29.01.2025: Tax Accounting, Allocation and Distribution in Malta

This presentation will focus on tax accounting, allocation, and distribution in Malta, specifically examining the five primary tax accounts available under Maltese tax law. We will explore how each account functions, their respective allocation methods, and the distribution mechanisms for each. Additionally, the session will cover the tax refund system for foreign shareholders receiving dividends from Maltese companies, shedding light on the process and the applicable tax rates. By the end of the presentation, attendees will have a clearer understanding of how these tax accounts operate and the impact on cross-border dividend distributions.