Malta 5% scheme structure formation

Yes, this option exists. And passive income earned by this company should be exempte from taxation.
 
Why? If over 75k will be a CFC
CFC rules dont come into play here. The company would be deemed Maltese tax resident but non-domiciled in Malta. No tax is payable on foreign income which is not received in Malta and on capital gains arising outside Malta. At least this has been my understanding when having dealt with this jurisdiction.
 
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