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Benjamin Griscti

Two countries of a similar small size, but with considerable promise in the financial services sector, have signed and agreed on the enforcement of a double tax agreement between them, which will come into effect as from 1 January 2015.

The treaty particularly provides for the mutual non-application of withholding taxes on outbound payments of dividends, interest and royalties between persons in the two countries. Together with the application of regimes such as the Participation Exemption, structures involving a Maltese- Liechtenstein combination are expected to be very efficient.

Should you require further information on the above, please contact our Tax Advisor, Benjamin Griscti on