Boesch 80a, 6331 Huenenberg, Kanton Zug, Schweiz

Malta – the location with the lowest tax burden within the European Union

Malta 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.

Since 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.

Malta 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.

The 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!