// Practice / A structured tax position

A STRUCTURED TAX POSITION

Tax planned across the year, not patched at year-end. You pay what you owe, nothing more, and never get blindsided by a bill you didn't see coming.

Whether you're a trading business, an international group or a private client, we plan your tax position across the year, not at the last minute. Decisions get made before transactions close, structures get built to last, and your position holds up if anyone asks.

// Capabilities

Tax planned all year

Reviewed against your live numbers, not your filing deadline. No surprises in March.

Pay less, legally

Credits, exemptions and allowances actively used, not spotted after the fact.

Structures built to last

Entity and ownership decisions made before deals close, not fixed afterwards at a cost.

Cross-border, handled

Treaties, transfer pricing, substance and withholding, for international groups.

Returns filed on time

Corporate tax returns and supporting workings prepared, reviewed and filed for every entity.

Ready if they ask

A clear tax position you can defend, with the documentation behind it, ready for any review.

// What's included

  • Corporate income tax computations and returns (CIT)
  • Tax accounts allocation (FTA, MTA, IPA, FIA, UA)
  • 6/7, 5/7 and 2/3 refund claim preparation
  • Double-tax treaty relief and participation exemption
  • Transfer pricing documentation and review
  • Withholding tax analysis and clearances
  • Year-round planning, not year-end patching

// Who it's for

  • Maltese trading companies wanting an active tax position
  • International groups using Malta as a holding or trading hub
  • Shareholders claiming Malta refund mechanisms
  • Businesses with cross-border income, royalties or financing

// Benefits

Pay only what you owe

Refunds, exemptions and credits applied actively, not spotted after the deadline has passed.

No year-end surprises

Tax position reviewed against live numbers throughout the year, so the bill is never a shock.

Defendable on review

Every position is documented with the workings and evidence behind it, ready if the CFR asks.

Built for international growth

Treaties, substance and structuring handled by people who do cross-border every week.

// FAQ

How does the Malta refund system work?+

Tax paid on distributed profits can be partly refunded to shareholders, typically 6/7 on trading income, with 5/7 and 2/3 in specific cases. We prepare the claims and manage the process.

What is the corporate tax rate in Malta?+

The headline rate is 35%, but the effective rate for most active trading groups is materially lower after refunds, participation exemption and treaty relief.

Do you handle transfer pricing?+

Yes. We prepare local-file documentation, benchmarking and intercompany policies in line with Malta's transfer pricing rules and OECD guidance.

When are corporate tax returns due in Malta?+

Generally 9 months after year-end (with electronic filing extensions). We track every entity's deadline and file in advance.

Can you advise on international structures?+

Yes. Holding companies, IP structures, financing and group reorganisations, built around substance, not just paperwork.

// SPEAK WITH A PARTNER

Take control of your numbers.

A 30-minute call with a partner. No cost, no obligation. You leave knowing exactly where your business stands today and what it takes to fix what isn't working, whether you choose us or not.

Partner-led 24h response No obligation