Malta Non Dom + Employees

[inector]

There is a lot on the forum about Maltese non-dom company + Maltese resident shareholder, which gets you to have 5% total tax.

What if the shareholder is non-resident, but there are Maltese employees, is it still 5% total tax?

Found this graph to understand better, does it mean that 2 Maltese companies would be required?

To add, income will be from foreign countries, and bank accounts will be outside of Malta.

 

[Sols]

What if the shareholder is non-resident, but there are Maltese employees, is it still 5% total tax?

Yes, shouldn't be an issue. The corporate tax rate is unrelated to employees. In fact, Malta wants you to create jobs locally as that stimulates the local economy.

As always, check with a lawyer/tax adviser before committing to something.

You might want to look into getting fiscal unit status, in which case you don't have to pay 35% and then get 6/7 of it back. You just pay 5% directly. It can take anywhere from a few weeks to a few months to get the 6/7 tax refund otherwise.