Legal consultation
€900,00Advising on legal topics related to a Swedish company.
The Maltese company offers one of the most versatile and effective tax solutions for any promoter, from the small start-up company to the most savvy investor.
At the outset, the Maltese corporate tax rate is set at thirty-five percent (35%), however, the shareholders are, upon a final distribution of dividends, entitled to a series of tax refunds – leaving an ultimate tax leakage of just 5% or less. This tax leakage, already the most advantageous in the European Union, may be further reduced, if the Maltese company has incurred expenses outside Malta, which expenses may be grossed up in the income tax computation, so as to further lower the tax leakage.
Further complementing this generous tax treatment, is an ever expanding network of double tax treaty which has placed Malta firmly on the tax planning map.
Having amended its tax legislation in anticipation to EU Accession, Malta has enhanced its tax system that is ideally suited both to inbound and outbound EU investors. Notable amendments were the introduction of a Participating Holding and a Participating Exemption regime.
Sunset provisions were also introduced, whereby companies incorporated on or prior to 1st January 2007 as International Trading Companies, had to adhere to an new income tax regime, negotiated and approved by the EU Commission in anticipation of EU membership, by 1 January 2011.
The credit imputation system was retained, however, the statutory impediment placed on International Trading Companies from trading domestically, thereby artificially segregating the EU common market, was removed. The new tax climate offers to the investors the following Malta tax advantages:
There are no restrictions concerning maximum allowable percentage participation, and all minimum monetary level of foreign investment in any enterprise / legal entity in Malta were lifted in 2004.
Malta’s Investment Policy allows 100% foreign participation in Malta Entities in almost all sectors of the economy irrespective of nationality.
Advising on legal topics related to a Swedish company.
Every company registered in UK needs to have a local legal address. It is also a flexible solution for a company for which the existence of physical office is not necessary or whose office is tot located in London.
Every company registered in Sweden needs to have a local legal address. It is also a flexible solution for a company for which the existence of physical office is not necessary or whose office is not located in Stockholm.