Tax Advisor Nuremberg Malta: Your Guide to Maltese Tax Benefits

You run a successful business in Nuremberg or the Franconia region and are wondering if Maltese tax structures could make sense for you too? The good news: Yes, they can. The less good news: Without professional advice, things will get complicated. Very complicated, in fact.

As someone who’s navigated both Maltese bureaucracy and German tax law, I can assure you of one thing: A dedicated tax advisor for Malta structures in Nuremberg isn’t a luxury investment—its a necessity. Why? Because, when done right, the savings are often in the six-figure range—but mistakes can be just as costly if you get it wrong.

In this guide, I’ll show you how northern Bavarian entrepreneurs successfully make use of Maltese tax advantages, which advisors in the region are actually worth your time, and where the biggest stumbling blocks await. Spoiler: Your trusted tax advisor in Nuremberg city center likely knows little about Malta— and that’s perfectly okay.

Why Nuremberg Entrepreneurs Are Choosing Malta

Nuremberg isn’t just the city of gingerbread and Christmas markets—the metropolitan area is also home to some of Germany’s most innovative companies. From tech startups in the south side to medium-sized engineering firms in Erlangen: More and more northern Bavarian companies are discovering Malta as a strategic building block for tax optimization.

The Situation in Franconia

Imagine this: You run a software company in Nuremberg with annual revenues of €2 million. Under German tax law, you quickly pay 30% or more in taxes. Your competitors from other EU countries? Some of them get away with 5%. Fair? Definitely not. Legally changeable? Absolutely.

The Malta option gets especially interesting for:

• IT and software companies from Nuremberg’s technology center
• E-commerce businesses from the region
• Consultancy firms and service providers
• Licensing businesses and IP holdings
• Investment companies and family offices

Why Malta for Franconia?

Malta offers three key advantages for northern Bavarian entrepreneurs: First, geographical proximity—Nuremberg to Valletta by plane in three hours. Second, language—English as an official language means you can skip Maltese lessons. Third, time zone—you operate in virtually the same time as your team in Nuremberg.

But be careful: Malta isn’t a tax haven in the classical sense. It’s a regulated EU country with transparent rules and high compliance requirements. That means: Without proper substance onsite, nothing works.

A Reality Check for Northern Bavarian Entrepreneurs

Before you enthusiastically pack your bags: A Malta structure isn’t a magic bullet. You’ll need real business activity onsite, qualified directors, and watertight tax planning. Otherwise, you’ll be facing an audit faster than you can say “Valletta.”

What does that mean for you? Quite simply: Without local expertise in both Nuremberg AND Malta, you’re skating on thin ice. But don’t worry—the right advisors who master both worlds do exist.

Malta Tax Advisory in Nuremberg: Your Local Experts

This is where it gets interesting: Which tax advisor in Nuremberg can really help you with Malta structures? The honest answer: Not many. But the few who can are absolute gold mines.

What Makes a Malta Specialist?

A true Malta tax advisor in Nuremberg brings three things to the table: a German tax advisor license, in-depth knowledge of Maltese law, and, ideally, a local Malta network. Sounds simple? It’s not. Most tax advisors focus on German law—international structures are a whole different ballgame.

What you should look for during your search:

• Proven Malta experience: Can the advisor reference concrete cases?
• Local contacts: Does he or she have partner law firms in Malta?
• Up-to-date training: Malta regulations change frequently
• Transparent fee structure: No hidden costs
• Understanding of German specifics: Familiarity with Bavarian business peculiarities

The Advisory Landscape in Nuremberg

Nuremberg’s tax advisory scene is traditionally focused on mid-sized companies. That’s a good thing—but it also means international specializations are rare. In Königstraße and around the main station, you’ll find reputable firms that also accept Malta mandates.

In particular, Nuremberg’s technology center has recently become home to specialized consulting firms, targeting international structures. These advisors understand the needs of innovative businesses and tend to have the necessary international outlook.

Cost Factors for Malta Advisory in Franconia

Expect hourly rates between €200 and €400 for specialized Malta consultancy in Nuremberg. Sounds like a lot? It is. But with a properly structured Malta holding, you’ll often save 10–20 times that amount in taxes.

The Nuremberg Advantage

What many don’t realize: Nuremberg offers a strategic edge for anyone considering Malta. The direct flight connection (available seasonally) makes business trips easy. At the same time, the northern Bavarian business culture is internationally focused enough to understand and accept complex structures.

What does this mean for you? You can manage your Malta structure from Nuremberg without constantly bouncing between advisors. A local specialist becomes your single point of contact for all Malta-related questions.

EU Holding Solutions for Northern Bavarian Companies

Now it gets technical—but don’t worry, I’ll translate tax advisor jargon into plain English. An EU holding structure with Malta is like a finely tuned engine: When every part fits perfectly, everything runs smoothly and efficiently.

What Exactly Is a Malta-EU Holding?

Imagine: You set up a holding company in Malta that owns your operating companies in Germany (or elsewhere in the EU). This Malta holding benefits from Maltese tax advantages, while your business activities in Nuremberg continue as usual.

The basic structure typically looks like this:

1. Malta holding company: Holds the shares
2. German operating company: Handles day-to-day business
3. Profit distribution: Profits are transferred from Germany to Malta in a tax-optimized way
4. Distribution: To you as the shareholder with reduced taxes

Typical Holding Models for Nuremberg Companies

The tech startup model: Especially popular among Nuremberg’s software firms. The Malta holding owns the IP rights and licenses them out to the German entity. Result: Royalties flow tax-optimized to Malta.

The service model: For consulting firms or agencies from Franconia. The Malta company provides central services to the German operating company and charges for them at tax-optimized prices.

The investment model: For high-net-worth Nuremberg entrepreneurs. The Malta holding manages equity interests and investments, significantly reducing taxes on capital gains.

Substance Requirements: No Letterbox Games

This is crucial: Malta requires real substance. What does this mean for you in practice?

• Local directors: At least one director must be a Maltese resident
• Office space: A real office, not just a mailing address
• Business activity: At least 15 days of real business activity per year in Malta
• Board meetings: Major decisions must be made in Malta
• Employees: Local staff, depending on the extent of activities

Sounds laborious? It is. But that’s why the system works: Malta wants real businesses, not tax tricks.

The Nuremberg Connection

For northern Bavarian entrepreneurs, this means: You can keep living and working in Nuremberg, but you’ll need to travel to Malta regularly. The good news: These trips are tax-deductible, and Malta is hardly the worst place for business meetings.

What does this mean for you? You need a clear division of responsibilities between your German and Maltese activities. Your tax advisor in Nuremberg will help you draw these lines cleanly.

Maltese Tax Benefits: What Nuremberg Businesses Need to Know

Now lets get right down to business: Where can you actually save taxes, and how much could it be? Spoiler: It can be a lot—but only if you do it right.

The Maltese Tax Refund System

Malta has a unique system: Companies initially pay 35% corporate tax. Doesn’t sound very attractive? Just wait. Depending on your activity, you can get most of that refunded.

The key refund rates for northern Bavarian companies:

Real-life Example: Software Business from Nuremberg

Picture this: Your Nuremberg software company earns €1 million profit. In Germany, you pay about €300,000 tax. With a Malta structure, your tax bill could be as low as €50,000–100,000—a saving of over €200,000 per year.

But—and this is a big but—only if your structure is set up correctly and you meet all compliance requirements. Otherwise, you risk back taxes plus interest and penalties.

Non-dom Status: The Turbo Boost for Wealthy Nurembergers

If you’re not only optimizing your company but are thinking about moving to Malta yourself, things get even more interesting. The Malta non-dom status can drastically reduce your personal tax burden.

What does non-dom actually mean?

• Foreign income: Only taxed when remitted to Malta
• Capital gains: Often tax-free if not remitted
• Minimum tax: €5,000 per year (regardless of income)
• Minimum residence: At least 183 days per year in Malta

For wealthy Nurembergers, this means: You could slash your taxes from hundreds of thousands to €5,000 per year. But you really need to live in Malta—authorities quickly spot sham residences.

Pitfalls from a German Perspective

This is the part many advisors tend to gloss over: What does the German tax office think about your Malta activities? The answer: They take a very close look.

Key German rules for Nuremberg Malta structures:

• Foreign Tax Act (AO): Prevents mere tax tricks with no substance
• CFC (Controlled Foreign Company) rules: May tax passive income immediately in Germany
• Exit taxation: Beware hidden tax traps when moving to Malta
• Function relocation rules: You can’t just shift profit potential abroad

What does this mean for you? You absolutely need expert German tax advice BEFORE structuring Malta. If not, youll lose on the swings what you gained on the roundabouts.

The Road to a Malta Structure: Step by Step from Nuremberg

Are you convinced that Malta could work for you? Let’s walk through the actual roadmap. But fair warning: The journey is longer and more complex than most people expect.

Phase 1: Analysis and Planning (4–8 weeks)

Step 1: Analysis of your Nuremberg business
Your advisor reviews your current structure: Which activities could be shifted to Malta? Which must stay in Germany? What’s the real savings potential?

Step 2: Planning your Malta structure
Based on your business model, the optimal Malta structure is developed. Holding? Operating company? IP structure? Every case is different.

Step 3: Cost-benefit calculation
This is where the wheat is separated from the chaff: An honest calculation of all costs (setup, ongoing support, travel, extra effort) vs. the tax savings.

Phase 2: Structuring and Incorporation (8–16 weeks)

Step 4: Find Malta partners
Your Nuremberg advisor introduces you to a trustworthy partner firm in Malta. This is where local directors, compliance officers, and other key roles are put in place.

Step 5: Company formation
The Malta company is set up: company name, business purpose, share capital, directors. At the same time, applying for required licenses and registrations.

Step 6: Operational setup
Rent office space in Malta, open a bank account, appoint local service providers (accounting, compliance). Without proper substance, nothing works.

Phase 3: Integration and Go-Live (4–8 weeks)

Step 7: Connecting Germany and Malta
Existing German structures are linked to the Malta entity: Share transfers, license agreements, service agreements—depending on your chosen model.

Step 8: Compliance setup
All ongoing reporting requirements are established: Malta tax returns, German reporting duties, transfer pricing documentation.

Step 9: Operational launch
The Malta structure goes live. You travel to Malta, hold the first board meetings, and establish ongoing business processes.

The Realistic Timeline

From first consultation to operational launch usually takes 6–12 months. Why so long? Because every step needs careful planning and execution. Mistakes in structuring are costly and hard to fix later.

What does this mean for you? Plan on at least a year’s lead time and don’t start mid-fiscal year. The ideal time to begin is usually at the turn of the year.

Nuremberg Specialities

As a northern Bavarian entrepreneur, you have specific advantages: Proximity to international markets makes Malta structures especially plausible. At the same time, Franconia’s business culture is pragmatic enough to embrace and implement complex setups.

Furthermore: The Nuremberg tax office already has experience with Malta structures and knows what matters. That means fewer surprises—but stricter requirements for documentation.

Costs and Benefits: Malta vs. Germany Compared

Now for the million-euro question: Is it really worth all the effort? Honest answer: It depends. But I’ll break down when it’s definitely worth it—and when you’re better off staying put.

The Cost Side: What Malta Really Costs

A Malta structure is not a bargain. Here are realistic costs for a mid-sized Nuremberg company:

One-off setup costs:

• German advisory and structuring: €5,000–15,000
• Malta company formation: €8,000–12,000
• Initial structuring: €10,000–25,000
• Office setup and initial deposit: €5,000–10,000
• Total: €28,000–62,000

Ongoing annual costs:

• Malta compliance and accounting: €8,000–15,000
• Ongoing German tax advice: €5,000–12,000
• Malta office and running costs: €3,000–8,000
• Directors’ fees and local services: €4,000–8,000
• Travel and operational expenses: €3,000–7,000
• Total: €23,000–50,000 per year

Breaking Even

When is Malta worth your while? Here’s a simplified calculation for different profit levels:

Rule of thumb: Malta becomes attractive from around €500,000 annual profit. Below that, the costs usually outweigh the tax benefits.

Hidden and Opportunity Costs

What many forget: Malta means more effort. You’ll need to travel regularly, attend board meetings, and deal with an extra legal system. This time costs money too.

Typical hidden costs:

• Extra time investment (approx. 20–40 hours per year)
• More complex accounting and reporting
• Higher banking costs (international transfers)
• Currency risks (if you don’t operate in euros)
• Potential legal disputes due to structuring errors

Benefits Beyond Tax Savings

But Malta isn’t just about tax breaks. Forward-thinking Nuremberg companies can unlock further benefits:

• EU passport for financial services: Malta licenses are valid EU-wide
• Access to new markets: Malta bridges to North Africa and the Middle East
• Talent pool: Access to skilled EU workforce
• Financing: Maltese companies often enjoy better access to international investors
• Exit options: Malta structures can make company sales more advantageous

What’s the takeaway? Malta is more than just tax optimization—it can be a strategic building block for your business growth.

Legal Pitfalls and Compliance in Franconia

Now it gets serious. Malta may be tempting, but the legal requirements are strict. One misstep can wipe out years of savings—and get expensive fast.

German Disclosure Requirements for Malta Structures

As a Nuremberg entrepreneur with Maltese holdings, you have extensive reporting duties in Germany. These are often overlooked—with fatal consequences.

Key reporting obligations:

• Foreign Tax Act §138 AO: Formation and key changes to Malta companies
• BWA (Statement of Participating Interests): Annual reporting of all foreign participations
• Transfer pricing documentation: For related party transactions over €200,000
• Country-by-country reporting: For total group revenues > €750 million
• DAC6 reporting: For certain cross-border structures

Sounds complicated? It is. Non-compliance can result in fines from €5,000 to €25,000—per breach.

Malta Compliance: No Joke

Compliance in Malta is just as tough. The Malta Financial Services Authority (MFSA) conducts regular, thorough checks.

Malta obligations at a glance:

• Annual return: Annual company report by June 30
• Financial statements: Audited annual accounts for larger companies
• Corporate tax return: By March 31 of the following year
• Economic substance reporting: Proof of real business activity
• Anti-money laundering compliance: Extensive documentation and reporting

Economic Substance: The Decisive Factor

Since 2019, Maltese companies must provide economic substance. This isn’t just a paperwork exercise—its a real hurdle for letterbox companies.

What does economic substance really mean?

• Sufficient staff: Qualified for the respective activities
• Appropriate operating expenses: In Malta, for Malta business
• Physical presence: Actual offices, not just a mailbox
• Local management: Major decisions taken in Malta
• Core income generating activities: Core activities must take place in Malta

For you as a Nuremberg entrepreneur, this means: You can’t just set up a company and run everything from Germany. Malta needs real substance.

Risks of Incorrect Structuring

What happens if you get it wrong? The consequences are severe:

German risks:

• CFC rules: Passive income immediately taxed in Germany
• Function relocation: Profits shifted back to Germany
• Sham foreign company: Malta company denied tax recognition
• Criminal proceedings: Intentional tax evasion carries jail time

Malta risks:

• Penalty regime: Fines up to €50,000 for substance violations
• Company dissolution: For repeat compliance issues
• Reputation damage: Malta maintains blacklists
• Banking problems: Accounts may be frozen

Best Practices for Nuremberg Malta Structures

How do you get it right? Here are proven best practices for successful Malta structures:

1. Early planning: Start structuring at least 12 months in advance
2. Dual advisory: Engage both German and Malta tax advisors from the outset
3. Real substance: Err on the side of too much rather than too little activity in Malta
4. Documentation: Keep written records of all major decisions and their justification
5. Regular reviews: Annually check compliance requirements

What’s the upshot? Malta isn’t a “set and forget” investment. You need to commit ongoing time and attention to stay legally compliant.

Frequently Asked Questions about Malta Tax Advisory in Nuremberg

Do I really need a specialist Malta tax advisor in Nuremberg?

Yes, definitely. Maltese tax law is highly complex and changes frequently. A general tax advisor in Nuremberg can help with local aspects, but for Malta specifics, you need genuine experts. Many costly mistakes arise because “regular” tax advisors misjudge Malta structures.

Can I run my Malta structure entirely from Nuremberg?

No, that’s not possible. Malta requires genuine substance onsite: local directors, physical presence, board meetings in Malta. You must really work in Malta at least 15–20 days a year. The authorities quickly spot and harshly penalize artificial structures.

From what level of profit does Malta become worthwhile for my Nuremberg company?

Rule of thumb: Malta becomes attractive from about €500,000 annual profit. Below that, setup and ongoing costs usually eat up any tax savings. With €1 million profit, you could save around €150,000–200,000 per year—now it’s definitely worth it.

How long does it take to set up a Malta structure from Nuremberg?

Expect 6–12 months from first consultation to operational launch. Incorporation in Malta alone takes 6–12 weeks, but structuring and integration with your German company will take much longer. Best to start around year-end.

What risks do Malta structures pose for northern Bavarian companies?

The biggest risks are lack of substance and faulty German compliance. If Malta deems your company a sham or the German tax office applies CFC rules, all your efforts will be for nothing. Major fines can also result from reporting failures.

Do I have to move to Malta to benefit from tax advantages?

No, you don’t need to relocate for business structures. You can keep living and working in Nuremberg. But you must travel regularly to Malta and take important business decisions there. Only for the personal non-dom status would you need to spend at least 183 days per year in Malta.

What does a Malta structure actually cost for a mid-sized company from Franconia?

Setup costs: €30,000–60,000 one-off. Ongoing costs: €25,000–50,000 per year. Sounds high, but with relevant profits, tax savings are multiples of that. Always get a detailed calculation before committing.

Can the German tax office reverse my Malta structure?

Yes, if your structure isn’t set up correctly. Most common problems: CFC taxation of passive income, denial as a sham company, or function relocation in IP structures. With proper planning and real substance, these risks can be managed.

Which industries benefit most from Malta structures?

Best suited: IT and software, e-commerce, consulting and services, financial services, licensing businesses, IP holdings. Classic manufacturing firms have a harder time, since production usually has to stay in Germany and is less transferable to Malta.

How do I find a reputable Malta tax advisor in the Nuremberg region?

Look for proven Malta experience, local Malta partner firms, and transparent fee structures. Ask for concrete case studies and check if the advisor regularly undertakes Malta-specific training. Watch out for advisors who make unrealistic promises or understate the complexity involved.

What happens if Maltese law changes?

Maltese law does change fairly often, especially under EU pressure. That’s why you need ongoing support from specialists who spot changes early and can adapt your structure. Most changes arent retroactive, but you need to be able to respond quickly.

Is Malta worthwhile for sole proprietors, or only for corporations?

Malta mainly works for corporations. As a sole proprietor, you’d first need to establish a GmbH and then develop a Malta structure. That only makes sense for substantial profits. For smaller sole traders, Malta is generally too complex and costly.