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Malta - Real Estate Going Global

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Malta - Real Estate Going Global

Malta’s full imputation system of taxation, the refund mechanism and the participation exemption are among the main characteristics of Maltese tax legislation, which may be used efficiently by entrepreneurs who wish to invest in non-Maltese real estate through a Maltese holding company.

Moreover, it is also possible to have a foreign entity with Maltese tax residence holding real estate outside Malta, which will tax any income derived from the non-Maltese real estate on a remittance basis of taxation. This means that any rental income derived from real estate situated outside Malta is not taxed in Malta if it is not received in Malta and any capital gains deriving from the disposal of the non-Maltese real estate is not taxed in Malta even if such gains are received in Malta.

Source : PWC

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