Mauritius and Malta Double Tax Treaty Update

On the 23 April 2015 the double tax treaty between Mauritius and Malta entered into force.  The announcement on the entry into force was made by in Mauritius on the 10th November 2015 by way of legal notice.

Interesting points to note about the treaty are:
  1. No withholding taxes on dividends, interest or royalties out of Malta;
  2. 12 months required to establish a pe for construction activities.
  3. The entry into force of this treaty provides confirmation of Malta’s use as a point of entry into the EU.  This combined with Mauritius similar status with regards to India and Africa, provides an interesting combination of jurisdictions.
The actual treaty may be viewed here.
Should you require further information then please contact:
Daniel Romburgh |

Telephone: +230 650 4030