Latest Treaty Updates: Malta


Treaty Update: Malta - Vietnam

26/7/2016

Malta and Vietnam signed a DTA on July 15, 2016.


Treaty Update: Malta - Curacao

24/11/2015

Malta and Curaao have signed a DTA, the Maltese Government announced on November 18.


Treaty Update: Malta - Oman

21/1/2015

According to preliminary media reports, officials from Malta and Oman have met in Malta to negotiate a DTA between the two countries.


Treaty Update: Mauritius - Malta

3/11/2014

Mauritius and Malta signed a DTA on October 15, 2014.


Treaty Update: Malta - Mexico

13/8/2014

The DTA between Malta and Mexico entered into force on August 9, 2014.


Treaty Update: Liechtenstein - Malta

12/8/2014

The DTA between Malta and Liechtenstein will become effective from January 1, 2015, after entering into force on July 1, 2014, it has been announced.


Treaty Update: Malta - Russia

12/5/2014

The DTA between Malta and Russia will enter into force on May 22, 2014.


Treaty Update: Malta - Moldova

8/5/2014

Malta completed its domestic ratification procedures in respect of the DTA signed with Moldova, published Law no. 151 of 2014 in its Official Gazette on May 6, 2014.


Treaty Update: Moldova - Malta

11/4/2014

According to preliminary media reports, Moldova and Malta are to sign a double tax agreement during two days of meetings concluding on April 11, 2014.


Treaty Update: Cayman Islands - Malta

10/4/2014

The tax information exchange agreement between the Cayman Islands and Malta entered into force on April 1, 2014.


Treaty Update: Russia - Malta

7/4/2014

Russia completed its domestic ratification procedures in respect of the DTA signed with Malta on April 2, 2014.


Treaty Update: India - Malta

26/2/2014

According to preliminary media reports, the India-Malta DTA entered into force on February 7, 2014.


Treaty Update: Malta - Cayman Islands

12/2/2014

According to preliminary media reports, Malta on February 7, 2014 ratified the TIEA the territory signed with the Cayman Islands.


Treaty Update: South Africa - Malta

28/1/2014

The South African Revenue Service published a notice on January 24, 2014, confirming that the DTA Protocol signed with Malta on August 24, 2012, entered into force on December 17, 2013.


Treaty Update: Russia - Malta

6/1/2014

According to preliminary media reports, the DTA signed between Russia and Malta was forwarded to Russia's lower house of parliament on December 31, 2013, for its approval.


Treaty Update: Malta - Israel

27/11/2013

Malta on October 25, 2013, completed its domestic ratification procedures in respect of the DTA signed with Israel, publishing legal notice 343 of 2013 in its Official Gazette.


Treaty Update: Malta - South Africa

15/11/2013

Malta completed its domestic ratification procedures in respect of the DTA Protocol signed with South Africa on November 8, 2013, publishing The Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order, 2013, in its Official Gazette.


Treaty Update: Malta - Curacao

21/10/2013

Representatives from Malta and Curacao have initialled a double tax agreement.


Treaty Update: Liechtenstein - Malta

4/10/2013

Liechtenstein and Malta signed a DTA on September 27, 2013.


Treaty Update: Malta - Ukraine

6/9/2013

Malta and Ukraine signed a DTA on September 4, 2013, in Kiev.


Treaty Update: Malta - Mexico

19/8/2013

Malta completed its domestic ratification procedures in respect of the DTA the territory signed with Mexico on August 5, 2013, publishing notice Legal Notice 239 of 2013 in its Official Gazette.


Treaty Update: Ukraine - Malta

30/7/2013

Ukraine's Council of Ministers approved the signing of a DTA between Ukraine and Malta on July 24, 2013.


Treaty Update: Macau - Malta

22/7/2013

Macau has completed its domestic ratification procedures in respect of the DTA the nation signed with Malta. The text was published in Macau's Official Gazette on July 15, 2013, after enactment on July 4, 2013.


Treaty Update: Malta - Macau

6/6/2013

Malta and Macau signed a TIEA on May 30, 2013.


Treaty Update: Malta - Moldova

23/5/2013

According to preliminary media reports, Moldova and Malta initialled a DTA on May 16, 2013.


Treaty Update: Russia - Malta

29/4/2013

Malta and Russia signed a DTA on April 24, 2013.


Treaty Update: Malta - India

9/4/2013

Malta and India signed a DTA on April 8, 2013.


Treaty Update: Macau - Malta

9/4/2013

According to preliminary media reports, Macau approved the signature of a new TIEA with Malta on March 22, 2013.


Treaty Update: Malta - Guernsey

26/2/2013

The Guernsey Government has confirmed that the DTA the territory signed with Malta on March 12, 2012, will enter into force on March 10, 2013.


Treaty Update: Guernsey - Malta

6/2/2013

The Guernsey government forwarded the DTA the territory signed with Malta to the States of Deliberation on January 31, 2013, for it to consider the ratification of the agreement.


Treaty Update: Malta - Saudi Arabia

29/1/2013

The DTA and an accompanying Protocol signed between Malta and Saudi Arabia on January 4, 2012, became effective on January 1, 2013, after coming into force on December 1, 2012.


Treaty Update: Malta - Liechtenstein

22/1/2013

Liechtenstein and Malta have initialled a DTA, the Liechtenstein government announced on January 20, 2013.


Treaty Update: Malta - Mexico

31/12/2012

The Maltese government on December 21, 2012, confirmed the signing of a DTA with Mexico.


Treaty Update: Malta - Uruguay

28/12/2012

The government of Malta on December 21, 2012, announced that the DTA signed between the territory and Uruguay in March 2011 has entered into force.


Treaty Update: Norway - Malta

20/11/2012

Norway's parliament during its session on November 15, 2012, approved the DTA signed with Malta on March 30, 2012.


Treaty Update: Malta - South Africa

4/9/2012

According to preliminary media reports, Malta and South Africa signed a DTA Protocol on August 24, 2012.


Treaty Update: Hong Kong - Malta

1/8/2012

The Hong Kong tax authority confirmed on July 30, 2012, that the DTA signed between Malta and Hong Kong on November 8, 2011, entered into force on July 18, 2012.


Treaty Update: Switzerland - Malta

13/7/2012

The DTA signed between Switzerland and Malta entered into force on July 6, 2012, following the completion of ratification procedures in both countries, the Swiss federal government has announced.


Treaty Update: Brazil - Malta

23/5/2012

According to preliminary media reports, on May 18, 2012, Malta and Brazil initiated negotiations towards a DTA.


Treaty Update: Saudi Arabia - Malta

18/4/2012

Saudi Arabia's lower house of parliament, the Majlis al-Shura, approved a law that would ratify the pending DTA between Malta and Saudi Arabia, and on April 9, 2012, forwarded it to King Abdallah for ratification.


Treaty Update: Gibraltar - Malta

17/4/2012

According to the government of Gibraltar, the TIEA signed between Gibraltar and Malta on January 24, 2012, entered into force on April 1, 2012.


Treaty Update: Malta - Norway

17/4/2012

The Maltese government has revealed that a DTA between Malta and Norway was signed on March 30, 2012.


Treaty Update: Guernsey - Malta

20/3/2012

The government of Guernsey has announced that Guernsey and Malta signed a comprehensive DTA on March 12, 2012.


Treaty Update: Malta - Saudi Arabia

2/2/2012

According to preliminary media reports, Malta and Saudi Arabia signed a DTA on January 2, 2012.


Treaty Update: Gibraltar - Malta

27/1/2012

According to the Malta High Commission in the United Kingdom, Malta and Gibraltar signed a TIEA on January 24, 2012.


Treaty Update: Malta - Bahamas

23/1/2012

The Maltese High Commission in the UK has announced that a TIEA between the Bahamas and Malta was signed on January 18, 2012.


Treaty Update: Malta - Moldova

19/1/2012

According to preliminary media reports, Malta and Moldova will begin DTA negotiations on March 13, 2012.


Treaty Update: Bermuda - Malta

29/11/2011

According to the government of Bermuda, a TIEA between Bermuda and Malta was signed on November 24, 2011.


Treaty Update: Hong Kong - Malta

9/11/2011

Hong Kong and Malta signed a comprehensive DTA on November 8, 2011, which includes provisions for the exchange of tax information in accordance with the OECD's internationally-agreed standard.


Treaty Update: Uruguay - Malta

31/8/2011

According to preliminary media reports, the DTA between Uruguay and Malta, and an accompanying protocol, were forwarded by the Uruguayan government to parliament for ratification on August 23.


Treaty Update: Malta - Israel

1/8/2011

The Maltese Foreign Ministry has announced that a DTA between Malta and Israel was signed on July 29, 2011.


Treaty Update: Isle of Man - Malta

2/6/2011

The DTA became applicable in Malta on January 1, 2011. In the IoM, the DTA covers taxes on income or profit, and in Malta, it covers income tax. It sets out permanent establishment, income from immovable property, and business profits rules. Dividends, interest and royalties are all exempt from withholding tax.


Treaty Update: Switzerland - Malta

1/6/2011

Negotiations concluded. The contents are currently confidential, and will be circulated to the cantons and industrial associations for comment. The previous DTA, signed in 2008, contains no provision for mutual assistance to the OECD standard.


Treaty Update: Mexico - Malta

27/5/2011

First negotiations to be held


Treaty Update: Malta - Switzerland

25/5/2011

Dividends are exempt from taxation in the case of associated companies with a minimum of 10% equity in the capital of the distrubiting company, where the investments have been held for at least a year. Under the same conditions, interest withholding tax is removed. The DTA also provides for a most favoured nation clause.


Treaty Update: Azerbaijan - Malta

1/1/1900

Azerbaijan and Malta have signed a DTA, at a meeting held on April 29, 2016.




Treaty Updates by Territory


Latest News


Ukraine Ratifies Tax Treaty With Malta 20/4/2017
On April 13, 2017, the Ukrainian Parliament ratified its tax treaty with Malta, which provides for lower withholding tax rates on dividends, interest, and royalties.

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Liechtenstein, Malta Sign DTA 4/10/2013
Liechtenstein's Foreign Minister Aurelia Frick and her Maltese counterpart George Vella have recently signed in New York a bilateral double taxation agreement between the two countries in respect of taxes on income and on wealth.

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Malta Signs DTAA With Turkey 18/9/2013
An income tax treaty for the avoidance of double taxation between the governments of Malta and Turkey will come into effect on January 01, 2014.

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Liechtenstein, Malta Initial DTA 21/1/2013
Liechtenstein and Malta have recently concluded negotiations on a bilateral double taxation agreement.

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Hong Kong, Malta DTA Enters Into Force 31/7/2012
It has been announced that the double taxation agreement between Hong Kong and Malta entered into force on July 18, 2012, after completion of ratification procedures on both sides.

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Swiss, Malta DTA In Force 13/7/2012
The Swiss Federal Department of Finance has recently announced that Switzerland’s bilateral double taxation agreement with Malta has now entered into force.

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Isle Of Man Leading The Field On Tax Transparency 27/6/2012
The Isle of Man government has welcomed a new report from the Organization for Economic Cooperation and Development which places the Isle of Man at the forefront of efforts to introduce standards towards tax transparency and tax information exchange.

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Guernsey Concludes Comprehensive DTA With Malta 21/3/2012
Guernsey has announced the signing of a comprehensive Double Taxation Agreement with Malta, which will allocate the territories' taxing rights to ensure that double taxation is removed from bilateral trade and investment, and also permit tax information exchange on request.

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Malta, Saudi Arabia To Sign Double Tax Pact 4/1/2012
Malta and Saudi Arabia are to sign a double tax agreement during the official visit of Malta's Deputy Prime Minister and Minister for Foreign Affairs, Tonio Borg, the Maltese government said on January 2.

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Hong Kong, Malta Sign DTA 9/11/2011
On November 8, Hong Kong’s Secretary for Financial Services and the Treasury, Professor K C Chan, and Malta’s Ambassador to China, Joseph Cassar, signed a double taxation agreement between Hong Kong and Malta.

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Switzerland Submits 6 DTAs For Approval 5/9/2011
The Swiss Federal Council has submitted six double tax agreements, with South Korea, Malta, Romania, Sweden, Singapore and Slovakia, to parliament for approval.

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Israel Boosts Tax Treaty Network 16/8/2011
The Israeli government has announced that double tax avoidance treaties have been signed and initialled with Malta and Panama respectively.

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Malta Signs Double Tax Pact With Israel 1/8/2011
Deputy Prime Minister and the Minister for Foreign Affairs, Toni Borg visited Israel on July 28 and signed an agreement for the avoidance of double taxation with Israel Foreign Minister, Avigdor Lieberman.

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Switzerland Signs DTA With Malta 1/3/2011
Switzerland and Malta have signed a new Double Tax Agreement, designed to further the positive development of bilateral economic relations and foster the exchange of information.

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Malta, Switzerland Revise Double Tax Pact 10/2/2011
The Swiss government on February 8 announced the conclusion of negotiations with Maltese authorities towards the revision of a convention for the avoidance of double taxation and fiscal evasion to include provisions for the exchange of tax information, with both parties' initialling the text.

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EU Launches Multi-Year Review Of Cross-Border Taxation 23/12/2010
The European Commission has published a Consultation, which marks the commencement of a comprehensive multi-year review of the major cross-border issues faced by EU citizens, and proposes solutions for them.

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Malta, US DTA Ratified 26/11/2010
During a ceremony in Valletta on November 23, Malta’s Finance Minister, Tonio Fenech, pictured, and the United States Ambassador to Malta, Douglas Kmiec, exchanged instruments of ratification for the double taxation treaty between the two countries.

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China, Malta Sign Tax Agreement 27/10/2010
The Maltese minister of finance, the economy and investment Tonio Fenech and minister for taxation of the People’s Republic of China Xiao Jie have signed a new Agreement for the Avoidance of Double Taxation.

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Tax Treaty Deters Shipowner From Using NIS Flag 6/10/2010
Seatrans, a Bergen based shipping company, is planning to reflag nine chemical tankers and one paper carrier to Malta by the end of the year.

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Lugar Welcomes Passage Of US Tax Treaties 20/7/2010
US Senator Dick Lugar has praised the Senate for giving its advice and consent to the US-Malta tax treaty and the protocol amending the existing US-New Zealand tax treaty.

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Malta Clinches DTAs With China, Uruguay 15/7/2010
The Maltese government announced on July 13 that it had concluded negotiations with China towards revising the convention for the avoidance of double taxation and fiscal evasion the two countries share. The government said the agreement, and another double tax treaty with Uruguay, would be signed during 2010 as part of the territory’s efforts to expand its network of such agreements.

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Malta, Germany Revise Double Tax Treaty 18/6/2010
The governments of Malta and Germany signed a new protocol to the double tax convention in force since 2001 to include protocols for the exchange of tax information upon request.

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Jersey To Ratify Maltese DTA 7/6/2010
Jersey’s legislative assembly, the States, is expected to ratify the convention for the avoidance of double taxation and fiscal evasion signed with Malta on January 25, 2010 when the text is tabled on June 8.

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Bahrain, Malta Sign DTA 13/4/2010
Bahrain’s Minister of Finance, Shaikh Ahmed bin Mohammed Al Khalifa, and Malta’s Minister of Finance, Economy and Investment, Tonio Fenech, have signed a double taxation agreement between their two countries.

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Malta's Finance Centre Grows 13/4/2010
The Maltese economy was buoyed by significant growth in the island’s financial services sector during 2009, according to the island’s Minister for Finance, the Economy and Investment, Tonio Fenech.

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