International
Based in Malta and represented in the UK and Ireland
Malta
Malta possesses an independent outlook, EU membership, stable economy and historic ties to Britain.
core services
Our understanding of Malta is unrivalled. It comes from a longstanding and deep relationship with the location, leading to an intimate appreciation of the island, its people, customs, government, laws, regulations and opportunities. From this position of strength, we can expertly advise on, or offer professional services relating to all aspects of doing business or living in Malta.
A PERFECT
HOLDING JURISDICTION
As a full member of the European Union, Malta enjoys the benefits of EU directives and in particular the Parent & Subsidiary Directive, which allows for profits and gains arising through subsidiaries in one EU member state to be repatriated to its holding company on a 0% tax basis. See more in our library
OVERSEAS COMPANIES AND BRANCHES
With its corporate laws based upon those of the UK, Malta has utilised tried and tested corporate laws and principles into its own legislations; providing comfort and security to the commercial and business community.
Malta’s company laws provide the ability for foreign companies to set up branches in Malta, without the necessity of incorporating new, or re-domiciling established companies, providing additional choice and flexibility in respect of corporate structuring. See more in our library
About Malta’s tax system
Due to Malta’s system of tax refunds, the corporate tax rate of 35% can be reduced to 5%. Added to which are a number of exemptions such as patent royalties, which incur 0% tax.
Unique within the European Union and one of only a handful of countries world-wide, Malta’s corporate tax system employs the full imputation system. This means that tax paid at the corporate level is fully imputed at the shareholder level. Shareholders’ dividends are not taxed.
For certain sectors such as aviation and maritime, Malta has introduced beneficial tax and VAT regimes. In some instances such as the importation of aircraft into the EU, the VAT rate is 0%.
As an ex-British colony, Malta retains the principle of domicile. A foreign incorporated and therefore not domiciled SPV, resident in Malta, will not be subject to Malta tax if foreign sourced income is not remitted to Malta. This is subject to certain conditions, such as type of income for example
Due to Malta’s system of tax refunds, the corporate tax rate of 35% can be reduced to 5%. Added to which are a number of exemptions such as patent royalties, which incur 0% tax.
Unique within the European Union and one of only a handful of countries world-wide, Malta’s corporate tax system employs the full imputation system. This means that tax paid at the corporate level is fully imputed at the shareholder level. Shareholders’ dividends are not taxed.
For certain sectors such as aviation and maritime, Malta has introduced beneficial tax and VAT regimes. In some instances such as the importation of aircraft into the EU, the VAT rate is 0%.
As an ex-British colony, Malta retains the principle of domicile. A foreign incorporated and therefore not domiciled SPV, resident in Malta, will not be subject to Malta tax if foreign sourced income is not remitted to Malta. This is subject to certain conditions, such as type of income for example
United Kingdom
Forward thinking, well connected and highly developed, the UK has always been a jurisdiction where people come to do business, live and enjoy the culture.
core services
Our connections to Britain, and links to its business and legal sectors are strongly held, founded on established relationships and broad capabilities. We possess excellent insights into Britain’s evolving relationship with the world, based upon its past, present and future corporate, legal and regulatory positions. Contact us for essential advice and support, offered at competitive pricing.
Ireland
A European leading onshore financial services and technology startup centre, Ireland offers a well-governed and well-structured outward-looking jurisdiction for a wide range of companies and services.
core services
Our range of professional Irish business and individual services are available to those living there, considering moving there, or with plans in place to do so. We offer comprehensive cost-effective advice and support with a flexible approach. Taking the time to talk to us may just be the ingredient needed for success in your Irish vision or venture.
