Furthermore, by investing at least 100,000 euros by way of fully paid up share capital which may not be redeemed, reduced or transferred to a third party during the first two years one can obtain an employment license and the right to reside in Malta during the period of employment.
Moreover relief from double taxation becomes applicable where a Malta company suffers overseas tax. Such relief takes the form of a tax credit against any Malta tax paid on the same income, and is usually availed of via a tax treaty or unilaterally. A Maltese branch of an overseas company is treated as any other Malta company for tax purposes. Maltese tax legislation also affords a wide participation exemption intended to exempt from tax any dividends and gains derived from such holdings. Malta wide tax treaty network with over 60 countries, including China, enhances its attractiveness to foreign investors.
