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Dip.Tax, B.A., LL.M.(Warwick), LL.D., MIT, TEP

International Tax & Legal Counsel

MALTA

 

 

 

Business Advisory  ::  Company Formation  ::  Trusts  ::  Residency  ::  Tax   ::  Intellectual Property

 

 

Maltese International Holding Companies - Net tax liability: 0%

1. Possible Uses of IHCs

2. Objects

3. Confidentiality

Possible Uses of ITCs

An IHC is a very effective international tax-planning vehicle. It can be adopted to:

hold and manage overseas assets;

hold shares in one or more overseas companies;

hold real estate overseas;

hold overseas patents, trademarks, know-how and other intellectual property rights;

receive income generated by its overseas holdings: royalties, dividends, interest, capital gains, rents;

receive income from foreign investments, as well as the IHC's own dividends.

Limitation of Objects:

ITCs may not:

  • purchase real estate property in Malta.

  • trade in Malta or overseas
    [
    for more info about trading companies, click here.]

Confidentiality

Confidentiality is governed by the Professional Secrecy Act which has established a high common standard of confidentiality for all professional practitioners. Those who violate professional secrecy may be prosecuted under Section 27 of the Criminal Code and on conviction may be liable to a maximum fine of LM20,000 and/or a 2 year prison sentence.

Shares may also be held on behalf of an undisclosed beneficiary by our nominee company, licensed by the Malta Financial Services Centre.

International Holding Company [index]   Taxation (0%)

See also:

Double taxation treaties

Holding Companies

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