Maltese International Holding Companies

 

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.

The IHC is an onshore company paying tax on a worldwide basis at the normal corporate tax rate of 35% reduced to an effective tax rate of 0% in the hands of non-resident shareholders, and with the possibility of confidential beneficial ownership.

 

Onshore Status

Possible Uses of IHCs

1. Typical Uses

2. What IHCs cannot do

Participating Holding

Taxation

1. Tax Refunds

2. Advance Revenue Rulings

3. Other taxes

Formation Requirements

1. Corporate Requirements

2. Disclosure & Reporting

3. Exchange Control Exemption

4. Expatriate Employees

5. Bank Accounts

6. Documentation

Our Formation Service

1. Company Formation

2. Registered Office Services

3. Nominee Services

4. Company Secretarial Services

5. Accounting & Tax Compliance

4. Costs and fees

See also: International Trading Companies Malta Double Taxation Treaties

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