Double Taxation Treaties

Double Taxation Treaties are conventions between two countries that aim to eliminate the double taxation of income or gains arising in one territory and paid to residents of another territory. They work by dividing the tax rights each country claims by its domestic laws over the same income and gains. Over 1,300 Double Taxation Conventions exist world-wide.

Malta's Double Taxation Treaties

The Malta has a double taxation network with 41 countries. This reflects the importance given by the Maltese Authorities to support the growth of international trade. These treaties, together with the backup of financial legislation place Malta as a prime hub for international business. The following are links to the respective country double taxation treaty:


Country

Published

Operative

Albania L.N. 122 of 2001 2002
Australia L.N. 41 of 1985 1987
Austria L.N. 130 of 1981 1978
Barbados L.N. 249 of 2002 2004
Belgium L.N. 108 of 1976 1977
Bulgaria L.N. 62 of 1988 1989
Canada L.N. 12 of 1988 1988
China L.N. 104 of 1994 1996
Croatia L.N. 71 of 2000 2001
Cyprus L.N. 139 of 1994 1995
Czech Republic L.N. 228 of 1997 1999
Denmark L.N. 124 of 1999 2000
Egypt L.N. 205 of 2001 2003
Estonia L.N. 114 of 2003 2005
Finland L.N. 109 of 1981 1978
France L.N. 5 of 1983 1980
Germany L.N. 149 of 1976 1974
Hungary L.N. 75 of 1994 1994
India L.N. 46 of 1995 1997
Italy L.N. 31 of 1986 1977
Republic of Korea L.N. 18 of 1999 2000
Republic of Latvia L.N. 89 of 2001 2002
Lebanon L.N. 119 of 2000 2002
Libya L.N. 75 of 1994 1974
Luxembourg L.N. 65 of 1996 1997
Malaysia L.N. 281 of 2002 2002
Netherlands L.N. 90 of 1980 1977
Norway L.N. 35 of 1979 1979
Pakistan L.N. 54 of 1980 1975
Poland L.N. 28 of 1995 1996
Portugal L.N. 105 of 2002 2004
Romania L.N. 65 of 1997 1998
Slovakia L.N. 1 of 2001 2002
Slovenia L.N. 145 of 2003 2005
South Africa L.N. 89 of 1998 1999
Sweden L.N. 131 of 1976 1978
Switzerland L.N. 31 of 1988 1978
Syrian Arab Republic L.N. 246 of 2001 2002
Tunisia L.N. 225 of 2002 2003
United Kingdom L.N. 83 of 1961 1962
United States of America LN 230 of 1997 1998