Residency & Citizenship Programmes

Malta’s convenient location and climate, together with an advantageous tax regime make it an excellent place where to set up residence.

Some important features of Malta’s tax system that should be considered are that:

• Malta does not levy wealth or capital taxes.
• No inheritance taxes.
• No exit / entry taxes are levied in Malta on a shift of fiscal residence and/or corporate domicile.
• No Malta tax is generally levied on capital gains realised pursuant to a disposal of shares in a Malta company.
• No Malta tax is levied or otherwise withheld on dividends distributed by a Malta company.
• No Malta tax is generally levied or otherwise withheld on outbound payments of interest or royalties.
• Access to the benefits of the EC Tax Directives and an extensive Tax Treaty network.
• VAT efficient finance leasing arrangements in respect of yachts and aircraft.

Malta is a full signatory of the Schengen Area Treaty and therefore is a visa-free movement zone with all other Schengen states.