Malta Personal Tax And Estate Planning

Early consideration of your family wealth is encouragable to optimise current tax opportunities and versatility. Malta offers attractive tax strategies proving to be effective to high-net-worth individuals and their families.

DZ Advisory has an extensive international expertise with a broad portfolio of connections, all set to aid families in creating and implementing tax planning structures in foreign jurisdictions according to their specific requirements and circumstances. Our multilingual team assists in providing long-term strategic plans to help minimize taxes as well as creating boutique trust structures to protect and control your assets while benefitting from multiple capital gains exemptions.

Preserving your estates is another key factor to consolidate your family’s legacy and pass it on to the next generations. We can evaluate the family dynamity to develop an effective estate structure that provisions the beneficiaries best interests by reviewing wills, create gifting programmes or re-design trust funds.

Individuals not domiciled in Malta, who establish tax residency in Malta, are able to apply for and receive a Malta tax residency certificate for presentation to foreign tax authorities; Malta does not a apply a worldwide basis of taxation to those individuals that are resident but not domiciled in Malta, such as those that have obtained Maltese citizenship by investment. In such cases, taxation will only be levied on Malta source income and foreign source income received in Malta, with capital gains arising outside Malta remaining outside of the Maltese tax net, even if received in Malta.

Malta also offers various attractive tax residency programmes which provide an attractive fixed tax rate of 15% if certain conditions and obligations are met.