Malta factsheets

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Malta Individual Investor Programme

The Malta Individual Investor Programme is aimed at persons who wish to acquire Maltese citizenship by investment. The programme allows applicants and their family the opportunity to acquire Maltese citizenship and to consequently enjoy the rights which other Maltese nationals enjoy as citizens of an EU Member State.

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Malta as an attractive jurisdiction for relocation

Malta offers a number of interesting options for those wishing to relocate their business or personal affairs to a safe, warm and friendly country. Consecutive Maltese governments have strived to add to Malta’s natural and innate attractiveness by creating programmes and incentives designed for high net worth individuals and businesses.

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Securitisation Transactions in Malta

Malta is increasingly becoming a jurisdiction of choice for structured finance and securitization transactions. A strong but flexible regulatory framework, tailored income tax neutrality provisions, statutory bankruptcy remoteness and a network of over 65 double tax treaties, have bolstered Malta’s reputation as an international transactional solution in this regard.

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Malta - Why it's an attractive hub for investors

Tax incentives for corporate clients, fiscal & residence programmes for private individuals, maritime solutions for private and commercial purposes, trusts & foundations – Over the past 25 years Malta has evolved into a comprehensive jurisdiction for international investors seeking a sound solution to structure their international business and private needs.

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Malta Trusts

Malta trust law is modelled on Jersey law and UK best practice. Fully tax neutral upon settlement, management and distribution, Malta trusts offer a versatile solution to the international client. Trusts can be used for estate planning, IP protection, ownership of securities, escrow transactions, and several other purposes.

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VAT treatment of yacht leasing in Malta

A historic maritime hub in the Mediterranean, Malta is one of the largest ship registries worldwide, and a jurisdiction of choice for yacht-leasing arrangements. The Malta Yacht Leasing scheme allows clients to acquire ownership of a yacht by paying a reduced VAT rate, culminating in a VAT-paid certificate recognised in all EU territories.

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Malta global residence programme 2014

Targeted towards non-EU nationals looking to relocate for business or pleasure, the MGRP allows individuals and their families to move their residence to a warm and friendly EU country, enjoying fiscal benefits attached thereto. This includes the right to travel within Schengen and a flat rate 15% tax regime on income remitted to Malta.

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Malta PH exemption

The Malta Participating Holding exemption is an incentive whereby dividends and gains on disposal of shares in a ‘participating holding’ are fully exempt from Malta tax. Provided certain criteria are fulfilled, Malta Holding companies will be fully exempt on such proceeds, whether subsidiaries are within the EU or not.

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Malta yacht registration

The largest ship register in the EU and the sixth largest in the world, Malta has become a flag of choice because of its approachable, quick and cost-efficient registry, as evidenced by its inclusion in the Paris MoU and Tokyo MoU White Lists.

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Malta’s tax refund system

Malta’s refund mechanism, as endorsed by the European Commission, allows shareholders to apply for refunds of corporate tax paid at subsidiary level. With careful structuring, a net effective tax rate of 10%, 5% or even 0% (according to subsidiary business) can be achieved, making such structures ideal for tax-deferral.

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Malta’s retirement programme

Foreign HNWIs who are EU nationals can enjoy retirement in a Mediterranean climate and friendly environment, whilst enjoying fiscal benefits targeted towards their pension and private income. A 15% flat tax rate on remitted income (and no tax on unremitted income) has bolstered Malta’s reputation as a location for retiring expats.

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Malta’s residence programme

Targeted towards EU nationals looking to relocate for business or pleasure, the RP allows individuals and their families to move their residence to a warm and friendly EU country, enjoying fiscal benefits attached thereto, particularly a flat rate 15% tax regime on income remitted to Malta, as no Malta taxation on income not remitted to Malta.

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