For Entrepreneurs
Are you running an international business and looking to establish a tax-efficient, operational base in Malta? DW&P guides business owners from initial structural advisory and Malta Limited formation through to ongoing operations.
High domestic tax rates, surcharges, and local business taxes — as an international entrepreneur, you often keep less than half of your profits. Malta offers a fully EU-compliant alternative: an effective corporate tax rate of around 5%, a powerful holding regime, and a law firm that has been guiding clients through the entire process since 2013.
~5%
Effective corporate tax rate
Malta 6/7 Refund
100%
Participation Exemption for holding companies
70+
Double tax treaties
3–6 Mo.
From initial consultation to operational Malta Limited
Jurisdiction Comparison
Where should you relocate? A tax and structural comparison of the most popular jurisdictions for international entrepreneurs.
| Jurisdiction | Corporate Tax | Holding Regime | EU Member | Official Language |
|---|---|---|---|---|
| Malta | 5% effective | 100% Participation Exemption | Yes | English |
| Dubai | 9% (from 375K AED) | 0% in Free Zones | No | Arabic |
| Cyprus | 15% (from 2026) | IP Box + Part. Exemption | Yes | Greek |
| Portugal | 20% (+ surcharges) | Part. Exemption (95%) | Yes | Portuguese |
Malta allows you to combine an operational Malta Limited (5% effective tax) with a holding company (100% Participation Exemption).
Full access to the EU single market, SEPA banking, and over 70 double tax treaties.
Company formation, tax advisory, relocation, accounting, and compliance—all handled by a single firm.
We analyze your business model, shareholding structure, and goals. We then recommend an operational Malta Limited, a holding company, or a combination of both.
Optimizing the split between salary and dividends, analyzing double tax treaties, and coordinating with your domestic tax advisor.
Drafting the Articles of Association, registering with Companies House, and securing your tax and VAT numbers.
Registration, residence permits, finding a home, and health insurance. DW&P coordinates the entire process.
Setting up a business account, serviced office, and operational infrastructure. We provide accounting, compliance, and audit support under one roof.
Client Voices
Transparency matters to us. Here you will find answers to the most common questions on this topic.
As a rule of thumb, from an annual profit of around EUR 250,000, the tax advantages of a Malta structure significantly outweigh the setup and maintenance costs. Malta can also be worthwhile for lower amounts, especially if quality of life and having an EU base are important factors.
A Malta Limited pays 35% corporate tax on its profits. When dividends are distributed, shareholders can claim a refund of 6/7ths of the tax paid. This leaves an effective tax rate of around 5%. The refund is typically paid out within a few months of the application.
An operational Malta Limited conducts day-to-day business and benefits from the 6/7ths refund system (approx. 5% effective tax). A Malta holding company holds shares in other companies and utilizes the Participation Exemption, meaning dividends and capital gains from qualifying holdings are 100% tax-free.
There are several options: your existing company can be liquidated, retained as a holding company, or continued as a dormant entity. When relocating internationally, you must consider the tax implications of relocating, such as potential exit taxes. DW&P coordinates the tax transition alongside your domestic tax advisor.
To establish tax residency in Malta, you must demonstrably shift your center of life to the island. This means having a rental agreement or property, actual physical presence (usually more than 183 days a year), and deregistering from your home country. Business trips are, of course, permitted.
From the initial consultation to an operational Malta Limited, it typically takes 3 to 6 months. The company formation itself takes about 2 to 4 weeks. Your relocation can run parallel to the formation process.
Schedule a confidential initial consultation—free of charge, either in person or via video call.
Corporate Services at DW&P Dr. Werner & Partners are provided by DW&P Services Ltd. (C 103208) which is regulated by the MFSA and is licensed under Authorised Person ID: DSER-23577 to carry out the activities of a Class C CSP in terms of the Company Services Providers Act (Cap. 529 of the Laws of Malta).
