Regulated United Europe ist standig bestrebt, seine Leistungen und das Niveau der erbrachten Dienstleistungen zu verbessern, basierend auf dem standigen Feedback der Kunden und der Erfassung der Marktbedurfnisse fur juristische Dienstleistungen in verschiedenen europaischen Landern. Die Reaktionszeit auf Kundenanfragen/E-Mails wird ebenfalls auf ein Minimum reduziert.
Im Bereich der Preisgestaltung versucht Regulated United Europe ebenfalls, sich an die Bedurfnisse der Kunden anzupassen, indem es fur die meisten der erbrachten Rechtsdienstleistungen einen Festpreis anbietet, obwohl in den meisten europaischen Landern hauptsachlich Stundenhonorare zur Anwendung kommen.
Wir bieten unseren Kunden Rechtsberatung und tagliche Unterstutzung in jeder Phase der Projektumsetzung. Komplexe Losungen werden von einem Team erfahrener Juristen individuell fur jeden Kunden entwickelt.
It would seem that Maltese taxation is quite severe and the corporate income tax rate does not suggest that Malta is a low tax jurisdiction. However, this is not the case. The fact is that non-resident companies in Malta are entitled to a refund of taxes paid, which allows us to talk about the lower level of taxation in Malta compared to most countries in the world.
In order to claim a corporate income tax refund, a foreign company must be registered in Malta as a trading or holding company (deriving its income from trading activities or from participation in other organisations, respectively).
In the tax accounting of a Maltese company, the income earned by it must be recorded in one of four tax accounts: “foreign profits”, “Maltese profits”, “profits from immovable property”, “non-taxable income”. Each type of income is taxed according to its own rules. The final amount of tax is recorded in the fifth account “final tax”.
Example. Consider the two most common cases: a Maltese company derives profits from trading activities abroad and from participation in other companies. In either case, these profits are subject to statutory tax at 35 per cent, but the Maltese shareholders are entitled to claim a refund of the tax taken from the dividends distributed. The refund rules differ for different types of income.
If a Maltese company derives income from trading activities outside Malta (and the term “trading” includes both the direct purchase and sale of goods and the provision of services), its shareholders are entitled, upon receipt of the dividend, to apply for a refund of 6/7th of the tax previously paid in Malta. Therefore, the effective income tax rate will be 5 per cent.
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Regulated United Europe ist standig bestrebt, seine Leistungen und das Niveau der erbrachten Dienstleistungen zu verbessern, basierend auf dem standigen Feedback der Kunden und der Erfassung der Marktbedurfnisse fur juristische Dienstleistungen in verschiedenen europaischen Landern. Die Reaktionszeit auf Kundenanfragen/E-Mails wird ebenfalls auf ein Minimum reduziert.
Im Bereich der Preisgestaltung versucht Regulated United Europe ebenfalls, sich an die Bedurfnisse der Kunden anzupassen, indem es fur die meisten der erbrachten Rechtsdienstleistungen einen Festpreis anbietet, obwohl in den meisten europaischen Landern hauptsachlich Stundenhonorare zur Anwendung kommen.
Wir bieten unseren Kunden Rechtsberatung und tagliche Unterstutzung in jeder Phase der Projektumsetzung. Komplexe Losungen werden von einem Team erfahrener Juristen individuell fur jeden Kunden entwickelt.
It would seem that Maltese taxation is quite severe and the corporate income tax rate does not suggest that Malta is a low tax jurisdiction. However, this is not the case. The fact is that non-resident companies in Malta are entitled to a refund of taxes paid, which allows us to talk about the lower level of taxation in Malta compared to most countries in the world.
In order to claim a corporate income tax refund, a foreign company must be registered in Malta as a trading or holding company (deriving its income from trading activities or from participation in other organisations, respectively).
In the tax accounting of a Maltese company, the income earned by it must be recorded in one of four tax accounts: “foreign profits”, “Maltese profits”, “profits from immovable property”, “non-taxable income”. Each type of income is taxed according to its own rules. The final amount of tax is recorded in the fifth account “final tax”.
Example. Consider the two most common cases: a Maltese company derives profits from trading activities abroad and from participation in other companies. In either case, these profits are subject to statutory tax at 35 per cent, but the Maltese shareholders are entitled to claim a refund of the tax taken from the dividends distributed. The refund rules differ for different types of income.
If a Maltese company derives income from trading activities outside Malta (and the term “trading” includes both the direct purchase and sale of goods and the provision of services), its shareholders are entitled, upon receipt of the dividend, to apply for a refund of 6/7th of the tax previously paid in Malta. Therefore, the effective income tax rate will be 5 per cent.
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