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.