Maltese International Companies

Onshore Status

The Maltese international company is an onshore company. It does not enjoy any preferential tax treatment at the corporate level. In fact, the Maltese international company is liable to tax on a world wide basis at the unprivileged corporate tax rate applicable to all other Maltese onshore companies – 35%. This way, the Maltese corporate entity is in a position to enjoy the full benefits of Malta’s extensive double tax treaty network.  It is also treaty-protected in terms of the non-discrimination clauses set out in the various double taxation treaties signed by Malta to date.

It is the onshore nature of the Maltese international company that is so fundamental to its role as the tax-efficient corporate vehicle we know.

None of Malta’s double tax treaties includes a specific exclusion from benefits in relation to the “onshore” international company and this – owing to the entry into or re-negotiation of a considerable number of treaties since 1994 with countries which have been at the forefront of legislating aggressive CFC legislation.