An ideal European investment hub
Malta combines full EU membership with a legal, professional and fiscal infrastructure purpose-built for international capital. Where European credibility meets Mediterranean reach.
The European Union advantage
Single-market access
EU member since 2004: freedom of establishment and free movement of capital and services across the world's largest single market.
Eurozone & Schengen
Euro since 2008 and Schengen since 2007 — no intra-EU currency risk and seamless European mobility.
EU legal certainty
Company, financial-services and AML law harmonised with EU directives; MFSA supervision and recourse to EU courts.
The Malta advantage
Strategic location
At the crossroads of Europe, North Africa and the Middle East — a natural bridge for capital between three continents, in the CET zone.
English-speaking, common-law roots
English is an official language; legislation, courts and corporate documentation operate in English on a hybrid legal system.
Professional ecosystem
Big Four auditors, international law firms, banks and corporate-service providers specialised in cross-border structures; stable, investment-grade economy.
The tax framework
Refundable credit system
Profits taxed at 35%; on distribution, shareholders may claim refunds (typically 6/7ths), bringing the effective rate on trading income to ≈5%.
Participation exemption
Dividends and gains from qualifying holdings can be fully exempt — ideal for holding and investment structures.
Treaties, no withholding
~80 double-tax treaties, EU directives access, and generally no Maltese withholding tax on outbound dividends, interest or royalties.