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In Malta, it is possible to incorporate a closed and a public limited company. The minimum share capital of a public company is â¬46600 and â¬1200 for a private company. At the time of incorporation, at least 25 per cent of the capital of a public limited company and 20 per cent of the capital of a private limited company must be paid up.
Taxation
Profits earned by a resident company, whether in Malta or abroad, are subject to income tax at the rate of 35%. However, Malta does not impose tax on dividends, interest and royalties remitted abroad (no withholding tax) and Malta has no transfer pricing or thin capitalisation rules.
(transfer pricing-the sale of goods or services to interdependent persons at intracompany, non-market prices. They allow the redistribution of the total profits of a group of persons in favour of persons in lower tax states. This is the simplest and most common scheme of international tax planning aimed at minimising taxes paid;
thin capitalisation â when the companyâs activities are financed by borrowed funds).
Value Added Tax is levied on the sale of goods, works and services in Malta. The VAT rate on the island is 18%. Some goods are subject to preferential rates of 5% (e.g. printed publications, hotel services) and 0% (medicines and foodstuffs). There is no property tax and there is no turnover tax on the transfer of shares in companies owned by non-residents. Malta also has no exchange control legislation and a Maltese company can conduct its economic activities in any currency in the world.
| | | | MichaelSledy (Gast)
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Farkl? etnik kokenlere sahip musterilerimize hizmet vermekten gurur duyuyoruz ve misyonumuzu, onlar?n Avrupa is dunyas?na entegrasyonunu tesvik etmek olarak goruyoruz. Sektordeki dalgalanmalara h?zla uyum saglamak ve cesitli zorluklar?n ustesinden gelmek yaklas?m?m?z?n ayr?lmaz bir parcas?d?r. Ayr?ca, verimli bir isbirligi icin gerekli olduguna inanarak s?k? mesleki ahlak kurallar?n? destekliyoruz. Hizmetlerimiz uluslararas? musterilerimizin ozel ihtiyaclar?n? kars?layacak sekilde uyarlanm?st?r ve bireysel istek uzerine daha da ozellestirilebilir.
Dinamik
Surekli gelisen kuresel ortamda, Regulated United Europe cevik ve duyarl? olmaya devam ediyor. Musterilerimizin zaman?n? onurland?rmak, kurumsal, muhasebe ve hukuk hizmetlerini h?zl? bir sekilde sunmak icin verimlilige oncelik veriyoruz. Degiskenligin ortas?nda bir firman?n cevikligi basar?s?n? tan?mlar ve biz mumkun olan en k?sa surede kaliteli hizmet sunmaya kendimizi adad?k. Bu nedenle, tum musterilerimizin sorular?n? birkac saat icinde yan?tlamaya cal?s?yoruz.
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