Tax Advisor Braunschweig Malta: EU Holding Structures for Maximum Tax Optimization

Malta Tax Models for Companies in Braunschweig: An Overview

Malta offers three main tax models relevant for companies in Braunschweig. Here’s a clear explanation—no tax advisor jargon:

The Malta Refund System: The Classic for Braunschweig Holdings

The Malta Refund System (tax refund system—Malta partially reimburses paid taxes) is at the heart of Maltese tax optimization. A Maltese company first pays 35% corporate tax. Sounds like a lot? It actually isn’t.

The trick: As a non-Maltese shareholder, you get 6/7 of the taxes paid refunded. Your effective tax burden: 5%. For a Braunschweig SME making €300,000 in profits, that means:

The Malta Non-Dom Company: For International Business from Braunschweig

You’re doing business outside Malta and don’t want to immediately repatriate profits to Germany? The Non-Dom Company (company without Maltese tax residency) is only taxed on profits made in Malta. Foreign profits remain tax-free as long as they’re not remitted to Malta.

Perfect for a Braunschweig e-commerce entrepreneur managing EU expansion via Malta. Profits from Italy, France, or Poland accumulate tax-free within the Malta structure.

Malta HNWI Program: For Wealthy Braunschweigers

The HNWI Program (High Net Worth Individual program) is aimed at private individuals with a minimum net worth of €500,000. You pay a lump-sum tax of €15,000 per year and become a tax resident in Malta.

Why’s this interesting? As a Maltese tax resident, your investment income is subject to the Maltese (not German) tax regime. For larger portfolios, this can mean significant savings.

EU Holding Structures: How Braunschweig Businesses Benefit

Setting up an EU holding structure via Malta is particularly attractive for Braunschweig-based companies, because it’s fully EU-legal. No offshore setups, no legal grey areas.

The Classic Malta–Germany Structure for SMEs in Braunschweig

Here’s how it works: Your Braunschweig GmbH becomes a 100% subsidiary of a Malta holding company. The Malta holding receives dividends from its German subsidiary and can, under EU law, collect these tax-free (EU Parent-Subsidiary Directive).

Practical example from Braunschweig: A machinery manufacturer based in the Weststadt district restructures their €2-million business via Malta. Annual tax savings: around €400,000. That money goes into R&D—tax optimized and 100% legal.

IP Holding Structures: Perfect for Braunschweig Tech Companies

Braunschweig has a strong tech and research scene. If you own patents, software, or other intellectual property, things get really interesting:

1. The Malta holding acquires the IP rights from your Braunschweig GmbH
2. The German company pays license fees to Malta
3. Malta taxes IP income at just 5% (after Refund System)
4. Germany can deduct license fees as business expenses

For a Braunschweig software company with €200,000 annual licensing income, that’s €50,000 in tax savings per year. That’s not peanuts—that’s an extra developer.

International Expansion via Malta: The Braunschweig Route into Europe

Malta is the ideal springboard for Braunschweig companies wanting to expand across Europe. Why?

• EU Single Market Access: All the EU benefits without German tax rates
• English Law: Contracts in English, internationally recognized
• Banking Hub: All major European banks on-site
• Time Zone: Only one hour difference from Braunschweig

A Braunschweig logistics business I consult now manages activities in eight EU countries through its Malta holding. Central management remains in Braunschweig, but tax optimization is handled in Valletta.

The Best Tax Advisors in Braunschweig with Malta Expertise

This is where things get tricky: Not every tax advisor in Braunschweig understands Malta structures. Many even reject them, fearing complexity. Here’s what you need to watch out for.

What Makes a Good Malta Tax Advisor in Braunschweig

A reputable Malta specialist—a tax advisor with proven expertise in Maltese tax structures—should meet the following criteria:

Costs for Malta Tax Consulting in Braunschweig

Realistic prices for professional Malta consulting in Braunschweig (as of 2025):

• Initial Consultation: €300–€500 (2–3 hours)
• Structural Planning: €2,500–€5,000
• Implementation Support: €5,000–€15,000
• Ongoing Support: €500–€1,500 monthly

Expensive? It depends. For a Braunschweig business with €500,000 in annual profits, these costs pay for themselves in just a few months.

Warning Signs with Malta Advisors in Braunschweig

Steer clear of tax advisors promising the following:

“Malta structures without substance requirements” – That’s long gone since 2019. The EU demands real economic substance.

“Guaranteed 90% tax savings” – Reputable advisors calculate individually and realistically.

“Setup in 2 weeks” – A properly designed Malta structure requires 2–3 months of preparation.

Practical Steps for Braunschweig Entrepreneurs

Want to set up a Malta structure? Here’s your step-by-step guide—tailored for the Braunschweig context.

Phase 1: Preparation in Braunschweig (Months 1–2)

1. Current State Analysis of Your Business
   • Profit development over the past 3 years
   • Calculate your current tax burden
   • Check if your business model is suitable for Malta
2. Tax Advisor Search in Braunschweig
   • Arrange at least 3 initial consultations
   • Check references and Malta partnerships
   • Request a quote
3. Build a Business Case
   • 5-year tax projection: Germany vs. Malta
   • Calculate setup and ongoing costs
   • Determine your break-even point

Phase 2: Structural Planning (Month 3)

Now it’s concrete. Your Braunschweig tax advisor and his Malta partner develop the optimal structure for your business:

• Select company form: Private Limited Company or Public Limited Company
• Plan substance requirements: Office, employees, management on site
• Bank account strategy: Which Maltese bank suits your business
• Compliance setup: Accounting, auditing, tax returns

Phase 3: Implementation (Months 4–6)

The most intense phase. In parallel in Braunschweig and Malta:

What You Can Do Yourself as a Braunschweig Entrepreneur

You don’t have to outsource everything to your advisors. Here’s what you can tackle yourself:

• Market research in Malta: Visit the island and get to know the environment
• Build your network: Connect with other German entrepreneurs in Malta
• Due diligence: Double-check every advisor and service provider
• Documentation: Keep meticulous records of every step

Local Particularities and Legal Aspects in Braunschweig

Braunschweig is located in Lower Saxony, which comes with some quirks you’ll need to keep in mind for your Malta setup.

Lower Saxony Tax Office and Malta Structures

The Braunschweig tax office (responsible for the city and surrounding district) has reviewed several Malta structures in recent years. The officials are now well informed and pay particular attention to:

• Substance requirements: Is there genuine economic activity in Malta?
• Arm’s Length Principle: Are transfer prices at arm’s length?
• Anti-abuse rules: Is it purely tax-driven structuring?

A Braunschweig business consultant I know was audited in 2024. Result: No objections—his Malta structure had real substance. The auditor was even impressed by his professional documentation.

Braunschweig Chamber of Industry & Commerce and International Tax Planning

The Braunschweig IHK (Chamber of Industry & Commerce—regional business association) offers seminars on international tax planning.

My tip: Attend these events. It’s a chance to network with other Braunschweig entrepreneurs facing the same decisions, and to get advice straight from the trenches.

Chamber of Crafts Braunschweig-Lüneburg-Stade: Malta for Craftsmen?

Yes, Malta can be a smart option for trades businesses too. Especially if you:

• Develop software or apps for tradespeople
• Manage international construction projects
• Trade or lease machinery
• Offer consulting or training

A Braunschweig construction equipment rental company restructured its leasing business through Malta in 2023. With an annual turnover of €2 million, it now saves around €300,000 a year in taxes.

Malta Holding vs. German GmbH: The Comparison for Braunschweig

Numbers don’t lie. Here’s a direct comparison for a typical Braunschweig company with €750,000 in annual profits:

Non-financial Advantages for Braunschweig Entrepreneurs

Malta offers more than just tax benefits:

• EU Network: Access to 450 million EU citizens
• English Law: Internationally recognized contract structures
• Time savings: Less bureaucracy than in Germany
• Flexibility: Faster decision-making processes

Downsides: An Honest Look

No glossing over the challenges:

• Complexity: Managing two tax systems in parallel
• Costs: Higher advisory and admin expenses
• Compliance: Stricter documentation requirements
• Travel: Regular Malta trips to demonstrate substance

For businesses making less than €200,000 a year, Malta generally isn’t worth it. The costs eat up the tax savings.

Frequently Asked Questions about Malta Tax Consulting in Braunschweig

Can I move my entire Braunschweig business to Malta?

Theoretically yes, but in practice it’s rarely advisable. If your customers, staff, and suppliers are in Braunschweig, your operating company should stay there. Malta works best as a holding structure above your operational GmbH.

How often do I need to travel to Malta for substance requirements?

As managing director of the Malta company, you should travel to Malta at least 4–6 times a year. EU guidelines require genuine economic substance on-site. A mere mailbox company is no longer enough.

Which Braunschweig banks work with Malta structures?

Sparkasse Hildesheim Goslar Peine, Volksbank BraWo, and Commerzbank have experience with Malta holdings. Important: Inform your bank about the planned structure in advance to avoid later issues.

Are Malta structures legal or tax avoidance?

Malta structures are fully legal if set up correctly. Malta is an EU member, and its tax laws comply with EU standards. The crucial factor is real economic substance in Malta—not just a shell company.

How much does a Malta holding cost for Braunschweig businesses?

Setup: €10,000–€20,000. Ongoing costs: €15,000–€25,000 annually. That covers company formation, accounting, auditing, tax returns, and local presence in Malta.

Can the Braunschweig tax office challenge my Malta structure?

Only if it’s set up abusively. If there’s genuine business activity in Malta, transfer pricing is appropriate, and all reporting requirements are met, Malta structures hold up in German courts.

How long does it take to set up a Malta holding from Braunschweig?

Expect 4–6 months from first consultation to an operational Malta structure. Of this, 2–3 months are for planning and preparation, 2–3 months for actual implementation.

Which Braunschweig companies benefit most from Malta?

IT firms, consultancies, online retailers, engineering businesses with export focus, and companies holding intellectual property. In general, all businesses with annual profits above €300,000 and international operations.

Do I have to move from Braunschweig to Malta?

No, for a Malta holding company you don’t need to relocate. You can continue living and working in Braunschweig. Only the HNWI program requires actual Maltese tax residency.

What happens to my Malta structure in Brexit-like scenarios?

Malta has been an EU member since 2004 and is deeply integrated into EU structures. A Malta exit is extremely unlikely. Even in case of political change, existing structures are protected by grandfathering and international agreements.

Can a Braunschweig trades business benefit from Malta too?

Yes, if you operate regionally or develop software, lease machinery, or provide consultancy. For purely local trades services in Braunschweig, Malta rarely makes sense.

How do I find the right Malta tax advisor in Braunschweig?

Look for proven Malta partnerships, at least 5 years’ experience with international structures, and references from similar businesses. Have them explain their compliance process in detail and check their pricing transparency.