{"id":500,"date":"2019-12-12T09:41:17","date_gmt":"2019-12-12T08:41:17","guid":{"rendered":"https:\/\/www.act-malta.ru\/?page_id=500"},"modified":"2021-08-03T14:44:52","modified_gmt":"2021-08-03T12:44:52","slug":"corporate-taxation-in-malta","status":"publish","type":"page","link":"https:\/\/www.act-malta.ru\/why-malta\/corporate-taxation-in-malta\/","title":{"rendered":"Corporate Taxation in Malta"},"content":{"rendered":"

[et_pb_section fb_built=»1″ admin_label=»Hero Section» module_id=»form» _builder_version=»4.0.6″ custom_padding=»0|0px|0px|0px»][et_pb_row column_structure=»1_2,1_2″ use_custom_gutter=»on» _builder_version=»4.0.9″ width=»100%» max_width=»100%» custom_padding=»0px|0|0px|» use_custom_width=»on» width_unit=»off» custom_width_percent=»100%»][et_pb_column type=»1_2″ _builder_version=»4.0.9″ custom_padding=»110px|4%|30px|8%|false|false» custom_padding_tablet=»60px|10%|60px|10%» custom_padding_phone=»» custom_padding_last_edited=»on|tablet» padding_tablet=»60px|10%|60px|10%» padding_last_edited=»on|tablet» custom_padding__hover=»|||»][et_pb_text _builder_version=»4.0.9″ text_font=»||||||||» header_font=»||||||||» header_3_font=»|600|||||||» header_3_text_color=»#c2ab92″ header_3_font_size=»16px» header_3_letter_spacing=»1px» background_layout=»dark» max_width=»600px» module_alignment=»left» custom_margin=»||20px|» locked=»off»]<\/p>\n

Information<\/h3>\n

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[\/et_pb_text][\/et_pb_column][et_pb_column type=»1_2″ _builder_version=»4.0.9″ background_color=»#121212″ use_background_color_gradient=»on» background_color_gradient_start=»rgba(18,18,18,0.5)» background_color_gradient_end=»#121212″ background_color_gradient_overlays_image=»on» background_image=»https:\/\/www.act-malta.ru\/wp-content\/uploads\/2019\/11\/nature-cliff-malta.jpg» custom_padding=»100px||30px||false|false» custom_padding_tablet=»60px||60px|» custom_padding_phone=»» custom_padding_last_edited=»on|tablet» padding_tablet=»60px||60px|» padding_last_edited=»on|tablet» custom_padding__hover=»|||»][et_pb_contact_form captcha=»off» email=»info@act.com.mt» title=»Get in touch with us!» custom_message=»A new message from act.com.mt has been generated from a contact form.||et_pb_line_break_holder||||et_pb_line_break_holder||Name: %%Name%%||et_pb_line_break_holder||Email Address: %%Email%%||et_pb_line_break_holder||Message: %%Message%%» success_message=»Thank you for contacting us! We will get in touch with you shortly.» submit_button_text=»Get in touch» _builder_version=»4.0.9″ title_level=»h4″ background_color=»#ffffff» max_width=»80%» max_width_tablet=»» max_width_phone=»» max_width_last_edited=»on|tablet» custom_margin=»|||-8%» custom_margin_tablet=»60px|60px|60px|60px» custom_margin_phone=»» custom_margin_last_edited=»on|tablet» custom_padding=»6%|10%|8%|10%||» animation_style=»slide» global_module=»684″][et_pb_contact_field field_id=»Name» field_title=»Name» fullwidth_field=»on» _builder_version=»4.0.6″ button_text_size__hover_enabled=»off» button_one_text_size__hover_enabled=»off» button_two_text_size__hover_enabled=»off» button_text_color__hover_enabled=»off» button_one_text_color__hover_enabled=»off» button_two_text_color__hover_enabled=»off» button_border_width__hover_enabled=»off» button_one_border_width__hover_enabled=»off» button_two_border_width__hover_enabled=»off» button_border_color__hover_enabled=»off» button_one_border_color__hover_enabled=»off» button_two_border_color__hover_enabled=»off» button_border_radius__hover_enabled=»off» button_one_border_radius__hover_enabled=»off» button_two_border_radius__hover_enabled=»off» button_letter_spacing__hover_enabled=»off» button_one_letter_spacing__hover_enabled=»off» button_two_letter_spacing__hover_enabled=»off» button_bg_color__hover_enabled=»off» button_one_bg_color__hover_enabled=»off» button_two_bg_color__hover_enabled=»off»][\/et_pb_contact_field][et_pb_contact_field field_id=»Email» field_title=»Email Address» field_type=»email» fullwidth_field=»on» _builder_version=»4.0.6″ button_text_size__hover_enabled=»off» button_one_text_size__hover_enabled=»off» button_two_text_size__hover_enabled=»off» button_text_color__hover_enabled=»off» button_one_text_color__hover_enabled=»off» button_two_text_color__hover_enabled=»off» button_border_width__hover_enabled=»off» button_one_border_width__hover_enabled=»off» button_two_border_width__hover_enabled=»off» button_border_color__hover_enabled=»off» button_one_border_color__hover_enabled=»off» button_two_border_color__hover_enabled=»off» button_border_radius__hover_enabled=»off» button_one_border_radius__hover_enabled=»off» button_two_border_radius__hover_enabled=»off» button_letter_spacing__hover_enabled=»off» button_one_letter_spacing__hover_enabled=»off» button_two_letter_spacing__hover_enabled=»off» button_bg_color__hover_enabled=»off» button_one_bg_color__hover_enabled=»off» button_two_bg_color__hover_enabled=»off»][\/et_pb_contact_field][et_pb_contact_field field_id=»Message» field_title=»Simply tell us about your needs here or request a free callback and we will get back to you shortly.» field_type=»text» fullwidth_field=»on» _builder_version=»4.0.9″ button_text_size__hover_enabled=»off» button_one_text_size__hover_enabled=»off» button_two_text_size__hover_enabled=»off» button_text_color__hover_enabled=»off» button_one_text_color__hover_enabled=»off» button_two_text_color__hover_enabled=»off» button_border_width__hover_enabled=»off» button_one_border_width__hover_enabled=»off» button_two_border_width__hover_enabled=»off» button_border_color__hover_enabled=»off» button_one_border_color__hover_enabled=»off» button_two_border_color__hover_enabled=»off» button_border_radius__hover_enabled=»off» button_one_border_radius__hover_enabled=»off» button_two_border_radius__hover_enabled=»off» button_letter_spacing__hover_enabled=»off» button_one_letter_spacing__hover_enabled=»off» button_two_letter_spacing__hover_enabled=»off» button_bg_color__hover_enabled=»off» button_one_bg_color__hover_enabled=»off» button_two_bg_color__hover_enabled=»off»][\/et_pb_contact_field][\/et_pb_contact_form][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=»1″ _builder_version=»4.0.9″ background_color=»#f7f7f7″ custom_padding=»44px||44px|||»][et_pb_row column_structure=»1_2,1_2″ _builder_version=»4.0.9″][et_pb_column type=»1_2″ _builder_version=»4.0.9″][et_pb_text _builder_version=»4.0.9″]<\/p>\n

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\u041d\u0430 \u041c\u0430\u043b\u044c\u0442\u0435 \u043d\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u041a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u043e\u0438\u0306 \u0418\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u043e\u0438\u0306 \u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u0438 (CFC), \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0422\u043e\u043d\u043a\u043e\u0438\u0306 \u041a\u0430\u043f\u0438\u0442\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438 \u0438 \u0422\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0426\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f. <\/span><\/p>\n

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A company registered in Malta may qualify for an exemption in respect of income derived from its holding, known as the Participation Exemption. The exemption may also be claimed in respect of the gains derived from the transfer of such holding. For further information about the Taxation of Maltese Holding Companies download the pdf below.\u00a0<\/span><\/p>\n

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\u0414\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e\u0438\u0306 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0441\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0430\u043c\u0438 \u0444\u0438\u0440\u043c\u044b Stephen Balzan<\/a> (sbalzan@act.com.mt<\/a><\/span>) \u0438\u043b\u0438 Elaine Camilleri (<\/span>ecamilleri@act.com.mt<\/span><\/a>). <\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n

[\/et_pb_text][et_pb_button button_text=»Download PDF» _builder_version=»4.9.4″ _module_preset=»default» button_url=»https:\/\/www.act-malta.ru\/wp-content\/uploads\/2021\/07\/Taxation-of-Malta-Companies.pdf» url_new_window=»on» hover_enabled=»0″ sticky_enabled=»0″][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=»1″ _builder_version=»4.9.4″ custom_padding=»54px||54px|||» global_module=»595″ saved_tabs=»all»][et_pb_row column_structure=»1_3,1_3,1_3″ _builder_version=»4.0.9″ custom_padding=»||38px|||»][et_pb_column type=»1_3″ _builder_version=»4.0.9″][et_pb_blurb title=»\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438\u0306 \u043d\u0430 \u041c\u0430\u043b\u044c\u0442\u0435» url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwMCJ9fQ==@» use_icon=»on» font_icon=»%%101%%» icon_placement=»left» _builder_version=»4.4.0″ _dynamic_attributes=»url» body_text_align=»justify» text_orientation=»justified» height=»270px» height_tablet=»» height_phone=»» height_last_edited=»on|phone»]<\/p>\n

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[\/et_pb_blurb][et_pb_button button_url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwMCJ9fQ==@» button_text=»\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435» button_alignment=»center» _builder_version=»4.9.4″ _dynamic_attributes=»button_url»][\/et_pb_button][\/et_pb_column][et_pb_column type=»1_3″ _builder_version=»4.0.9″][et_pb_blurb title=»\u0423\u0447\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043d\u0430 \u041c\u0430\u043b\u044c\u0442\u0435» url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwMiJ9fQ==@» use_icon=»on» font_icon=»%%101%%» icon_placement=»left» _builder_version=»4.1″ _dynamic_attributes=»url» body_text_align=»justify» text_orientation=»justified» height=»270px» height_tablet=»» height_phone=»» height_last_edited=»on|phone»]<\/p>\n

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[\/et_pb_blurb][et_pb_button button_url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwMiJ9fQ==@» button_text=»\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435» button_alignment=»center» _builder_version=»4.9.4″ _dynamic_attributes=»button_url»][\/et_pb_button][\/et_pb_column][et_pb_column type=»1_3″ _builder_version=»4.0.9″][et_pb_blurb title=»Taking up Residence in Malta<\/a>» url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwNSJ9fQ==@» use_icon=»on» font_icon=»%%101%%» icon_placement=»left» _builder_version=»4.0.9″ _dynamic_attributes=»url» body_text_align=»justify» text_orientation=»justified» height=»270px» height_tablet=»» height_phone=»» height_last_edited=»on|phone»]Warm climate, friendly people, excellent communication infrastructures, low criminality and many other features of the Maltese islands have made Malta an excellent destination for people to take up residence in. [\/et_pb_blurb][et_pb_button button_url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwNSJ9fQ==@» button_text=»\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435» button_alignment=»center» _builder_version=»4.9.4″ _dynamic_attributes=»button_url»][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=»1_3,1_3,1_3″ _builder_version=»4.0.9″ custom_padding=»||38px|||»][et_pb_column type=»1_3″ _builder_version=»4.0.9″][et_pb_blurb title=»Remote Gaming in Malta<\/a>» url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwOCJ9fQ==@» use_icon=»on» font_icon=»%%101%%» icon_placement=»left» _builder_version=»4.1″ _dynamic_attributes=»url» body_text_align=»justify» text_orientation=»justified» height=»270px» height_tablet=»» height_phone=»» height_last_edited=»on|phone»]Malta was the first EU Member State to specifically regulate the remote gaming industry in 2004 and has ever since established itself as one of the prime jurisdictions for remote gaming operators. The Malta Gaming Authority (\u201cMGA\u201d) is the regulatory of gaming in Malta.[\/et_pb_blurb][et_pb_button button_url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwOCJ9fQ==@» button_text=»\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435» button_alignment=»center» _builder_version=»4.9.4″ _dynamic_attributes=»button_url»][\/et_pb_button][\/et_pb_column][et_pb_column type=»1_3″ _builder_version=»4.0.9″][et_pb_blurb title=»Payment Institutions in Malta<\/a>» url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxMiJ9fQ==@» use_icon=»on» font_icon=»%%101%%» icon_placement=»left» _builder_version=»4.0.9″ _dynamic_attributes=»url» body_text_align=»justify» text_orientation=»justified» height=»270px» height_tablet=»» height_phone=»» height_last_edited=»on|phone»]Malta has become a destination of choice for the setting up of Payment Institutions (also referred to as Payment Services<\/a> Providers or PSPs). A number of advantages have contributed to this success, e.g. fiscal incentives granted.[\/et_pb_blurb][et_pb_button button_url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxMiJ9fQ==@» button_text=»\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435» button_alignment=»center» _builder_version=»4.9.4″ _dynamic_attributes=»button_url»][\/et_pb_button][\/et_pb_column][et_pb_column type=»1_3″ _builder_version=»4.0.9″][et_pb_blurb title=»Electronic Money Institutions in Malta<\/a>» url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxNCJ9fQ==@» use_icon=»on» font_icon=»%%101%%» icon_placement=»left» _builder_version=»4.1″ _dynamic_attributes=»url» body_text_align=»justify» text_orientation=»justified» height=»270px» height_tablet=»» height_phone=»» height_last_edited=»on|phone»]<\/p>\n

Malta has recently seen an increase in the number of Electronic Money Institutions (EMIs) looking to set up their operations in Malta. This has been largely due to the growth in the e-commerce and the i-gaming industries.<\/p>\n

[\/et_pb_blurb][et_pb_button button_url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxNCJ9fQ==@» button_text=»\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435» button_alignment=»center» _builder_version=»4.9.4″ _dynamic_attributes=»button_url»][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=»1_3,1_3,1_3″ make_equal=»on» _builder_version=»4.3.4″ custom_padding=»||38px|||»][et_pb_column type=»1_3″ _builder_version=»4.0.9″][et_pb_blurb title=»Initial Coin Offering (ICO) Services in Malta<\/a>» url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxNiJ9fQ==@» use_icon=»on» font_icon=»%%101%%» icon_placement=»left» _builder_version=»4.3.4″ _dynamic_attributes=»url» body_text_align=»justify» text_orientation=»justified» height=»290px» height_tablet=»» height_phone=»» height_last_edited=»on|phone»]Malta has always been on the forefront of technology and innovation. A number of initiatives have been launched, aimed at establishing an innovative and attractive regulatory framework for entities operating in the blockchain industry.[\/et_pb_blurb][et_pb_button button_url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxNiJ9fQ==@» button_text=»\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435» button_alignment=»center» _builder_version=»4.9.4″ _dynamic_attributes=»button_url»][\/et_pb_button][\/et_pb_column][et_pb_column type=»1_3″ _builder_version=»4.0.9″][et_pb_blurb title=»Prospects \u2013 Services of a Corporate Advisor in Malta» url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxOCJ9fQ==@» use_icon=»on» font_icon=»%%101%%» icon_placement=»left» _builder_version=»4.3.4″ _dynamic_attributes=»url» body_text_align=»justify» text_orientation=»justified» height=»290px» height_tablet=»» height_phone=»» height_last_edited=»on|phone»]\u2018Prospects\u2019 is a new platform set up by the Malta Stock Exchange in line with its commitment to open up new capital market opportunities, create economies of scale and to afford businesses more competitiveness and sustainability. [\/et_pb_blurb][et_pb_button button_url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxOCJ9fQ==@» button_text=»\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435» button_alignment=»center» _builder_version=»4.9.4″ _dynamic_attributes=»button_url»][\/et_pb_button][\/et_pb_column][et_pb_column type=»1_3″ _builder_version=»4.0.9″][et_pb_blurb title=»Assistance to Family Businesses in Malta<\/a>» url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUyMCJ9fQ==@» use_icon=»on» font_icon=»%%101%%» icon_placement=»left» _builder_version=»4.0.9″ _dynamic_attributes=»url» body_text_align=»justify» text_orientation=»justified» height=»290px» height_tablet=»» height_phone=»» height_last_edited=»on|phone»]Malta has recently introduced legislation to encourage good governance in the management of family businesses, to assist family businesses to operate in an efficient way and to assist in the transfer of business from one generation to the other. [\/et_pb_blurb][et_pb_button button_url=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUyMCJ9fQ==@» button_text=»\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435» button_alignment=»center» _builder_version=»4.9.4″ _dynamic_attributes=»button_url»][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

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