3 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Hub Guide for setting up a single-family office in Malta: the usual building blocks (family holding company, family investment company, foundation or trust, management company), how each is taxed with links to the deep Guides, the management company's own corporate tax, VAT, payroll and licensing questions, the Family Office Residency programme and the non-dom minimum tax, a setup checklist with the order of steps and documents, what a Malta structure does not do, when another country fits better, and a worked hypothetical family structure.
When a company or family holding company is tax resident in Malta: the Income Tax Act test (incorporated in Malta, or managed and controlled in Malta), what the Act says on a company's domicile and the remittance basis, the controlled foreign company rule with its carve-outs, interest limitation and exit tax under the anti-tax avoidance regulations (S.L. 123.187), and the management and control facts to evidence. Trigger on: Malta company residence, management and control Malta, Malta CFC rules, ATAD Malta, Malta holding company substance.
Malta holding company for a family, in depth: the participating holding test, the participation exemption on dividends and gains with its anti-abuse conditions and the beneficial owner test for selling a Malta subsidiary, the company rate with shareholder refunds, the five tax accounts, tax deducted from untaxed dividends to Malta-resident family members, the elective final tax without imputation, and the notional interest deduction. Trigger on: Malta holding company, participation exemption Malta, Malta tax refund six-sevenths, Malta family holding, Malta untaxed account dividend, Malta final tax without imputation election.