International Holding Companies

Typical Uses

An IHC is a very effective international tax-planning vehicle. It can be adopted to:

bullet-red.png hold and manage overseas assets;

bullet-red.png hold shares in one or more overseas companies;

bullet-red.png hold real estate overseas;

bullet-red.pnghold overseas patents, trademarks, know-how and other
 intellectual property rights;

bullet-red.png receive income generated by its overseas holdings: royalties, dividends,

interest, capital gains, rents;

bullet-red.pngreceive income from foreign investments, as well as the IHC’s own dividends.

What IHCs cannot do

Prior to 1st January 2007, Maltese International Holding Companies were not allowed to engage in trading activities.  After this date, Malta Holding Companies are allowed a scope of activity that includes both holding and trading activities.  However, it may be advisable to separate activities in separate companies.  More info about trading companies, click here.