Location Profile
Dubai (UAE)
9% corporate tax since 2023, no DTA with Germany, no EU membership. What international entrepreneurs need to know.
9 %
CIT since 2023
None
DTA with DE
Jurisdiction Comparison
Where Do International Entrepreneurs Set Up? Dubai, Cyprus, Portugal, Bulgaria or Malta?
Dubai, Cyprus, Portugal, Bulgaria, or Malta? Every jurisdiction has its strengths. We break down what truly matters for UK and international entrepreneurs.
Location Comparison
Key Locations at a Glance
Choosing the right jurisdiction is one of the most consequential decisions for international entrepreneurs. Tax rates are just one factor. Double tax treaties, EU access, substance requirements, and quality of life play equally important roles. On these pages, you will find fact-based assessments of the jurisdictions most frequently considered by UK and international business owners.
Individual Locations
Location Profiles
Location Profile
Cyprus
EU member, 15% corporate tax since 2026, strong IP Box regime and Non-Dom status for 17 years. Strengths and limitations at a glance.
15 %
CIT since 2026
~2,5 %
IP Box effective
Location Profile
Portugal
The NHR programme is history. Its successor IFICI only applies to certain professions. What remains and what has changed.
Ended
NHR Status
20 %
IFICI Rate
Location Profile
Bulgaria
10% flat tax on everything, EU member since 2007, lowest cost of living in the EU. What international entrepreneurs should know about bureaucracy and legal certainty.
10 %
CIT / PIT
Since 2025
Schengen
Location vs. Malta
Direct Comparisons with Malta
Direct Comparison
Dubai vs. Malta
Taxes, DTA coverage, EU access and substance requirements in a direct comparison.
9 %
Dubai CIT
5 %
Malta effective
Direct Comparison
Cyprus vs. Malta
Two EU islands, two tax systems. Flat rate vs. refund, IP Box vs. industry freedom.
15 %
Cyprus CIT
5 %
Malta effective
Direct Comparison
Portugal vs. Malta
NHR ended, IFICI restricted. How does Portugal compare to Malta now?
21 %
Portugal CIT
5 %
Malta effective
Direct Comparison
Bulgaria vs. Malta
10% flat tax vs. 5% refund system. Two EU locations, two philosophies.
10 %
Bulgaria CIT
5 %
Malta effective
Next step
Which jurisdiction aligns with your goals?
In a free initial consultation, we analyse your situation and determine whether Malta or another jurisdiction is the right choice for you. Honest, confidential, and without any sales pressure.
Dr Jörg Werner
Founder & Lawyer
and his team in Malta
