Malta Fiscal Incentives

The Maltese jurisdiction operates the full imputation system of taxation allowing any tax paid on chargeable income to be available as a credit in the hands of the shareholder should the income be distributed.

A number of other incentives, fully aligned with OECD principles as well as EU directives, are aimed towards attracting Foreign Direct Investment to the island and at the same time continue in the development and attractiveness of Malta as a financial services centre.

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