Fund Management and Advisory table

Fund management companies are subject to tax on company profits at a rate of 35%. However, this is subject to Malta’s full imputation tax system, wherein tax paid by a company in Malta is, on the distribution of a final dividend, imputed to the shareholder as a tax credit against the shareholders’ tax liability. Therefore, a shareholder will, upon a distribution of the dividend, be entitled to a refund in part or in full of any advance tax levied on the distributing company. The default refund applicable to a fund management company in respect of its active trading income is 6/7ths of the tax paid in Malta, thus resulting in an effective tax rate of 5%.

 

Practise Areas


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ATL Business Centre
89, Suite 3, Cannon Road, St Venera,
SVR9035, Malta

Tel: +356 2779 0100
Fax: +356 2733 2844

Email: info@alleybe.com
Skype: rudolph.alleybe