The income tax treaty between Curaçao and Malta was signed on 18 November 2015. The agreement is the first of its kind between the two countries.
Taxes Covered
The treaty covers Curaçao income tax, wage tax, profit tax and dividend tax. It covers Malta income tax.
Withholding Tax Rates
- Dividends -
- Paid from Curaçao to Malta beneficial owner: 0% if the beneficial owner is a company in Malta directly holding at least 10% of the paying company's capital; otherwise 5%
- Paid from Malta to Cu…