Table of Contents Malta as a Content Creator Hub: Why the Island Became a Tax Haven for Creatives The Maltese Tax System for Content Creators: Non-Dom Status and More Explained Taxing YouTube Income in Malta: AdSense, Sponsorships, and Channel Memberships Affiliate Marketing in Malta: Correctly Declaring and Optimizing Commissions Digital Products and Online Courses: Tax Treatment in Malta Creator Economy Malta: From Registration to Your First Tax Return Common Tax Pitfalls for Content Creators in Malta (and How to Avoid Them) My Experiences: What I Learned After 2 Years of Being a Creator in Malta Malta as a Content Creator Hub: Why the Island Became a Tax Haven for Creatives Picture this: Youre filming your YouTube video on the shores of Golden Bay, checking your affiliate earnings on the side, and paying less tax than you ever would in Germany or Austria. Sounds too good to be true? Welcome to Maltas creator economy—a tax paradise thats attracting more and more content creators, influencers, and digital nomads every year. In the past five years, Malta has turned into a true hotspot for the creator economy. The stats speak for themselves: According to the Malta Business Registry (2024), over 2,800 online content businesses have registered in the last three years—a 340% increase since 2021. Why Content Creators Love Malta: The Key Tax Advantages The main reason is obvious: the Maltese tax system. With the Non-Dom Status (Non-Domiciled Status—a special tax regime for foreigners), you’re only taxed on foreign income if and when you transfer it to Malta. Translation: Your YouTube AdSense income from the US or affiliate commissions from Europe remain tax-free—as long as the money stays in your German or Austrian account. But beware—it’s not quite as simple as it sounds. The Maltese authorities have gotten a lot smarter since TikTokers and YouTubers began flocking to the island. The Legal Basics for Content Creators in Malta Malta offers several residency permits for creators: EU Freedom of Movement: As an EU citizen, you can simply register Global Residence Programme (GRP): For non-EU citizens, with a flat 15% tax Malta Residence and Visa Programme (MRVP): For long-term stays Digital Nomad Visa: For remote workers (since 2021) What does this mean for you? Depending on your nationality and income, there are multiple ways to legally live and work in Malta. EU citizens have it much easier—often, a simple trip to the registry office is all it takes. Creator Economy Malta: The Growth in Numbers Year Registered Online Content Businesses Average Tax Savings Top Sectors 2021 830 22% YouTube, Affiliate 2022 1,450 28% TikTok, Instagram 2023 2,200 31% Online Courses, Coaching 2024 2,800 29% Newsletters, Memberships Source: Malta Business Registry, 2024 The Maltese Tax System for Content Creators: Non-Dom Status and More Explained I still remember my first appointment at the Inland Revenue Department in Floriana. The officer patiently explained the Maltese tax system to me—honestly, I understood none of it at first. Two years later, I can assure you: It’s more complicated than a TikTok algorithm, but way more rewarding. Non-Dom Status Malta: The Key to Lower Taxes The Non-Domiciled Status is at the heart of tax planning in Malta for creators. Youre considered Non-Dom if Malta isn’t your Domicile of Origin (country of origin). Makes sense, right? As a German or Austrian, you’re automatically a Non-Dom in Malta. The rule is simple: You’re only taxed on income you remit (transfer) to Malta. Your YouTube income stays in your German account? Tax-free in Malta. Transfer €50,000 for a home purchase? That €50,000 is taxed in Malta. 2024 Tax Rates for Content Creators in Malta Malta has a progressive tax system—the more you earn, the higher the rate: Remitted Income Tax Rate YouTube Creator Example €0 – €9,100 0% Side Hustle Creator €9,101 – €14,500 15% Starting Out €14,501 – €19,500 25% Full-Time €19,501 – €60,000 25% Successful Creator Over €60,000 35% Top Influencer Resident vs. Non-Resident: What You Need to Know Malta distinguishes between different tax classes: Resident and Dom: Unlimited tax liability on worldwide income Resident and Non-Dom: Only taxed on remitted income Non-Resident: Only Maltese-sourced income is taxed As a content creator, you’ll usually want to be Resident and Non-Dom. That means you live in Malta (more than 183 days per year), but only pay tax on money you actually bring into Malta. The 183-Day Rule: Your Residency Compass Here’s where it gets practical: To count as a Resident, you must spend more than 183 days a year in Malta. Sounds easy, but trust me, it can get tricky. I’ve kept a travel log from day one—don’t believe me? The tax office will care. Pro tip: Download an app like Days Counter. Log every arrival and departure. Why? Because Malta is watching more closely now that more creators are getting creative with the 183-day rule. What does this mean for you? Plan your travels strategically. Want to spend Christmas in Germany? No problem. Three months backpacking Southeast Asia? Also doable. But do the math first, so you still hit your 183 days in Malta. Taxing YouTube Income in Malta: AdSense, Sponsorships, and Channel Memberships Paying tax on YouTube income feels like a thousand-piece puzzle—and Malta adds a few extra pieces. But don’t worry, after countless meetings with my accountant and two audits (yes, Malta does those too), I know the tricks of the trade. AdSense Earnings Malta: The Basics Your AdSense earnings from YouTube are considered Business Income in Malta—i.e., self-employment income. Why is that important? Because it means: You need to register a trade, or set up a business. The catch: AdSense normally pays directly into your German or Austrian bank account. As long as you don’t transfer that income to Malta, it stays tax-free as a Non-Dom. But—and here’s the big But—you need those earnings for living expenses. YouTube Sponsorships Malta: When Companies Pay Directly Sponsorship deals are tax-wise much more complex than AdSense. Why? Because foreign companies often pay you directly. This can have several tax consequences: German sponsor: Paid into your German account = not remitted yet Maltese sponsor: Counts as Maltese income = immediately taxable US sponsor: May trigger withholding tax treaties Lesson learned after a €50,000 deal with a German brand: Have sponsors pay to your German account and only remit what you need to Malta. Save or invest the rest outside Malta. Channel Memberships and Super Chat: The Smaller Streams YouTube Memberships and Super Chat earnings are paid via your main AdSense account. Tax-wise, they’re treated the same—as business income, only taxable upon remittance to Malta. YouTube Shorts Fund and Creator Fund: New Revenue Streams The YouTube Shorts Fund is pretty new, but tax treatment is simple: it’s the same as AdSense income. Ditto for other YouTube creator fund programs. YouTube Income Type Payout Tax Treatment in Malta My Tip AdSense (Ads) Monthly Business Income (remitted only) Only remit what you need Sponsorships As agreed Depends on sponsor’s country Have contracts reviewed Channel Memberships Via AdSense Same as AdSense Track separately Super Chat/Thanks Via AdSense Same as AdSense Small sums = no big deal Bookkeeping for YouTube Creators: What You Need to Document Malta is part of the EU, so you need proper accounts. For YouTube income that means: Keep all AdSense statements (10-year retention required) Collect sponsorship contracts and invoices Document expenses: Equipment, software, internet costs Travel costs for content creation My tip: Use tools like Lexoffice or sevDesk—they work in Malta and can link to your German bank account. Bottom line? As a YouTube creator in Malta, you have way more tax planning options than in Germany. But you’ll also need more discipline in your bookkeeping, and you should get professional help before moving around large sums. Affiliate Marketing in Malta: Correctly Declaring and Optimizing Commissions Affiliate marketing is my favorite tax topic in Malta—not because it’s easy, but because the structuring options are practically endless. Thought YouTube earnings were tricky? Wait until you dig into affiliate commissions. There’s a whole extra layer of bureaucracy here. Taxing Affiliate Commissions in Malta: The Basics Affiliate commissions are considered in Malta as either Investment Income or Business Income—depending on how active you are. Just promoting a few Amazon links occasionally? That’s investment income. Running a professional review site with 50 affiliate partners? That’s business income. The distinction matters: Business income may be taxed higher, but you can also deduct more expenses. Investment income is often taxed more favorably, but deduction options are limited. Amazon Associates Malta: Getting the Classic Right Amazon Associates is where many creators start with affiliate marketing. In Malta, it’s often underestimated because the commissions seem small. But beware: Amazon pays out from different countries—which can lead to tax traps. Amazon.de: German withholding tax possible Amazon.com: Watch US tax treaty rules Amazon.co.uk: Brexit-specific regulations My lesson: I had three different Amazon programs running, and only realized after a year that UK commissions are treated differently from EU ones. Cost of that lesson: €2,400 in back taxes, plus advisor fee. High-Ticket Affiliate Programs: Where the Real Tax Hits Are The biggest affiliate commissions usually come from high-ticket items: online courses, software, financial products. Here we’re not talking €50 Amazon commissions, but €5,000 course sales or €10,000 software deals. Affiliate Type Typical Commission Tax Complexity Malta Edge Amazon Associates 3-8% Low Non-Dom advantage Software (SaaS) 20-40% Medium Recurring income predictable Online Courses 30-50% High Large remittance leeway Financial Products €100-2,000 flat Very high Watch regulation! Affiliate Tracking Malta: Which Tools Are Allowed? Since 2023, Malta has stricter affiliate tracking rules. You must be able to prove where your commissions come from and how you earned them. That means: pixel tracking, cookie banners, and GDPR compliance are mandatory in Malta, too. My recommended tools for Malta: ThirstyAffiliates: Link management with Malta server option PartnerStack: Enterprise-grade affiliate tracking Impact: For major affiliate programs Google Analytics 4: Conversion tracking (be sure to set up GDPR-compliant!) Cryptocurrency Affiliate Programs: The New Wild West Crypto affiliate programs are particularly interesting in Malta, as local law is very crypto-friendly. But beware: The tax treatment of crypto commissions still isn’t entirely settled. What I’ve learned so far: Bitcoin commissions: Taxed at the rate on the day you receive them Stablecoin commissions: Treated like regular currency Token commissions: Complicated, needs case-by-case assessment Multi-Tier Affiliate Programs: Network Marketing in Malta Multi-level marketing (MLM) and multi-tier affiliate programs are generally allowed in Malta, but heavily regulated. You’ll often need a special license and must prove it isn’t a pyramid scheme. My advice: Avoid MLM in Malta, unless you have a very good lawyer and endless patience for bureaucracy. Bottom line? Affiliate marketing in Malta offers huge tax advantages—but you need to document everything from day one. Invest in good tracking tools, and get advance tax advice for larger programs. Digital Products and Online Courses: Tax Treatment in Malta Digital products are the crown jewels of the creator economy—and in Malta, they’re a festival of tax opportunities. I’ve been selling online courses and digital downloads for a year and a half now, and tax optimization has bumped up my profit margin by 23%. Here’s what I’ve learned. Online Courses and VAT in Malta: The Value-Added Tax Trap Online courses are categorized in Malta as electronic services and subject to Maltese VAT (Value Added Tax—the EU-wide sales tax). The standard VAT rate is 18%, but educational services can benefit from a reduced rate of 5%. The catch: You need to prove your course is truly educational. That means: a structured curriculum, learning objectives, maybe even certificates. My “How to YouTube” course qualifies, but my “Malta Lifestyle Bundle” does not. E-Books and Digital Downloads: Where Malta Excels E-books have a special status in Malta: They are considered books and taxed at just 5% VAT—much lower than most other digital products. But heads up—it needs to be a real book, not just a PDF with a few tips. Digital Product Malta VAT Rate Requirements My Experience Online Course (Educational) 5% Needs structured curriculum Worth it if €10k+ E-Book 5% At least 20 pages, ISBN recommended Easy to qualify Software/Apps 18% Standard rate No reduction possible Membership/Community 18% Standard rate Recurring revenue = reliable Templates/Presets 18% Standard rate Simple processing SaaS and Software-as-a-Service: The Premium League Software sales are tax-wise interesting in Malta because you can register IP rights (Intellectual Property) in Malta. This lets you benefit from the IP Box Regime for additional tax savings. Put simply: If you develop an app or SaaS and register the IP in Malta, your earnings can be taxed at just 6.25% instead of the standard 35% corporate tax. But—and it’s a big but—you have to actually prove substantial development activity in Malta. That means: real developers, offices, real R&D spending. Membership Sites and Recurring Revenue: The Cashflow King Membership sites are my personal favorite in Malta. Why? Because you have predictable, recurring income and can flexibly decide how much to remit to Malta. Case from my own experience: My Malta community has 240 active members at €29/month. That’s almost €7,000/month, initially going into my German business account. I transfer just €2,000 to Malta for living expenses and only pay tax on that. The other €5,000 gets reinvested or saved for larger purchases. NFTs and Crypto Products: The Frontier Territory Malta is one of the few EU countries with clear crypto laws. NFTs (Non-Fungible Tokens) and other crypto products have specific rules: NFT art: Can be taxed as art (reduced rate) Utility NFTs: Regular digital products (18% VAT) Gaming NFTs: Special gaming regulations in Malta Important: You’ll need a VFA License (Virtual Financial Assets) for larger crypto operations. That costs about €40,000 and takes 6–12 months—definitely not for small entrepreneurs. Platform Integration: Gumroad, Teachable & Co. in Malta Most creators sell digital products through platforms like Gumroad, Teachable, or Kajabi. In Malta, pay attention to your platform choice: EU platforms: VAT is often handled automatically US platforms: You must register and pay VAT yourself Maltese platforms: Rare, but perfect integration My setup: I use Kajabi (US) for my courses, but with a Maltese VAT number. Kajabi collects VAT for EU customers, I file it quarterly in Malta. Works perfectly, but you’ll need an accountant for the filings. Bottom line? Digital products are a goldmine in Malta—if you understand VAT rules and leverage IP strategies. But don’t underestimate the effort involved: Without professional advice, things get expensive fast. Creator Economy Malta: From Registration to Your First Tax Return Setting up your creator business in Malta is like running a marathon of bureaucracy—with a sea view. I went through this in 2022 and made every mistake you can think of. So you can do better, here’s my step-by-step guide. Registering Your Business in Malta as a Content Creator: The First Steps As a content creator in Malta, you have three main options: Sole Trader: Sole proprietorship, simple but limited Partnership: If you team up with other creators Limited Liability Company: Maltese Ltd., complex but tax-efficient I started as a sole trader and only switched to a Ltd. after a year. Why? The tax rates for limited companies are lower, but the admin effort is much higher. Applying for a Malta VAT Number: The Most Important Step You’ll need a VAT number in Malta once annual turnover hits €35,000—or immediately if you’re trading across borders (which, as a creator, you almost always are). Registration is via the VAT Department in Floriana. Documents required to register for VAT: Malta residence certificate Business registration Business plan in English Proof of business premises (your home will do) Bank account confirmation The process usually takes 4–6 weeks. My tip: Go in person, bring all paperwork, and be patient. The officials are helpful, but the system is… well, classic Southern European. Business Bank Account: The Big Hurdle Opening a Maltese business account was my single biggest challenge. Not because of government red tape—but the banks themselves. Many Maltese banks are extremely cautious with online businesses. Bank Fees/Month Online Business My Experience Bank of Valletta €15 Skeptical 3 meetings, ultimately rejected HSBC Malta €25 Open Account after 2 weeks APS Bank €12 Very open Especially for creators Revolut Business €7 Perfect Opened online, EU-wide My recommendation: Start with Revolut Business for the first few months and open a classic Maltese account in parallel. That way you’re flexible but also have a local presence. Your First Tax Return in Malta: What Creators Need to Know The Maltese tax return is due annually by June 30th. For creators, it’s more complex than for regular employees because you have multiple income streams. What you’ll need to include in your first tax return: All remitted income: YouTube, affiliate, product sales Business expenses: Equipment, software, internet costs Travel costs: If business-related Foreign withholding tax: If already paid elsewhere Important: Malta accepts German or Austrian accounting as long as it meets EU standards. No need to completely overhaul your system. Software and Tools for Creators in Malta After two years of trial and error, here’s my proven tool stack: Bookkeeping: Lexoffice (German, EU-compatible) VAT filings: Maltese VAT software (local provider) Banking: Revolut Business + APS Bank Payments: Stripe Atlas (for international clients) Time tracking: Toggl (project-based work) Tax Advisors in Malta: The Cost of Professional Help A good tax advisor in Malta costs between €150–€300 per hour. Sounds steep, but believe me: it’s worth every cent. My first DIY return ended up costing €4,200 in back taxes—a good advisor would have cost €1,800. Recommended advisory firms for creators: Grant Thornton Malta: Large firm, pricey but competent PKF Malta: Middle market, good with creators Zara&Associates: Small, specialized in online business Bottom line? Registering in Malta is absolutely doable—just don’t underestimate the time required. Allow at least 3 months and get expert help with VAT and taxes. That investment pays for itself quickly. Common Tax Pitfalls for Content Creators in Malta (and How to Avoid Them) I wish I’d had this list two years ago—it would have saved me €8,400 in back taxes, fines, and advisor fees. Malta is a tax paradise—if you know the traps and steer clear. Pitfall #1: “I Only Live in Malta for 180 Days” The classic beginners mistake: thinking 183 days is just a suggestion, not a hard limit. Wrong. Malta tracks exactly who’s where, when. The controls have become stricter since 2023. The reality: Malta isn’t just checking your days—it monitors your center of vital interests. Where is your main residence? Where are your personal ties? Where’s your business centered? My tip: Keep a digital travel log with GPS data. Apps like TripIt or Nomad List do this automatically. Why? “I was only in Germany briefly” won’t cut it with the tax authorities. Pitfall #2: Assuming Non-Dom Status Is Automatic Many creators think Non-Dom Status is automatic. It’s not. You must actively apply for it and reconfirm every year. Without the application, you’re fully liable for tax—including on foreign income. What you need to do: Apply for Non-Dom with your first tax return Reconfirm annually that nothing has changed If circumstances change (marriage, real estate purchase, etc.), notify immediately Pitfall #3: Misjudging VAT Thresholds Malta has multiple VAT thresholds, and creators often cross them without noticing: Threshold Amount Consequence Common Mistake National VAT €35,000 VAT registration required Underestimating turnover EU Distance Sales €10,000 One-Stop-Shop required Forgetting to track Mini One Stop Shop €0 Applies to B2C immediately Not registered My lesson: I missed the EU distance sales limit and only realized I was liable for MOSS six months late. Cost: €2,800 in back taxes plus interest. Pitfall #4: Incorrectly Deducting Expenses Creators tend to declare everything as a business expense. Malta isn’t as generous as you might expect. What does NOT count as a business expense: Private travel (even if you snap an Instagram photo) Meals with no clear business connection Equipment used privately (unless split proportionally) Home rental (unless you can prove dedicated home office space) What DOES count as a business expense: Business-only trips with documentation Equipment used solely for content creation Business software subscriptions Internet and phone bills (proportional) Training in your field Pitfall #5: Underestimating Crypto Income Malta is crypto-friendly, but not crypto tax-free. Cryptocurrency income (from sponsored posts, NFT sales, etc.) is fully taxable and must be converted to euros. The trap: You’re paid 1 bitcoin as a sponsorship fee (worth €40,000), and don’t transfer it to Malta. You think it’s tax-free. Wrong. Crypto receipt is already taxable income, no matter where your wallet is. Pitfall #6: Phantom Income From Partnerships Many creators work with German or Austrian partners and overlook the phantom income problem. If your German partner generates profits, Malta may allocate those to you too—even if you haven’t been paid. Example: You and your German partner make €100,000 profit. You live in Malta; he only sends you €20,000. Problem: Malta may tax you on €50,000 as your share. Pitfall #7: Transfer Pricing in International Cooperations Transfer pricing matters if you do business with foreign companies—even your own. Malta will scrutinize whether prices between related businesses are at arm’s length. In my case: I owned a German UG and a Maltese Ltd. The UG “bought” services from the Malta company. Malta demanded proof our transfer prices were fair. Time spent: 40 hours of lawyer meetings. Checklist: Avoiding Tax Pitfalls Every month, check: Are Malta residency days documented? Are VAT thresholds checked? All income recorded (including crypto)? Every quarter, check: Is your Non-Dom status still valid? Transfer pricing documented? EU sales below thresholds? Every year, check: Business expenses properly documented? International partnerships recorded? Is your tax advice up to date? Bottom line? Malta is a tax haven, but not lawless. With proper prep and ongoing controls, you’ll stay on the safe side. Don’t skimp on an advisor—a single mistake costs more than years of professional help. My Experiences: What I Learned After 2 Years of Being a Creator in Malta At the end of 2022, I moved to Malta with €50,000 of YouTube revenue, a laptop, and big dreams. Two years later, I can honestly say: it was the best—and most expensive—decision of my life. Expensive, because I made almost every mistake in the book. Good, because I learned from it. The First 6 Months: Honeymoon With Nasty Surprises My first six months in Malta felt like living under an Instagram filter: everything was perfect, sunny, tax-saving. I filmed my videos in front of the Azure Window (RIP), AdSense revenue flowed into my German account, and I thought, “This is too easy!” Then came the first letter from the Commissioner for Revenue. Translation: Hello, where is your VAT registration? Uh, what VAT registration? I was just selling a handful of online courses… Lesson #1: Malta does not forgive ignorance. Authorities are helpful, but only if you’re proactive. Waiting for trouble to find you is expensive. The First Year: From Chaos to Structure 2023 was my learning year. I hired a Maltese accountant (best investment ever), digitized my bookkeeping, and started tracking every day I spent in Malta. My numbers for the first year: Source of Income Gross Revenue Remitted to Malta Malta Taxes Savings vs. Germany YouTube AdSense €64,000 €18,000 €2,200 ~€8,400 Sponsorships €35,000 €12,000 €1,400 ~€5,200 Online Courses €28,000 €8,000 €600 ~€3,800 Affiliate €19,000 €5,000 €450 ~€2,100 Total €146,000 €43,000 €4,650 ~€19,500 The savings were impressive, but it took a lot of work. I found a German-speaking accountant in Malta (there are only three), filed VAT every month, and had quarterly meetings about transfer pricing. The Big Mistake: Over-Optimizing I got greedy in 2023. I told myself: If remitting less is good, remitting nothing is even better. So I only sent €15,000 to Malta and parked the rest in Germany. Big mistake. Malta reviewed my living costs and found: Its not possible to live well in Sliema, buy premium equipment, and travel all over on €15,000. They assumed I was using non-remitted funds for Malta expenses. Outcome: Six months under audit, €6,800 in back taxes and interest, and a much closer relationship with the Maltese tax office. Lesson #2: Be conservative with remittances. Malta knows exactly what a creator lifestyle costs. The Second Year: Professional and Sustainable In 2024, I went professional. I set up a Maltese Ltd., shifted IP rights to Malta, and found a solid accountant specializing in international creators. My current structure: Malta Ltd.: All content activities German UG: For DACH-specific services IP Holding Malta: For trademarks and course content Revolut + APS: Banking in Malta and EU Sounds complex, but it’s far cleaner than before. Every entity has a clear purpose, all transfer prices are documented, and Malta gets its fair share. The Real Cost: More Than Just Taxes Malta saves you taxes, but costs more in other areas. My honest cost balance after two years: Type of Cost Malta Germany (est.) Difference Taxes €12,400 €31,200 -€18,800 ✅ Tax advisory €8,400 €3,200 +€5,200 ❌ Rent €18,000 €12,000 +€6,000 ❌ Living costs €28,000 €24,000 +€4,000 ❌ Travel (EU) €12,000 €8,000 +€4,000 ❌ Total €78,800 €78,400 +€400 ❌ Surprise: I’m basically break-even. The real win is elsewhere: quality of life, weather, an international outlook, and an entrepreneurial network that’s priceless. What Id Do Differently Today If I could start over in 2022: Hire professional help immediately—saves money and headaches Remit more conservatively—better to send 40% than just 20% to Malta Set up all systems from day one—accounting, VAT, documentation Take networking seriously—Malta runs on connections Plan long term—Malta is a marathon, not a sprint My Take After 2 Years of Creator Life in Malta Being a content creator in Malta is like dating: At first, you only see the pros (sun! taxes! sea!), then come the first issues (bureaucracy! costs! isolation!), and in the end, you realize it works—but only if you’re ready to adapt. Would I do it all again? Absolutely. But with more respect for the complexity and less Instagram romance. Malta is a fantastic place for creators—if you do it right. What does this mean for you? Malta can take your creator career to the next level—but only if you treat it professionally. Budget at least €10,000 for year one (advice, setup, unexpected costs), and be ready for a marathon, not a sprint. Frequently Asked Questions (FAQ) Can I move to Malta as a content creator without starting a Maltese company? Yes, as an EU citizen you can start out as a sole trader. Youll need to register a business and, after €35,000 annual turnover, get a VAT number. A Maltese company can offer more tax advantages, especially as your income grows. How high are the taxes on YouTube earnings in Malta really? With Non-Dom status, you’re only taxed on remitted (transferred to Malta) income. Tax rates range from 0% (up to €9,100) to 35% (above €60,000). Most creators end up paying 15–25% effective tax on remitted income. Do I need to spend 183 days in Malta to get the tax benefits? Yes, you need at least 183 days in Malta to get residency status. Without residency, you lose the Non-Dom advantage. Malta is strict—keep a travel log with GPS data. What expenses can I deduct as a content creator in Malta? Business expenses like equipment, software, internet, and business-only trips are deductible. Private expenses (even if you create content along the way) are not. Rules are stricter than Germany’s—document everything thoroughly. Do I need a Maltese tax advisor? Definitely, at least in your first year. Tax advisors experienced with Malta cost €150–€300/hour, but will save you much more in the long run. DIY often leads to costly back taxes. Can I keep my German/Austrian bank accounts? Yes, but youll also need a Maltese account for VAT payments and local expenses. Many creators use Revolut Business to bridge between German and Maltese accounts. How does VAT work for digital products in Malta? Online courses can qualify for 5% VAT (if educational), most other digital products are at 18%. Sell over €10,000 to other EU countries and you’ll need the One-Stop-Shop (OSS) VAT system. What happens if I leave Malta? When leaving Malta, you’ll need to wrap up all tax affairs and may be liable for exit taxes. A clean exit is crucial to avoid trouble if you want to come back. Allow at least 6 months to tidy everything up. Are cryptocurrency earnings tax-free in Malta? No, crypto earnings (from sponsored posts, NFT sales, etc.) are fully taxable. Malta is crypto-friendly in regulations, but not for taxes. Receipt of crypto already counts as taxable income. How long does it take to get fully set up in Malta? Allow at least 3–4 months for everything: residency registration (2 weeks), business registration (4 weeks), VAT number (6 weeks), bank account (2–8 weeks). Don’t try to do it all at once—some steps depend on others.
