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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.

MFSA-licensed firmBased in Malta since 2013English-speaking advisory team
Discreet and confidential
Experience with Cyprus-to-Malta transitions
Advice from experienced senior tax advisers
Onboarding only after individual assessment

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.

1Your Topic
2Contact Details
Confidential initial review of your situation
Response within 24 hours (working days)
30-minute initial consultation with senior advisers
Offices in Birkirkara, Malta
No obligation
5% effective Corporation Tax
Based in Malta since 2013
EU member state
Indefinite non-dom status

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
Team-Besprechung im Konferenzraum
Empfangsbereich Borg Galea und Dr. Werner & Partners

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.

Mandantenakten im Archiv der Kanzlei
Konzentrierte Arbeit im Open-Space-Büro

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

With a Cyprus structure

15% Corporation Tax since 2026 (previously 12.5%)

With a Malta structure

5% effective Corporation Tax - regardless of industry

With a Cyprus structure

Non-dom limited to 17 years

With a Malta structure

Indefinite non-dom status

With a Cyprus structure

IP Box only for qualifying IP income with an R&D nexus

With a Malta structure

Refund system for all types of income - no IP requirement

With a Cyprus structure

4.5+ hour flight to London/major European cities

With a Malta structure

Around 3-hour flight to London/major European cities

With a Cyprus structure

60-day rule is increasingly scrutinized by home country tax authorities

With a Malta structure

Clear substance requirements, MFSA-regulated, and accepted by tax authorities

With a Cyprus structure

Divided territory, British military bases (Akrotiri, Dhekelia) - targeted by Iranian strikes in February 2026

With a Malta structure

Constitutional neutrality, not a NATO member, no foreign military bases, no divided territory

Legally compliant. Substance-focused. Fully documented.

Clean documentation and clear reasoning for every structural decision - for authorities, banks, and your own peace of mind.
Malta is an EU member state, part of the Schengen area, and constitutionally neutral (Art. 1(3)). It is not a NATO member, has no foreign military bases, and has no divided territory. Following the Iranian strikes on the British bases of Akrotiri and Dhekelia in Cyprus in February 2026, this is a tangible stability advantage.
No letterbox companies, no artificial substance. We only implement structures that can withstand an audit.
Clear communication of requirements, risks, and limitations - even if it means advising against our services.
Structuring with bank and payment readiness in mind, so your company is fully operational from day one.
If our initial review shows no clear advantage over your existing Cyprus structure, we will tell you upfront - before you incur any costs.

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.

Dr. Jörg Werner

Your advisers

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

Horst Wickinghoff

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

Nathaniel Borg

Director Audit & Consulting

Certified Public Accountant (Fellow) and MBA. Advises on corporate structuring and long-term business strategy.

Roderick Galea

Roderick Galea

Director Accounting & Tax

B.Acc. (Hons) University of Malta, Certified Public Accountant. Specializes in Maltese accounting and tax optimization.

Team im Büroflur der Kanzlei
Mandantenakten im Großraumbüro
Konzentrierte Arbeit am Arbeitsplatz
Empfangsbereich der Kanzlei

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.

Markus SchirpDirector, Schirp DSO

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!

Client

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!

Sandro BernardiniDirector, ZUKUNFTSBLICK

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
Discreet & confidential
Your data is never shared
Response within 24 hours (working days)
30 minutes with a senior adviser
Onboarding only after assessment

We only take on new clients after a thorough initial assessment.

Structuring early reduces future risks and the need for unnecessary corrections.

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).