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Participating Holding

For a Maltese resident company to hold a “participating holding” in a company incorporated abroad, it must hold at least 10% of the equity shares in the non-resident company. In the case of a shareholding of less than 10%, such holding may still qualify as a “participating holding” if:

  • the holding company enjoys the option to purchase, or the right of first refusal on a disposal of, the balance of the equity shares of the overseas company,

  • it is entitled to be represented on the board of the overseas company;

  • the shareholding exceeds Lm500,000 (or the equivalent in foreign currency);

  • the shares are held in the overseas company for the furtherance of the business of the Maltese company.

See also:

Double taxation treaties

International Trading Companies

International Holding Companies

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