As a jurisdiction, Malta offers a wide range of attractive and internationally competitive schemes that may serve as effective solutions to cater for tax planning needs of expatriates with global interests.
Nexia BT is both an Authorised Registered Mandatory (ARM) and an Accredited Agent with Identity Malta. Consequently, our team may assist in the application for Special Tax Programmes, the Malta Individual Investor Programme and the Malta Residence and Visa Programme.
As a result, expatriates who may not be familiar with the local legislative scenario are able to gain the maximum advantage from Malta’s tax planning solutions, whilst enjoying peace of mind that a fully qualified team of professionals are handling all the details.
Our team of experienced tax professionals may assist you by offering specialist tax advice to help you identify the key options available to you, and will also handle all the necessary applications and procedures.
Cross-border tax planning & treaty analysis
Enhanced international reporting obligations, coupled with increased vigilance and enforcement by independent tax authorities, continue to add to the complexity of the task of ensuring that one’s reporting requirements are satisfied. Consequently, efficient cross-border tax planning can only be achieved through a thorough knowledge and understanding of any intergovernmental arrangements that may impact your global tax liability.
Our local team and global presence through the Nexia International network will give you the peace of mind in knowing that:
- we have the expertise to guide you in the right direction;
- every measure is taken to ensure full international regulatory compliance by handling the necessary Tax Treaty Analysis; and
- we can assist you with your Foreign Account Tax Compliant Act (FATCA) and Common Reporting Standard (CRS) planning and compliance needs.
Read more about the Foreign Account Tax Compliance Act (FATCA) below.
Malta companies: a tool for international tax planning
The use of a Malta Corporate structure allows for numerous tax planning advantages that mainly stem from the possibility of the participation exemption, Malta’s tax refundable system, imputation tax system and extensive double tax treaty network.
Our team can assist with:
- Application for Malta’s tax refund system;
- Advice and setting up of branch structures;
- Advice and setting up of Malta tax efficient corporate structures;
- Structures vis-à-vis tax residency in Malta; and
- Transaction specific tax advisory services.
Special tax status programs
Malta offers a number of programs that grant a special tax status to eligible expatriates. Our team will identify your eligibility for any of the following programs and help you understand the benefits that each has to offer:
- Special Rules for Highly Qualified Gaming, Aviation and Investment Services Professionals;
- The Global Residence Programme;
- The Residence Programme Rules;
- The Malta Retirement Programme Rules;
- Returned Migrants Provisions;
- Qualifying Employment in Aviation Rules; and
- Innovation and Creativity (Personal Tax) Rules.
Immigration tax planning
Through the process of relocation, individuals are faced with a number of obstacles that could be overcome if the right assistance is available. Whether as an applicant under one of Malta’s immigration programs or otherwise, we may assist you with all the mandatory applications and procedures, but more importantly, equip you with the right information and tax advice to ensure that you are adequately positioned to maximize your potential. Our services include assistance with:
- Relocation Tax Advisory Services;
- Tax efficient structures;
- Remittance tax planning;
- Income tax registration;
- Investment holding vehicles;
- Application and attainment of Tax Residency Certificates;
- Application for Residency Permits and/or Employment Permits;
- Visa Requirements; and
- Preparation of Personal Tax Returns.