has a fully credited tax system, with corporate profits taxed at 35%. In the
case of distribution of dividends to the shareholders from the taxable profits
of the Company, an imputation credit will be applied to the tax already paid by
the Company. After the tax refund, the tax burden on shareholders will decrease
to 0% – 5%. Find out more in a consultation in the Business Center Zug.
joining the European Union in 2004, Malta has no foreign exchange controls for
International Trading Companies (ITCs) and International Holding Companies
(IHCs). In 2008, the euro was introduced as currency.
is located in the central Mediterranean only 80 kilometers south of the Italian
island of Sicily and consists of an archipelago of three small, inhabited
islands and over a dozen others that are uninhabited. The country is 316 square
kilometers, making it one of the smallest countries in the world. Malta has an
excellent telecommunications infrastructure. Well-trained workers in trade,
industry, tourism and financial services, as well as low labor costs, attract
many foreign investments.
Companies benefit from several advantages in Malta: Malta’s proximity to Europe and its EU membership, only one shareholder is needed to found a company, there is no corporation tax and no income tax on profits made outside Malta, as well as no dividend tax. In addition, the company may have a head office anywhere in the world.
start-up process is simple and fast. Companies have a standard share capital of
€ 1,250 that can be issued in any foreign currency. At the time of
incorporation, only 20% of the share capital must be paid. The start-up costs
vary depending on the value of the authorized share capital between a minimum
of EUR 245 and a maximum of EUR 1,750. For renewals, a minimum annual fee of
EUR 100 is payable, along with the submission of an annual statement. The
Business Center Zug team will be happy to advise you!