Where a company holds at least 10% of the equity shares of another company and through this holding acquires at least 10% of either voting rights, rights to profits on distribution or rights to assets on distribution on winding up. There are other situations where a participating holding can be established.
Our qualified accountants will handle the preparation of the statutory accounts, the company tax return and tax refund application, VAT returns, payroll and bookkeeping and more.
A Company registered in another jurisdiction, may apply to redomicile to Malta subject to certain conditions. Thereby avoiding winding up in the other jurisdiction and forming a new company in Malta.
Forming a company in Malta is fast and inexpensive. For trading or holding activities, Malta is a truly excellent jurisdiction in the European market and also offers very attractive tax incentives.
A Maltese company with the object of holding shares in other companies or holding other assets such as intellectual property, immovable property and movable property. The Participation exemption would apply on dividends received from such shareholdings and the subsequent gains from disposal.
A taxation system allowing shareholders of Maltese companies to claim back the tax suffered by the company on distributing it's profits by means of a dividend. This is also beneficial in cases where the shareholder pays tax at a lower rate than that of the company. The dividend income is therefore not taxed further at the shareholder's level.
We offer a full range of corporate services from company formation, bank account opening, VAT registration, registered office address, provision of local director and local company secretary and all compliance requirements for your Malta company.
An exemption from tax on dividend income (and gains from disposal of this participating holding) derived from a qualifying participating holding. There is also the option to have the profits (and gains) taxed in Malta, with the availability of a 100% tax refund in the hands of the shareholders on dividend distribution (thereby obtaining a tax receipt).
The full imputation system and the tax refund system for registered shareholders, allows for a number of tax refunds to be applied for by the shareholders on receiving a dividend from a Maltese company. This produces a number of highly attractive tax planning opportunities for your business.