Double Tax Treaty between Malta and Switzerland enters into force
News    ·   01-08-2012

AUTHOR: Donald Vella, David Farrugia

The Double Tax Treaty which was signed between Switzerland and Malta in 2011 has entered into force in July 2012. The Treaty provisions will be effective as from 1 January 2013. The Treaty, which replaces the Treaty signed on 18 December 2008, is generally based on the OECD Model (including the exchange of information article). The treaty provides for a withholding tax exemption for dividend and interest payments between related companies with a capital stake of at least 10% in the company making the payment.

The treaty also provides for an exemption from withholding tax on royalties.

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