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International Tax Advisory

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

Christine Ann Galea

Tax Transformation Leader

Horst Wickinghoff

Horst Wickinghoff

Senior New Business Manager

Matthew Mizzi

Matthew Mizzi

Tax Associate

International Tax Advisory – What you need to know

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.

  • Entrepreneurs with an international setup - You already run a business in the UK and are exploring whether a holding structure or relocation to Malta makes sense
  • Individuals considering a change of residence - You're planning to move your centre of life to Malta and need clarity on the Temporary Non-Residence rule, the post-2025 non-dom landscape, substance requirements and properly severing your UK tax residence
  • Digital Independents - Poker players, streamers, influencers or location-independent professionals who want to structure their income in a tax-compliant way
  • High-net-worth individuals (HNWI) - You manage assets across multiple jurisdictions, hold participations or property internationally and need a coordinated tax strategy
  • Investors with overseas assets - Capital gains, dividends, rental income or foreign participations require careful tax coordination
  • Families with succession planning needs - You want to transfer wealth across generations in a structured manner while minimising tax risks on inheritance

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.

  • Substance over theory - We don't advise by template. We test whether a structure is commercially, legally and personally viable. If it isn't, we'll tell you.
  • Deep Malta specialisation - Years of experience in international tax structuring with a Malta focus. We know the system, the authorities and the pitfalls.
  • Licensed CSP - As a CSP Class C (licensed Corporate Service Provider), we're authorised to set up, manage and represent tax structures in Malta before the authorities.
  • Interdisciplinary team - Tax advisers, lawyers, auditors and CSP-licensed professionals working together. No handover gaps, no information lost in translation.
  • Advisory from a team that understands what UK and international clients actually face. We know how HMRC thinks.
  • Compliant before OECD/G20 reform - Our structures were already rule-compliant before the tightened international standards came in. Our clients barely had to adjust.

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.

Got an international tax question?

Book a free initial consultation. We'll give you an honest answer on whether and how we can help.

Book a consultation

International Tax Advisory – Our capabilities

International Tax Planning

Tailored advisory on tax structuring for businesses and private individuals.

UK Departure Planning

Assessing your UK tax position - TNR rule, non-dom abolition, IHT tail - before you make the move.

Double Tax Treaties

Application and optimisation of DTT provisions for your situation.

Substance Requirements

Establishing and documenting genuine economic presence and substance.

Holding Structures

Setting up and managing holding, participation and group structures.

Corporate Tax Compliance

Tax returns, VAT registration, refund procedures and authority correspondence.

Profit and Dividend Planning

Structuring dividend flows, profit retention and exit strategies.

Expert Network

Access to specialist partners and international tax expertise.

International Tax Advisory – How it works

  1. Initial Consultation

    Analysis of your tax situation and objectives. Always free of charge.

  2. Strategy Development

    Creating a tailored tax strategy, aligned with your personal and business reality.

  3. Documentation

    Preparation and review of all required tax and corporate documents.

  4. Authority Liaison

    Coordination with tax authorities in Malta and your home country. Filing of relevant notifications.

  5. Implementation

    Executing the structure - whether holding setup, residence relocation or tax realignment.

  6. Ongoing Support

    Continuous guidance, monitoring of regulatory changes and adaptation to new requirements.

International Tax Advisory – Your contacts

Christine Ann Galea

Christine Ann Galea

Tax Transformation Leader

Tax Advisory
Book a consultation
Horst Wickinghoff

Horst Wickinghoff

Senior New Business Manager

Tax AdvisoryCompany Formation
Book a consultation
Matthew Mizzi

Matthew Mizzi

Tax Associate

Tax Advisory
Book a consultation

Client Voices

What trust looks like in practice.

The free initial consultation with Horst Wickinghoff was very informative, and all my questions were answered/resolved. None of the other firms I contacted offer a free initial consultation. I will turn to Dr. Werner & Partner again if I have further questions, as you can hold Zoom calls with them from anywhere, and I felt that help was provided quickly and efficiently.

Initial Consultation
Max RollerTranslatedGoogle Review

After my husband had a very good consultation with Horst Wickinghoff, I also sought his expertise. He explains complex matters (for me) in a completely understandable way and addressed my questions directly. He is also very personable – something that shouldn't be neglected in this industry. :) Therefore, he has my absolute recommendation.

Tina S.TranslatedClarity

I needed information regarding double taxation between Malta and Germany. All open questions were clarified right during the initial consultation, and free of charge at that. I will certainly come back to DW&P when it comes to preparing my tax return. Many thanks for the competent and straightforward advice.

Lisa LangeTranslatedDouble Taxation

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CSP Licensed Badge

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).

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