International Tax Planning
Tailored advisory on tax structuring for businesses and private individuals.
Cross-border tax planning is never one-size-fits-all. We advise entrepreneurs, private individuals and high-net-worth clients on every tax question surrounding Malta - from exit tax planning and structuring through to ongoing compliance. Honest, legally sound, built on substance. — Since 2013 - CSP Class C - Serving international clients
Your contacts
Christine Ann Galea
Tax Transformation Leader
Horst Wickinghoff
Senior New Business Manager
Matthew Mizzi
Tax Associate
When you relocate your residence, structure a business internationally or manage wealth across borders, you're facing a web of national tax laws, international treaties and regulatory requirements. The question isn't whether something can be optimised. It's whether the structure you choose will survive scrutiny.
That's exactly where we come in. Our international tax advisory combines Maltese and international tax law with a clear-eyed view of your actual living and business situation. We don't develop theoretical models that look good on paper. We build structures that hold up in front of HMRC, during tax investigations and in everyday practice.
In over 70 per cent of initial consultations, we advise against proceeding - because the conditions aren't right or the expected benefit doesn't justify the risk. When we do advise, we do it properly. And when it doesn't fit, we say so.
Tax Analysis and Risk Assessment: We review your starting position in your home country, assess the risks around a change of residence and identify tax pitfalls - before you make any decisions.
International Tax Planning: Development of a tailored tax strategy covering income, capital gains, dividends and disposal proceeds - aligned with your personal and business circumstances.
UK Departure and Arrival Planning: Advisory on the Temporary Non-Residence rule, the abolition of the non-dom remittance basis, IHT long-term resident tail, tax residence status and what a clean break from UK taxation actually requires in practice.
Structuring and Holding Advisory: Setting up and optimising holding structures, participation companies or foundations - where it genuinely makes tax and commercial sense.
Corporate Tax Compliance: Preparation and filing of tax returns, support with the refund system, VAT registration and ongoing documentation with the Maltese authorities.
Double Tax Treaties: Application and optimisation of DTT provisions for capital flows, services and participations - including avoidance of treaty overrides and hybrid mismatches.
Coordination with Your Home Country: Liaison with your local tax adviser, clarification of implications for National Insurance, pensions and inheritance tax.
Ongoing Tax Support: Continuous support on tax matters, HMRC enquiries and regulatory changes - available as a standing engagement including accounting and compliance.
Is Malta right for everyone who wants to reduce their tax bill?
No. We advise on an individual basis - and in the majority of cases we recommend against proceeding if the conditions aren't met. Without genuine substance, real presence and tax transparency, a Malta structure is neither legal nor sensible.
How does your advisory differ from local tax advisers?
Local tax advisers know their own jurisdiction. We connect multiple jurisdictions from both a tax and legal perspective. That means we can see how relocating from the UK affects your Malta structure - and the other way round.
What does the advisory process look like?
After a free initial consultation, we analyse your situation, define clear objectives and develop a tailored strategy from there. During implementation, we work closely alongside you - with a dedicated point of contact.
I've told HMRC I'm leaving and rented a flat in Malta. Is that enough?
No. Informing HMRC of your departure alone isn't sufficient to be treated as non-resident for tax purposes. What matters is where your actual centre of life is - and you need to be able to demonstrate that if challenged.
Do you also advise on group structures or exit scenarios?
Yes. We support clients through business sales, restructurings, relocations and share-for-share exchanges - including tax valuations, documentation and mitigation of future HMRC enquiry risks.
Is all of this legal?
Yes. We work exclusively within the bounds of current legislation and international standards - OECD, CRS, EU directives. Tax optimisation is legal. Tax evasion is not. We know the difference inside out.
What is the FITWI regime, and is it an alternative to Malta's traditional tax system?
Since September 2025, Malta has introduced an optional flat tax rate of 15% on income from employment, self-employment and investment under the FITWI regime (Final Tax on Income from Work and Investment, Legal Notice 188/2025). It's available to individuals who become tax resident in Malta and comes with a minimum annual tax of €15,000. The regime is designed to simplify Malta's tax proposition significantly - but it sits alongside the traditional corporate tax and 6/7ths refund system, not in place of it. Whether FITWI makes sense for your situation is something we'd work through in an initial consultation.
Book a free initial consultation. We'll give you an honest answer on whether and how we can help.
Tailored advisory on tax structuring for businesses and private individuals.
Assessing your UK tax position - TNR rule, non-dom abolition, IHT tail - before you make the move.
Application and optimisation of DTT provisions for your situation.
Establishing and documenting genuine economic presence and substance.
Setting up and managing holding, participation and group structures.
Tax returns, VAT registration, refund procedures and authority correspondence.
Structuring dividend flows, profit retention and exit strategies.
Access to specialist partners and international tax expertise.
Analysis of your tax situation and objectives. Always free of charge.
Creating a tailored tax strategy, aligned with your personal and business reality.
Preparation and review of all required tax and corporate documents.
Coordination with tax authorities in Malta and your home country. Filing of relevant notifications.
Executing the structure - whether holding setup, residence relocation or tax realignment.
Continuous guidance, monitoring of regulatory changes and adaptation to new requirements.



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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).