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MALTA VISA PROGRAM | 马耳他签证项目
WHAT INVESTORS NEED TO KNOW ABOUT MALTA’ S TAXATION SYSTEM
投资人不可不知的马耳他税务系统
BY / 撰稿人 / MICHAEL MERCIECA
... Malta does not levy wealth taxes, capital taxes, entry or exit taxes...
When are investors considered residents of Malta for tax purposes and what is the basis for taxation?
Since becoming a member of the
European Union in 2004 and of the Eurozone in 2008, Malta has become a jurisdiction of choice both for businesses and private individuals.
Malta adopts a business friendly approach, as part of a well regulated and robust financial services sector within the EU, and provides a very competitive tax regime and a wide tax treaty network with over 70 jurisdictions.
This has helped attract a large number of investors and operators to Malta, accelerating Malta’ s consistent economic growth to one of the fastest growing economy within the EU.
From a‘ lifestyle’ perspective, Malta is a politically stable, safe, yet vibrant place to live. Its great weather, Mediterranean cuisine and unique culture are attractive to individuals looking to retire in Malta or individuals seeking employment opportunities.
RESIDENCE AND DOMICILE
Malta was a British colony for a number of years before gaining independence and becoming a Republic. One of the things
在马耳他税务系统中投资人何时成 为税务居民? 征税标准是什么?
自 2004 年加入欧盟 、 2008 年加入 欧元区以来, 马耳他已经成为企业 和个人争相前往的辖区之一 。 作为 欧盟规范良好 、 体系健全的金融服 务分支之一, 马耳他推行企业友好 政策, 同全球 70 多个辖区建立了税 务条约网络, 提供了极富竞争力的 税务制度 。
这吸引了大量投资人和企业运营者 慕名前来, 也加快了马耳他经济的 持续增长, 使之成为欧盟范围内经 济发展最为迅速的国家之一 。
从“ 生活方式” 角度而言, 马耳他政 治稳定安全, 社会活力充沛 。 其宜 人的气候与地中海地区独特的饮食 和文化更是给那些渴望在马耳他养 老或寻找就业机会的人提供了广阔 空间 。
居所与永久居住地
马耳他取得独立并建立共和国前曾 经一度是英属殖民地 。 它从大不列 颠血液中承袭的不仅是其官方语言 英语, 还有完整的税务体系 。 虽然 自独立以来该体系不断发展进化, 但征税标准等原则一直延续至今 。 马耳他的个人征税标准取决于当事 人的居所和永久居住地 。
“ 永久居住地” 的定义未在本地法律 中明确给出, 但一般判定标准是, 个 人若选择马耳他为永久居住地, 则
需表达在马耳他永久居住的意图 1
。 也就是说, 典型情况下, 迁居马耳他