%.

Tax refunds on passive royalties income

Shareholders of IP holding companies receiving passive interest income benefit from a 5/7ths refund of Malta tax suffered by such IP holding company, effectively a refund of 25% (see tax computations below).


Practice Groups:

Art & Cultural Property

Aviation Law

Commercial Law

Company Law

Corporate Services

Employment & Labour

Financial Services

Lotteries & Gaming

Immigration & Relocation


Intellectual Property

Media & Entertainment

Property & Development

Public Service

Shipping & Yachts


Technology & Telecoms

Trusts & Estates




Terms of Use      Privacy Policy      Services      Links      Member Login      Malta Law Firm      Client Login      Contact Us

backtop© Chetcuti Cauchi Advocates, Malta. All rights reserved.

     Legal Firm in Malta     Award Winning Malta Law Firm      City Wealth Leading Law Firms in Malta     .

Malta Company Formation - Malta Tax Advisors - Malta Law Firm