Jurisdiction overview: Malta
Malta is one of the most flexible and business-oriented jurisdictions in the European Union, combining a developed financial infrastructure, an English-speaking legal system, and unique tax refund mechanisms that allow for effective tax optimization.
The country has a reputation for being a stable and transparent jurisdiction, widely used for international trade, holding structures, iGaming, and IP companies. Registration is available remotely, 100% foreign ownership is allowed, and nominee services are officially permitted.
Thanks to special tax agreements and the partial tax refund system, the effective tax rate for non-residents can range from 5% to 10%, making Malta one of the best options in the EU for legal tax optimization.