Many companies have moved their headquarters to Malta in recent years. In addition to the beauty of the country, the advantages are often in large tax savings. One possibility for the change of location is the establishment of a holding company. This form is explained in more detail below.
Structure of the company form
The system consists basically of two elements, a Malta Limited and a Malta Holding. The company is run by a director in Malta. The first step in the transition, is the establishment of a Malta Limited. This company form is a legal form of liability. It alone offers the entrepreneur some advantages, such as a loss of personal liability. The company is initially subject to a tax rate of around 35%. As a result, a Malta holding company can be established, which then becomes the owner of Malta Limited. It is not subject to taxation. As a result of the tax return procedure, a large part of the taxes paid are now repaid to the shareholder, ie to the Maltazo holding company. The tax rate actually paid is thus 5 to 10 percent. In Germany, on the other hand, the tax rate is around 20%.
Legal basis of holding company Malta
The legal bases of the relocation of the place of residence abroad are regulated by the laws of the EU. The following applies to EU nationals: The freedom of establishment. Other important directives are the EU Merger Directive, EU legal protection and the EU parent-daughter directive. The company has a salaried director and is therefore also directly active in Malta. There is a double tax treaty between Malta and Germany. This prevents a company from being taxed in two countries.
Establishment of a Malta holding company
A company foundation is connected with some formalities. We would like to advise you and support you in founding. A Holding Malta brings a lot of advantages. The company should have a director in Malta. This can either be done or not. An employed director usually acts more seriously and lends the company more view. If you want to, you can also move your private place to Malta. The country has many beautiful things to offer, such as the climate. Accommodations are very cheap in Malta and you can combine work and pleasure.