From Cyprus to Malta
5% instead of 15% - why entrepreneurs are moving from Cyprus to Malta
Since January 2026, Cyprus applies a 15% Corporation Tax. Through its EU-compliant refund system, Malta achieves an effective tax burden of 5% - regardless of your industry. We offer a free assessment to see if relocating makes sense for you.
Confidential structure and suitability assessment
We will review your case and give you an honest assessment of whether moving from Cyprus to Malta is practical and beneficial for your situation.
Understand it in 60 seconds
For whom
International entrepreneurs in Cyprus exploring alternatives following the Corporation Tax increase to 15%.
Result
A legally compliant Malta structure with 5% effective Corporation Tax, indefinite non-dom status, and Double Tax Treaty protection.
Why now
Cyprus Corporation Tax at 15% since 2026, non-dom limited to 17 years, IP Box restricted to qualifying IP.
Next step
A 30-minute initial consultation with a senior adviser - free of charge and with no obligation.
Malta instead of Cyprus - who it makes sense for and when Cyprus remains better
Not everyone benefits from a move. We'll tell you upfront when Malta offers a stronger foundation.
Malta instead of Cyprus - ideal if you...
- Run a service, consulting, trading, SaaS, or e-commerce business - without your own qualifying IP
- Are using the Cyprus Corporation Tax increase to 15% as an opportunity to review your setup
- Want to utilize your non-dom status for longer than 17 years
- Want to be closer to major European cities - a short flight instead of 4.5+ hours
- Value stability and planning security as key location factors
Cyprus remains better if you...
- Run an IP-driven business with a genuine research and development nexus in Cyprus - the 2.5% IP Box rate is lower than Malta's 5%
- Have deep roots in Cyprus and do not wish to relocate
- Primarily need proximity to the MENA region or the Middle East for your business


What sets us apart from other Malta corporate service providers
Substance and documentation - no off-the-shelf packages
Every structure we set up is tailored to your specific situation. This includes comprehensive documentation - ensuring you are fully protected during any audits.
Experience with Cyprus-to-Malta transitions
We know the typical challenges of relocating: non-dom transfers, tax residency during the transition phase, and coordinating with partners on the Cyprus side. This isn't new territory for us.
Senior advisory beyond the initial setup
Your points of contact are experienced tax advisers and lawyers - not sales reps. And our support doesn't end once the company is formed.
Clear roadmap from initial review to implementation
You always know what happens next and exactly what it costs. No hidden steps, no nasty surprises later on.
Our Process
Your path from Cyprus to a Malta structure
From initial assessment through structuring to ongoing support - everything from one source.
Free initial consultation (incl. structure comparison)
We analyze your current setup, assess whether Malta is a good fit, and draft a concrete structural proposal: legal form, shareholder structure, tax classification, and timeline. You leave with a clear roadmap. Free of charge and with no obligation.
Implementation and transition
We implement the recommended Malta structure: company formation, building substance, regulatory registration, and full documentation. If you need to wind down or maintain your Cyprus company, we coordinate with our network of experienced local partners. You get complete cost transparency at every stage.
Ongoing support and compliance
Accounting, annual financial statements, tax advisory, and regular compliance checks. We ensure your Malta structure consistently meets all current regulatory requirements.


What you actually get at each stage
No vague chats. Every phase delivers a tangible result.
In the initial consultation
Free- Assessment of whether moving from Cyprus to Malta makes sense for you
- Tax structure comparison: your current Cyprus burden vs. a Malta scenario
- Overview of the process, timeline, and potential hurdles during the transition
- A clear recommendation on whether and how to proceed
In the structure blueprint
Engaged- Written structural concept with a reasoned recommendation
- Implementation roadmap for the Malta structure, including advice on transition planning for the Cyprus side
- Complete list of required documents and evidence
- Transparent cost breakdown for the implementation phase
During implementation
Engaged- A fully incorporated and operational Malta structure
- Coordination with authorities, banks, and all involved parties
- Complete documentation package to ensure audit readiness
- Ongoing tax support if desired
By the end, you won't just know if Malta is a good idea - you'll know exactly how to do it, what the requirements are, and what it takes.
Cyprus structure vs. Malta structure compared
15% Corporation Tax since 2026 (previously 12.5%)
5% effective Corporation Tax - regardless of industry
Non-dom limited to 17 years
Indefinite non-dom status
IP Box only for qualifying IP income with an R&D nexus
Refund system for all types of income - no IP requirement
4.5+ hour flight to London/major European cities
Around 3-hour flight to London/major European cities
60-day rule is increasingly scrutinized by home country tax authorities
Clear substance requirements, MFSA-regulated, and accepted by tax authorities
Divided territory, British military bases (Akrotiri, Dhekelia) - targeted by Iranian strikes in February 2026
Constitutional neutrality, not a NATO member, no foreign military bases, no divided territory
15% Corporation Tax since 2026 (previously 12.5%)
5% effective Corporation Tax - regardless of industry
Non-dom limited to 17 years
Indefinite non-dom status
IP Box only for qualifying IP income with an R&D nexus
Refund system for all types of income - no IP requirement
4.5+ hour flight to London/major European cities
Around 3-hour flight to London/major European cities
60-day rule is increasingly scrutinized by home country tax authorities
Clear substance requirements, MFSA-regulated, and accepted by tax authorities
Divided territory, British military bases (Akrotiri, Dhekelia) - targeted by Iranian strikes in February 2026
Constitutional neutrality, not a NATO member, no foreign military bases, no divided territory
Legally compliant. Substance-focused. Fully documented.
Your adviser
Dr. Jörg Werner
Lawyer & Founder
Honesty is our top priority. We will tell you straight if a solution isn't the right fit for you.“
- Founded the firm in Malta in 2013
- Personally advised international clients since 2013
- Specialized in exit taxation & Malta structures
I would be delighted to meet you personally.
Drop by our office for a coffee.

Your advisers
Our team for all your questions about moving from Cyprus to Malta

Horst Wickinghoff
Senior New Business Manager
Experienced solutions expert for company formations and business relocations. Focused on long-term success through solid corporate structuring.

Nathaniel Borg
Director Audit & Consulting
Certified Public Accountant (Fellow) and MBA. Advises on corporate structuring and long-term business strategy.

Roderick Galea
Director Accounting & Tax
B.Acc. (Hons) University of Malta, Certified Public Accountant. Specializes in Maltese accounting and tax optimization.




Client Voices
What our clients say about us
„For me, DW&P stands out primarily because of their straightforward communication and transparent, fair pricing structure, paired with a high level of professional expertise that I haven't found anywhere else.“
„I particularly value the confidential, almost family-like relationship, which has helped us successfully navigate every hurdle together. This is how sustainable business relationships are built over the years. Dr. Werner & Partners - a holistic support model that completely delivers on its promises!“
„DW&P in four words? Fast, transparent, reasonably priced, and efficient. Very efficient. Thank you Philipp and thank you Jörg for six years of successful collaboration!“
Frequently asked questions
Typically, we set up a new Malta company and gradually transfer the business operations. Our focus is entirely on the Malta side: formation, structure, substance, and compliance. To wind down or maintain your Cyprus company, we work with a network of experienced local partners, coordinating them on your behalf if needed. We'll clarify the best approach for your specific structure during the initial consultation.
Yes, this is possible and often makes sense - for example, for existing contracts or during a transition phase. The key is keeping the tax allocation clean: Where is the place of effective management? Where are decisions made? We advise you on the Malta side to ensure no double taxation risks arise. If you need ongoing support for the Cyprus company, we can connect you with experienced local partners.
The Cyprus and Malta non-dom regimes are entirely separate national rules. Your Maltese non-dom status is assessed independently of your previous status in Cyprus. The basic requirement: you must not be domiciled in Malta (i.e., you must not have a Maltese domicile of origin or choice). For most international entrepreneurs moving from Cyprus, this requirement is easily met.
No. The 17-year limit is strictly a Cypriot rule and has no bearing on your status in Malta. Malta's non-dom regime has no such time limit. You start in Malta with a fresh, independent non-dom status - regardless of how long you utilized the status in Cyprus.
The transition phase requires careful planning. The goal is to cleanly end your tax residency in Cyprus and establish it in Malta - without creating a period of uncertain tax status. Factors like your actual physical presence, the place of effective management, and your registration in Malta all play a role. We create a customized timeline that accounts for all these points.
Only to an extent. The Cyprus IP Box grants a reduced tax rate of around 2.5% - but strictly for qualifying IP income with a demonstrable research and development nexus. Malta's refund system is much broader: it applies to all types of income, not just IP. In return, the effective rate is 5%. For companies without their own intellectual property, Malta has a clear advantage. For IP-intensive business models with genuine R&D in Cyprus, the IP Box may remain the better choice.
The initial consultation lasts about 30 minutes and is conducted by a senior adviser. We analyze your existing Cyprus structure, compare the tax burden with a Malta scenario, and give you an honest assessment of whether a move makes sense for you. There is no obligation.
The Malta company formation itself usually takes 4 to 8 weeks. The total duration of the transition depends on your existing structure: Do contracts need to be rewritten? Is there a holding company? Do bank accounts need to be switched? We will give you a realistic timeframe after the initial review.
You will have a dedicated point of contact from our senior team - no anonymous clerks. Your adviser knows your case inside out and guides you through the entire process: from the initial review and company formation to ongoing support.
All information you share with us is treated with strict discretion and is never passed on to third parties. As a licensed firm, we are bound by professional secrecy. Our internal processes are designed to ensure full data protection compliance.
Next step
Find out if Malta offers a better foundation for your Cyprus business
Relocating within the EU requires careful thought. Let's review it together - before you make a decision.
Free structure and suitability assessment
- You'll know whether Malta offers a tax advantage over Cyprus in your specific situation
- You'll understand the key differences: refund system vs. IP Box, indefinite vs. limited non-dom
- You'll see exactly how the transition works - timeline, steps, and costs
- You'll learn how we can coordinate with the Cyprus side through our partner network
- You'll get a clear recommendation - even if that means staying in Cyprus
We only take on new clients after a thorough initial assessment.
Structuring early reduces future risks and the need for unnecessary corrections.








