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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Добрый день! Меня зовут Шестаков Юрий Иванович, я врач-косметолог с многолетним опытом работы в области эстетической медицины. Сегодня я отвечу на ваши вопросы и расскажу полезной информацией о лазерном удалении папиллом. Моя цель — помочь вам понять, как безопасно и эффективно избавиться от папиллом и какие преимущества имеет лазерное удаление.



Как подготовиться к процедуре лазерного удаления папиллом?
Перед процедурой рекомендуется избегать загара и использования косметических средств на области обработки. Также важно обсудить с врачом наличие аллергий, хронических заболеваний и текущих медикаментов. Следование всем рекомендациям врача поможет обеспечить успешное проведение процедуры.
How to prepare for the laser removal of papillomas procedure?
Before the procedure, it is recommended to avoid tanning and using cosmetic products on the treatment area. It is also important to discuss with the doctor any allergies, chronic conditions, and current medications. Following all the doctor's recommendations will help ensure the successful completion of the procedure.

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