Strategic Corporate Tax Planning

PROACTIVE

Tax Planning

INTERNATIONAL

Tax Coordination

CORPORATE

Tax Compliance

Corporate tax planning extends beyond preparing an annual tax return. Company ownership, financing, profit distributions, international expansion, related-party transactions, restructuring, acquisitions, and disposals can all have important tax consequences. Latitude helps businesses assess these considerations, manage their compliance obligations, and align their tax position with their commercial and investment objectives. 

Benefits of Corporate Tax Advisory in Malta

Professional corporate tax advice helps businesses understand how Maltese and international tax rules apply to their activities, ownership structures, transactions, and future plans. By reviewing tax considerations alongside wider commercial objectives, businesses can make informed decisions, manage compliance risks, and prepare more effectively for growth, investment, restructuring, or international expansion.

Professional corporate tax advice helps businesses understand how Maltese and international tax rules apply to their activities, ownership structures, transactions, and future plans. By reviewing tax considerations alongside wider commercial objectives, businesses can make informed decisions, manage compliance risks, and prepare more effectively for growth, investment, restructuring, or international expansion.

Receive advice tailored to your company’s activities, ownership, financing, income, expenditure, investment plans, and long-term commercial objectives.

Review the tax implications of company formations, holding structures, group reorganizations, mergers, share transfers, asset transfers, redomiciliations, and other corporate changes.

Understand the tax considerations arising from cross-border income, international operations, overseas subsidiaries, permanent establishments, foreign investments, and group structures.

Assess how Malta’s corporate tax system, full imputation system, tax accounts, shareholder refund mechanisms, and available reliefs may apply to a proposed or existing structure.

Receive tax advice throughout acquisitions, disposals, mergers, joint ventures, investments, and shareholder transactions, including pre-transaction planning and post-transaction integration.

Identify potential tax exposures, historic compliance issues, available reliefs, and other material considerations before completing an acquisition, investment, disposal, or restructuring.

Review in-scope cross-border arrangements between associated enterprises, arm’s-length pricing considerations, documentation requirements, and the tax treatment of related-party transactions.

Obtain guidance on VAT registration, place-of-supply rules, cross-border transactions, EU VAT considerations, input tax recovery, VAT returns, and other indirect tax obligations.

Latitude can assist with corporate tax registrations, tax computations, company income tax returns, tax payments, supporting schedules, and ongoing correspondence with the Maltese tax authorities.

Corporate and international tax rules continue to evolve. Ongoing advice helps businesses assess relevant developments and update their planning, documentation, and compliance procedures where necessary.

Corporate tax advice can be coordinated with company formation, accounting, payroll, company secretarial services, corporate governance, transaction support, and international business planning.

What You Can Expect From Our Corporate Tax Advisory Support

Latitude provides practical and commercially focused corporate tax advice for businesses with Maltese and international tax considerations. Our multidisciplinary approach helps clients address tax planning, transactions, and compliance as connected parts of their wider business strategy.

Corporate Tax Planning and Structuring  Corporate Tax Planning and Structuring 

We advise on company and group structures, holding arrangements, financing, profit distributions, reorganizations, investments, and other decisions that may affect a business’s Maltese and international tax position. 

International and Transaction Tax Advice International and Transaction Tax Advice

We assist with cross-border operations, double taxation considerations, transfer pricing, mergers and acquisitions, tax due diligence, international expansion, and the tax implications of major corporate transactions. 

Corporate Tax and VAT Compliance  Corporate Tax and VAT Compliance 

We support corporate tax registrations, tax computations, company income tax returns, VAT registrations and returns, tax payments, supporting documentation, and ongoing correspondence with the relevant authorities. 

The Corporate Tax Advisory Process in Malta

Our structured approach helps businesses understand their current tax position, identify relevant risks and planning considerations, and implement practical measures aligned with their commercial objectives.

  • Initial Consultation

    We begin with a confidential discussion to understand the business, its activities, ownership, management, financing, markets, existing structure, international connections, and short- and long-term objectives.

  • Corporate Structure Review

    We review the company or group structure, shareholder arrangements, subsidiaries, holding companies, financing arrangements, related-party relationships, and relevant corporate documentation.

  • Tax Residence and Activity Assessment

    We assess the company’s Maltese tax residence, place of management, income sources, business activities, permanent establishment considerations, and connections with other jurisdictions.

  • Financial and Compliance Review

    Where relevant, we examine financial statements, tax computations, previous company income tax returns, VAT records, tax accounts, payments, and other supporting information.

  • International Tax Assessment

    For businesses operating internationally, we review cross-border income, overseas entities, related-party transactions, double taxation agreements, transfer pricing, withholding taxes, and reporting requirements.

  • Tax Risk and Opportunity Analysis

    We identify relevant tax exposures, compliance gaps, available reliefs, structuring considerations, and areas requiring further professional or technical review.

  • Advisory Recommendations

    Latitude provides practical recommendations based on the business’s circumstances, commercial objectives, tax obligations, and wider corporate strategy.

  • Implementation and Coordination

    Where required, we coordinate implementation with the company’s directors, finance team, accountants, auditors, legal advisers, banks, and other professional service providers.

  • Tax Registration and Compliance Support

    We can assist with relevant registrations, tax computations, company income tax returns, VAT obligations, supporting schedules, payments, and correspondence with the Malta Tax and Customs Administration.

  • Ongoing Corporate Tax Advice

    As the business expands, restructures, enters new markets, completes transactions, or responds to legislative changes, Latitude can provide ongoing advice to keep its tax planning and compliance position under review.

Speak to a Malta Corporate Tax Expert

Corporate tax decisions can affect a company’s structure, cash flow, shareholder position, international operations, compliance obligations, and long-term commercial plans. Early advice is particularly valuable when establishing a business, entering a new market, restructuring a group, changing ownership, completing a transaction, or introducing cross-border arrangements. Speak with a Malta corporate tax expert to review your current position and identify the tax considerations relevant to your business.

Corporate tax decisions can affect a company’s structure, cash flow, shareholder position, international operations, compliance obligations, and long-term commercial plans. Early advice is particularly valuable when establishing a business, entering a new market, restructuring a group, changing ownership, completing a transaction, or introducing cross-border arrangements. Speak with a Malta corporate tax expert to review your current position and identify the tax considerations relevant to your business.

Speak To An Expert

Common Industries and Business Types Supported

No matter the industry, we tailor our advisory and implementation approach to meet the specific requirements and regulatory frameworks relevant to your business.

Latitude works with a range of business models, including:

  • Trading and commercial operations
  • Holding and investment structures
  • FinTech and financial services
  • iGaming and digital platforms
  • Professional services firms
  • Logistics, shipping, and marine services

Corporate Tax, International Tax, and Compliance Considerations

Corporate tax treatment in Malta depends on a company’s residence, activities, income, ownership, financing, transactions, and international position. Tax outcomes should be reviewed in the context of the applicable legislation, relevant treaties, commercial substance, and the specific circumstances of the business.

Corporate Income Tax 

Malta’s standard corporate income tax rate is 35% on net chargeable income. The amount ultimately payable depends on the company’s taxable profits, available deductions, exemptions, reliefs, tax accounts, and other relevant circumstances. 

Corporate Tax Residence 

A company’s Maltese tax position may depend on where it is incorporated, managed, and controlled, as well as the location and nature of its activities. Companies with connections to more than one jurisdiction may require a detailed tax residence and treaty analysis. 

Scope of Taxation 

Maltese companies are generally subject to tax on their worldwide income and capital gains. Foreign companies carrying on activities in Malta may be liable on income arising in Malta. The precise treatment depends on residence, source, permanent establishment, and other relevant factors. 

Full Imputation System 

Malta operates a full imputation system intended to reduce double taxation when taxed company profits are distributed as dividends. Shareholders receive credit for tax paid by the company on the profits from which the dividend is distributed. 

Shareholder Tax Refunds 

Following a dividend distribution, qualifying shareholders may be entitled to claim a refund of part or all of the Malta tax paid by the company. Eligibility and the amount available depend on the nature of the income, the applicable tax account, the shareholder’s circumstances, compliance requirements, and relevant anti-abuse provisions. A refund should not be assumed without professional review. 

Holding Companies and Participation Exemption 

Income or gains derived from qualifying participating holdings may be eligible for Malta’s participation exemption, subject to statutory ownership, anti-abuse, and other qualifying conditions. Each holding and transaction should be reviewed individually. 

Tax Accounts and Profit Distributions 

Maltese companies allocate profits to different tax accounts. The account from which a dividend is distributed can affect shareholder taxation and refund entitlement, making accurate tax accounting and distribution planning important. 

Corporate Tax Returns 

Companies may be required to prepare and submit annual income tax returns, tax computations, financial statements, and supporting schedules. Corporate tax returns in Malta are submitted through an authorized tax practitioner. 

Accounting Records 

Companies registered in Malta must maintain proper and sufficient accounting records. These records support the preparation of financial statements, tax computations, company income tax returns, VAT returns, and other statutory filings. 

Double Taxation Relief 

Malta has a broad network of double taxation agreements, many of which are based on the OECD Model Tax Convention. Treaty relief and other forms of double taxation relief may be available depending on the jurisdictions, income, transaction, beneficial ownership, and applicable conditions. 

Transfer Pricing 

Malta’s transfer pricing rules may apply to in-scope cross-border arrangements between associated enterprises, including dealings involving permanent establishments. Relevant businesses should review arm’s-length pricing, supporting documentation, and any applicable exclusions or thresholds. 

Related-Party Transactions 

Transactions involving shareholders, directors, subsidiaries, parent companies, sister companies, or other related parties should be reviewed for tax, transfer-pricing, company-law, accounting, and reporting implications. 

Group Taxation and Fiscal Units 

Qualifying groups may be able to elect to form a fiscal unit under Malta’s Consolidated Group (Income Tax) Rules. Eligibility, compliance responsibilities, group structure, and the consequences of the election should be reviewed before an application is made. 

VAT Registration and Compliance 

Businesses carrying out economic activities may need to register for VAT, issue appropriate documentation, maintain VAT records, and submit periodic returns. Malta’s standard VAT rate is 18%, although reduced rates, zero-rating, or exemptions may apply to specific supplies. 

Cross-Border VAT 

Businesses supplying or receiving goods and services internationally should review place-of-supply rules, reverse-charge obligations, intra-EU transactions, import and export treatment, VAT recovery, and registration requirements in Malta or other jurisdictions. 

Permanent Establishments 

A business operating across borders may create a taxable presence in another jurisdiction through premises, personnel, agents, or other activities. Permanent establishment exposure should be considered before entering or expanding into a new market. 

Mergers, Acquisitions, and Restructuring

Share transfers, asset transfers, mergers, demergers, acquisitions, disposals, and group reorganizations may create corporate income tax, capital gains, duty, VAT, and reporting consequences. Advice should be obtained before transaction documents are finalized. 

International Reporting 

International groups may be subject to additional reporting and disclosure requirements, including transfer-pricing documentation, country-by-country reporting, mandatory disclosure rules, and other exchange-of-information obligations. 

Global Minimum Tax Considerations 

Multinational enterprise groups and large-scale domestic groups meeting the relevant thresholds may fall within global minimum taxation rules. Groups potentially within scope should assess their effective tax rate, filing obligations, available elections, and group-wide data requirements. 

Commercial Substance and Governance 

Tax structures should reflect genuine commercial activity, decision-making, risk, personnel, premises, and governance. Substance and beneficial ownership considerations can affect access to tax relief, treaty benefits, exemptions, and the overall sustainability of a structure. 

Tax Due Diligence 

Businesses entering an acquisition, investment, restructuring, or disposal should review historic filings, payments, VAT records, tax attributes, transfer-pricing arrangements, disputes, and potential liabilities before completing the transaction. 

Tax Deadlines and Payments 

Corporate tax returns, VAT returns, provisional tax payments, settlement tax payments, refund applications, and other filings must be managed within the applicable deadlines. Electronic filing extensions do not necessarily extend tax payment deadlines. 

Professional Corporate Tax Advice 

Corporate tax treatment depends on the facts of each business, the applicable legislation, relevant treaties, and the interaction between Maltese and foreign tax rules. Professional advice should be obtained before implementing a structure, transaction, distribution, or cross-border arrangement. 

Regulated Corporate Services 

Certain corporate services are regulated in Malta. Regulated corporate services are provided by Vertex Consulting Ltd, a company within the Latitude group, which is licensed and regulated by the Malta Financial Services Authority.

Frequently Asked Questions About Corporate Tax Advisory in Malta

Corporate tax advisory can include tax planning, company and group structuring, restructuring, corporate tax compliance, international tax advice, transfer pricing, transaction support, tax due diligence, VAT advisory, and guidance on legislative developments. 

Corporate tax advice may be useful for start-ups, established Maltese businesses, international companies, holding companies, investment vehicles, family offices, multinational groups, entrepreneurs, shareholders, and investors with business interests in Malta. 

Malta’s standard corporate income tax rate is 35% on net chargeable income. Malta also operates a full imputation system under which qualifying shareholders may be entitled to tax refunds following a dividend distribution. This does not mean that every business automatically benefits from a lower effective rate; the outcome depends on the company’s income, structure, tax accounts, shareholders, and compliance with the relevant conditions. 

A company generally pays Malta tax before distributing taxed profits as dividends. Following a qualifying distribution, an eligible shareholder may apply for a refund of part or all of the tax paid by the company. The refund available depends on factors including the nature and source of the income, the tax account used, the shareholder’s eligibility, and applicable anti-abuse rules. 

Yes. Latitude assists international companies, holding structures, multinational groups, and overseas investors establishing, acquiring, restructuring, or expanding business operations in Malta. Advice can cover corporate tax, international tax, transfer pricing, VAT, and compliance considerations. 

Yes. Corporate tax advice can be coordinated with company formation, ownership planning, registered office services, accounting, company secretarial support, VAT registration, and ongoing corporate administration. Tax advice should ideally be obtained before the company structure is finalized. 

Yes. Malta has a broad network of double taxation agreements. The application of a treaty depends on the jurisdictions involved, the type of income or transaction, tax residence, beneficial ownership, and the relevant treaty conditions. 

Under Malta’s full imputation system, shareholders receiving dividends from taxed company profits receive credit for the tax already paid by the company on those profits. The system is intended to prevent the same profits from being taxed twice at company and shareholder level. 

Yes. Malta provides a participation exemption for qualifying income and gains derived from participating holdings. The exemption is subject to detailed ownership, anti-abuse, and other statutory requirements, so eligibility should be assessed for each structure and transaction. 

No. The rules generally concern in-scope cross-border arrangements between associated enterprises and include relevant exclusions, thresholds, and transitional provisions. Businesses with international related-party transactions should assess whether the rules apply and what documentation may be required. 

Yes. Latitude can assist with tax due diligence, transaction structuring, acquisition and disposal planning, reorganizations, and post-transaction tax considerations. Advice can be coordinated with the other professional advisers involved in the transaction. 

Tax due diligence may examine historic corporate tax returns, tax payments, VAT records, tax attributes, transfer-pricing arrangements, employment taxes, open assessments, correspondence with authorities, and potential liabilities that could affect a proposed transaction. 

Yes. Latitude can advise on VAT registration, Malta and EU VAT rules, place-of-supply considerations, cross-border goods and services, input tax recovery, VAT returns, and ongoing indirect tax compliance. 

Yes. Latitude can assist with corporate tax registrations, tax computations, supporting schedules, financial information, and the preparation and submission of company income tax returns through the appropriate authorized tax practitioner. 

A fiscal unit is a qualifying group formed under Malta’s Consolidated Group (Income Tax) Rules. Subject to the applicable conditions and election, the principal taxpayer assumes responsibility for the fiscal unit’s income tax obligations. The suitability and consequences of group taxation should be assessed before an application is made. 

Potentially. A foreign company may become liable to Maltese tax because it earns Malta-source income, carries on business through a permanent establishment in Malta, or is managed and controlled from Malta. The outcome depends on the company’s activities, structure, management, and any applicable double taxation agreement. 

Yes. Restructuring can create corporate tax, capital gains, duty, VAT, accounting, and reporting consequences. Obtaining advice before agreements or transfers are completed provides greater scope to evaluate the available options and address potential risks. 

Yes. Latitude can provide ongoing advice as a business expands, enters new markets, changes ownership, introduces new transactions, restructures, or responds to changes in Maltese and international tax legislation. 

Yes. Our team can work alongside internal finance teams, accountants, auditors, legal counsel, bankers, and overseas tax advisers to provide coordinated support across different workstreams and jurisdictions. 

Latitude combines corporate tax advisory with international mobility, corporate services, accounting, company secretarial support, transaction assistance, and international business expertise. This allows tax considerations to be reviewed as part of the client’s wider commercial, ownership, and cross-border objectives. 

Speak to a Malta Corporate Tax Expert Today

Latitude provides Corporate Tax Advisory services in Malta for start-ups, established businesses, holding companies, investment vehicles, family offices, international groups, entrepreneurs, and investors. Whether you are establishing a Malta company, restructuring an existing organization, expanding internationally, completing a transaction, or reviewing your current tax position, Latitude can help you understand the relevant tax considerations and move forward with clarity and confidence.

  • Corporate tax planning, business structuring, and transaction support
  • International tax, transfer pricing, and VAT guidance
  • Corporate tax compliance and ongoing advisory support

Name(Required)
Which corporate services are you interested in?

*Disclaimer: By submitting this form, you agree to our Privacy & Cookie Policy and acknowledge our practices regarding the collection and use of your personal data. Unsubscribe anytime at privacy@latitudeworld.com.