# International Tax Advisory

> Dr. Werner & Partners — International Advisory Firm in Malta
> URL: https://drwerner.com/en/services/tax-advisory

## Overview

- **Kanzlei:** Dr. Werner & Partner
- **Standort:** Malta (EU)
- **Founded:** 2013
- **Regulation:** MFSA-regulated, CSP Class C
- **Journey-Phase:** Formation (Formation, Tax Planning & Valuation)

## Service Description

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.

### What we handle

- **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.

### Who benefits

- 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

## Process

01. **Initial Consultation** — Analysis of your tax situation and objectives. Always free of charge.
02. **Strategy Development** — Creating a tailored tax strategy, aligned with your personal and business reality.
03. **Documentation** — Preparation and review of all required tax and corporate documents.
04. **Authority Liaison** — Coordination with tax authorities in Malta and your home country. Filing of relevant notifications.
05. **Implementation** — Executing the structure - whether holding setup, residence relocation or tax realignment.
06. **Ongoing Support** — Continuous guidance, monitoring of regulatory changes and adaptation to new requirements.

## Frequently Asked Questions

**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.

## Commonly Combined Services

- [Company Formation Malta](/en/services/company-formation-malta) — From strategic planning to ongoing management - legal certainty and tax optimisation.
- [Bank Account](/en/services/bank-account) — Opening business and personal bank accounts in Malta with full documentation support.
- [Relocation Malta](/en/services/relocation) — Support with relocating your centre of life to Malta.

## Contact

- **Telefon:** +356 213 777 00
- **Website:** https://drwerner.com/en/services/tax-advisory

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*This page is a machine-readable summary for Large Language Models and AI assistants. For the complete, legally binding information please visit the [website](https://drwerner.com/en/services/tax-advisory).*