Tax Services

At 3a we offer a tax structuring service, which covers the processes of company formation, accounting networking and tax planning. Our service procurement extends beyond the local business environment towards the international platform, where services in aspects such as fiscal benefits and tax compliance are sought. 80% of our client base avails of our comprehensive tax structuring service. 3a Malta provides clients with valuable assistance in determining an optimal structure to enable lower taxation rates for one’s business, regardless of whether this is locally based or located overseas. We ensure the provision and maintenance of a quality advisory service in this regard through collaboration with various partners and affiliates.

3a provides advisory services also in the following key areas:

Corporate tax: at 3a we advise on the structure and elements of corporation tax in Malta. These include allowable deductions, exemptions, carry-forward of tax losses, capital allowances, group provisions, application of anti-avoidance provisions, tax accounting, double tax relief and capital gains.

Personal tax: 3a’s services encompass advice on personal tax rates for residents and non-resident individuals, social security contributions, taxation of employees and residence planning, which includes permanent residence as well as ordinary residence. Individual artists, entertainers, sportspeople and independent professionals may also benefit from 3a Malta’s advisory service.

Tax scenarios and transaction tax: these regard the tax implications of a particular transaction or a series of transactions. At 3a Malta we are able to provide detailed computations that will substantiate and demonstrate differences and effects on the effective tax charge and tax rate within different business scenarios. Our service also encompasses the structuring of transactions for the purpose of tax efficiency optimisation.

Branches and permanent establishments tax: Advice on the existence of a permanent establishment or branch in Malta is provided, also taking into consideration aspects such as the taxation of branches as well as the deployment of the tax refund system as it applies to Maltese branches.

Tax treaties: 3a Malta provides consultancy services related to Malta’s double tax treaty network. This entails analysing and interpreting the provisions of such agreements and treaty relief entitlement.

International tax planning and structuring: 3a Malta can advise on how tax efficiency can be maximised by utilising Malta as a base for foreign entities. Advisory services include repatriation strategies, withholding tax planning, transfer pricing, CFC legislation, special purpose vehicles, participation exemptions and treaty planning.

Management and control: 3a may be consulted with regard to the creation of substance in Malta.

Advance revenue rulings: Clients applying for Advance Revenue Rulings from the International Tax Unit can also benefit from 3a’s advisory services.

Communication with tax authorities: 3a professionals will liaise with Malta’s revenue departments in order to resolve disputes on our clients’ behalf.

Tax compliance: 3a advises companies and individuals on their compliance obligations in Malta. Such obligations include registration with Revenue Departments, preparing and submitting tax returns, as well as filing claims for tax refund purposes.

Indirect tax: 3a also offers advice on value added tax in addition to other indirect taxes exercised in Malta. We also assist individual clients and corporate structures in fulfilling their statutory VAT obligations.