The double taxation agreement (DTA) between
Switzerland and the Republic of Malta has come into force.
The agreement took effect on 6 July 2012,
which coincided with the diplomatic exchange of notes. Contained in
the notes are requirements to be met in line with the current
Switzerland and Malta have also agreed to an
exemption on withholding tax between related companies for dividend
and interest payments for those who have a capital stake of at
least 10% in the company making the payment. Royalties will be
exempt from withholding tax.
The withholding tax agreement provisions are
to come into effect from 1 January 2013.