{"id":2691,"date":"2025-05-27T11:10:35","date_gmt":"2025-05-27T11:10:35","guid":{"rendered":"https:\/\/info-malta.com\/tax-planning-between-home-country-and-malta-ongoing-optimization-for-international-structures-tax-planning-strategies\/"},"modified":"2025-05-27T11:10:35","modified_gmt":"2025-05-27T11:10:35","slug":"tax-planning-between-home-country-and-malta-ongoing-optimization-for-international-structures-tax-planning-strategies","status":"publish","type":"post","link":"https:\/\/info-malta.com\/en\/tax-planning-between-home-country-and-malta-ongoing-optimization-for-international-structures-tax-planning-strategies\/","title":{"rendered":"Tax Planning Between Home Country and Malta: Ongoing Optimization for International Structures \u2013 Tax Planning Strategies"},"content":{"rendered":"<div id=\"TOC\">\n<h2>Table of Contents<\/h2>\n<ul>\n<li><a href=\"#malta-steuerplanung-realitaet\">The Reality of Malta Tax Planning: Why Most People Fail<\/a><\/li>\n<li><a href=\"#maltesische-steuerstruktur-verstehen\">Understanding Malta\u2019s Tax Structure: More Than Just 5% Tax<\/a><\/li>\n<li><a href=\"#steueroptimierung-strategien-malta\">Tax Optimization Strategies in Malta: The 4 Pillars of Success<\/a><\/li>\n<li><a href=\"#fallstricke-malta-steuerplanung\">Pitfalls in Malta Tax Planning: What Nobody Tells You<\/a><\/li>\n<li><a href=\"#praktische-umsetzung-steuerplanung\">Practical Implementation: Your Step-by-Step Plan<\/a><\/li>\n<li><a href=\"#tools-ressourcen-malta-steuern\">Tools and Resources for Malta Taxes<\/a><\/li>\n<li><a href=\"#faq-malta-steuerplanung\">FAQ: The Most Common Questions on Malta Tax Planning<\/a><\/li>\n<\/ul><\/div>\n<p> You\u2019re sitting in your German office, scrolling through LinkedIn, and again you see one of those posts: \u201cJust set up my Malta holding\u2014only 5% taxes left!\u201d Tempting, isn\u2019t it? But if you think tax planning between your home country and Malta simply means founding a company and then kicking back by the sea while your tax burden melts away\u2014forgive me, but I have to disappoint you. After three years and dozens of entrepreneurs I\u2019ve guided through Malta tax optimization, I can tell you: the real art isn\u2019t in setting up the company, it\u2019s in continuous optimization. Because Malta isn\u2019t a tax haven in the classic sense\u2014it\u2019s a sophisticated system that, when applied correctly, delivers fantastic results, but if neglected, quickly becomes a money pit. <\/p>\n<section id=\"malta-steuerplanung-realitaet\">\n<h2>The Reality of Malta Tax Planning: Why Most People Fail<\/h2>\n<p> Let me tell you a story. Dr. Mara, 61, a retired doctor from Zurich, came to me two years ago. She had already set up a Malta holding company because a consultant had promised that her dividends from various investments would only be taxed at 5%. A year later, she was sitting in my office, frustrated: her effective tax rate was over 25%. What happened? She made three classic mistakes: <\/p>\n<h3>The Myth of Automatic 5% Tax<\/h3>\n<p> Malta doesn\u2019t simply offer 5% tax for everyone. The Malta Refund System is complex: first, you pay 35% corporate tax, but when profits are distributed to non-residents, up to 30% is refunded. The effective tax rate can fall anywhere between 5% and 35%\u2014depending on how you set up and run your structure. <\/p>\n<h3>Underestimating Substance Requirements<\/h3>\n<p> Maltese authorities are scrutinising ever more closely whether your company has real economic substance. That means: local management, genuine business activities, documented decision-making processes. Letterbox companies no longer cut it. <\/p>\n<h3>Ignoring Home Country Rules<\/h3>\n<p> The biggest mistake: many focus solely on Malta and forget about the tax rules of their home country. Germany has exit taxation, Switzerland checks for economic ties, and Austria enforces strict CFC rules (Controlled Foreign Company). What does this mean for you? Successful Malta tax planning is like chess\u2014you have to think several moves ahead and keep both sides of the board in mind. <\/section>\n<section id=\"maltesische-steuerstruktur-verstehen\">\n<h2>Understanding Malta\u2019s Tax Structure: More Than Just 5% Tax<\/h2>\n<p> Before you start optimizing, you need to understand how the Maltese tax system actually works. It is based on three principles that fundamentally differ from what you might know in Germany, Austria, or Switzerland. <\/p>\n<h3>The Malta Refund System in Detail<\/h3>\n<p> The heart of Malta tax planning is the Refund System. Think of it like a cashback system for retailers: you pay the full price up front (35% corporate tax) and depending on your \u201ccustomer status,\u201d you get part of it back. <\/p>\n<table>\n<thead>\n<tr>\n<th>Type of Income<\/th>\n<th>Corporate Tax<\/th>\n<th>Refund<\/th>\n<th>Effective Tax Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Foreign dividends<\/td>\n<td>35%<\/td>\n<td>30%<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Passive interest<\/td>\n<td>35%<\/td>\n<td>30%<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Local profits<\/td>\n<td>35%<\/td>\n<td>30%<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Foreign business profits<\/td>\n<td>35%<\/td>\n<td>25%<\/td>\n<td>10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Important: The refund is only granted if the distribution is made to non-residents holding no more than 2% of the shares. <\/p>\n<h3>The Three Tax Accounts<\/h3>\n<p> Malta manages three separate tax accounts for each company: 1. Final Tax Account (FTA): Income already taxed at source 2. Maltese Tax Account (MTA): Profits taxed in Malta 3. Untaxed Account: Profits not yet taxed The trick is to make distributions from the right account. A distribution from the FTA account is tax-free, from the MTA account you get the full refund. <\/p>\n<h3>Non-Dom Status: The Gamechanger for Individuals<\/h3>\n<p> If you move to Malta, you can apply for non-domiciled status. This means: income not remitted to Malta (remittance basis) remains tax free. In combination with the right structure, this can dramatically reduce your personal tax burden. But a word of caution: from 2025 onwards, stricter rules will apply. After 15 years of non-dom status, you are automatically treated as domiciled. <\/section>\n<section id=\"steueroptimierung-strategien-malta\">\n<h2>Tax Optimization Strategies in Malta: The 4 Pillars of Success<\/h2>\n<p> After hundreds of consultations, I developed a system I call the \u201c4 Pillars of Malta Tax Optimization.\u201d Each pillar is vital\u2014neglect even one, and the whole structure can collapse. <\/p>\n<h3>Pillar 1: Structure Optimization<\/h3>\n<p> The right structure is the foundation. Here are the tried-and-tested models: The classic holding structure: &#8211; Maltese holding (35% corporate tax, 30% refund = 5% effective) &#8211; Operating companies in other EU countries &#8211; Dividends flow tax free (EU Parent-Subsidiary Directive) The IP holding structure: &#8211; Intellectual property (IP) managed in Malta &#8211; Royalties from EU countries are often tax-exempt &#8211; Effective rate: 0\u20135% The trading structure: &#8211; Active trading via a Maltese company &#8211; Non-dom shareholders &#8211; Profits kept abroad = tax free <\/p>\n<h3>Pillar 2: Substance Building<\/h3>\n<p> Malta requires real economic substance. This is non-negotiable. Here are my minimum requirements: <\/p>\n<ul>\n<li><strong>Local management:<\/strong> At least one person resident in Malta<\/li>\n<li><strong>Office space:<\/strong> Real address, not just a mailbox<\/li>\n<li><strong>Employees:<\/strong> Depending on company size, 1\u20133 local staff members<\/li>\n<li><strong>Board meetings:<\/strong> Documented meetings in Malta<\/li>\n<li><strong>Banking:<\/strong> Maltese bank account with real transactions<\/li>\n<\/ul>\n<p> The cost for minimum substance is \u20ac15,000\u201325,000 per year. That sounds steep, but makes sense from \u20ac50,000 in tax savings annually. <\/p>\n<h3>Pillar 3: Compliance Management<\/h3>\n<p> Malta has strict reporting requirements. A missed submission can be expensive: Annual requirements: &#8211; Tax returns: By June 30 of the following year &#8211; Beneficial Ownership Register: Mandatory since 2019 &#8211; Economic substance returns: For certain activities &#8211; FATCA\/CRS Reporting: Automatic information exchange Quarterly requirements: &#8211; VAT returns: For turnover above \u20ac35,000 &#8211; Social security: For local employees Ad hoc notifications: &#8211; Changes in shareholder structure &#8211; Changes in management &#8211; Change of address <\/p>\n<h3>Pillar 4: Home Country Integration<\/h3>\n<p> The most critical point: you must integrate your Malta structure cleanly into your home country. Germany: &#8211; Exit taxation when you relocate &#8211; AO \u00a7 42: Avoid artificial arrangements &#8211; CFC Rules: Since 2022, stricter inclusion taxation Austria: &#8211; CFC rules: Passive income is attributed &#8211; Treaty shopping: Observe anti-abuse clauses &#8211; Function relocation: Documentation required Switzerland: &#8211; Economic ties: Proof of genuine business activity &#8211; Tax avoidance: Art. 2 para. 2 StHG &#8211; Withholding tax deduction: On dividend distributions <\/section>\n<section id=\"fallstricke-malta-steuerplanung\">\n<h2>Pitfalls in Malta Tax Planning: What Nobody Tells You<\/h2>\n<p> In three years, I\u2019ve seen every mistake imaginable. Some only cost nerves, others real money. Here are the top 5 traps you absolutely need to avoid: <\/p>\n<h3>Pitfall 1: The 2% Trap<\/h3>\n<p> You hold more than 2% in your Maltese company and are a non-resident? Then you don\u2019t qualify for the tax refund. Many advisors \u201cforget\u201d to mention this. Solution: More complex structures with multiple company layers or trustee arrangements. But beware\u2014this can create other tax issues. <\/p>\n<h3>Pitfall 2: Banking Difficulties<\/h3>\n<p> Since the Pilatus Bank scandal, Maltese banks have become extremely cautious. Opening an account takes 3\u20136 months and requires: <\/p>\n<ul>\n<li>Detailed business plans<\/li>\n<li>Proof of source of all funds<\/li>\n<li>References from existing banks<\/li>\n<li>Personal presence at account opening<\/li>\n<\/ul>\n<p> Practical tip: Allow 6\u201312 months for full structure implementation, not the widely promised \u201c4 weeks.\u201d <\/p>\n<h3>Pitfall 3: EU Law vs. National Law<\/h3>\n<p> Malta is an EU member, but not all EU directives are applied automatically. The Anti-Tax Avoidance Directive (ATAD) required Malta to introduce stricter CFC rules. Since 2019 stricter rules apply for: &#8211; Passive income above 75% &#8211; Artificial arrangements &#8211; Substance requirements <\/p>\n<h3>Pitfall 4: The Non-Dom Trap<\/h3>\n<p> You move to Malta, apply for Non-Dom status and think you\u2019re safe? Not quite. Three points often missed: 1. Ordinarily Resident: Even as a non-dom, you\u2019re \u201cordinarily resident\u201d and thus subject to limited tax liability 2. Remittance: As soon as you transfer money to Malta, it\u2019s instantly taxable 3. 15-year rule: After 15 years, you\u2019re automatically treated as domiciled <\/p>\n<h3>Pitfall 5: Underestimated Costs<\/h3>\n<p> Many only factor in the set-up costs (\u20ac5,000\u201310,000), but ongoing requirements are substantial: <\/p>\n<table>\n<thead>\n<tr>\n<th>Cost Item<\/th>\n<th>Annual Costs<\/th>\n<th>Comment<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Local director<\/td>\n<td>\u20ac15,000\u201325,000<\/td>\n<td>Absolutely necessary<\/td>\n<\/tr>\n<tr>\n<td>Tax advice<\/td>\n<td>\u20ac8,000\u201315,000<\/td>\n<td>Complex structure requires experts<\/td>\n<\/tr>\n<tr>\n<td>Office space<\/td>\n<td>\u20ac3,000\u20138,000<\/td>\n<td>Substance requirement<\/td>\n<\/tr>\n<tr>\n<td>Compliance<\/td>\n<td>\u20ac5,000\u201310,000<\/td>\n<td>Reporting, registrations<\/td>\n<\/tr>\n<tr>\n<td>Banking<\/td>\n<td>\u20ac2,000\u20135,000<\/td>\n<td>Fees, minimum deposits<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Total: \u20ac33,000 \u2013 \u20ac63,000 per year. Only makes sense if tax savings exceed \u20ac100,000. <\/section>\n<section id=\"praktische-umsetzung-steuerplanung\">\n<h2>Practical Implementation: Your Step-by-Step Plan<\/h2>\n<p> Enough theory. Here\u2019s your actionable roadmap for Malta tax optimization. I\u2019m assuming you already have substantial assets (\u20ac500,000+) and pay annual taxes of at least \u20ac50,000. <\/p>\n<h3>Phase 1: Analysis &amp; Planning (Months 1\u20132)<\/h3>\n<p> Step 1: Assessing your status quo &#8211; Calculate current tax burden (all countries) &#8211; Categorize income sources (active\/passive, by country) &#8211; Analyze existing structures Step 2: Define your objectives &#8211; Set your target tax burden &#8211; Define compliance readiness &#8211; Plan your implementation budget Step 3: Assemble your expert team You\u2019ll need at minimum: &#8211; Maltese tax advisor (CPA Malta) &#8211; Home country tax advisor &#8211; Structuring lawyer &#8211; Banking specialist <\/p>\n<h3>Phase 2: Structuring Design (Months 2\u20133)<\/h3>\n<p> Step 4: Develop optimal structure For passive investors (dividends, interest, capital gains): 1. Establish Maltese holding company 2. Apply for Non-Dom status (if relocating) 3. Channel investments through the Malta structure 4. Don\u2019t transfer profits to Malta For active entrepreneurs: 1. Keep operating company in your home country 2. Set up IP holding in Malta 3. Implement licensing structure 4. Bill management services via Malta Step 5: Ensure home country compliance &#8211; Germany: Document function relocation, plan for exit taxation &#8211; Austria: Check CFC rules, secure treaty eligibility &#8211; Switzerland: Prove economic ties <\/p>\n<h3>Phase 3: Implementation (Months 4\u20138)<\/h3>\n<p> Step 6: Set up the company in Malta &#8211; Choose company form (usually Private Limited Company) &#8211; Establish registered office &#8211; Implement shareholder structure &#8211; Appoint local director Step 7: Banking setup Start early! Maltese banks require: &#8211; Business plan (min. 10 pages) &#8211; Financial projections (3 years) &#8211; Proof of source of funds &#8211; Reference letters &#8211; Personal presence of the UBO Step 8: Build substance &#8211; Rent office space &#8211; Hire local staff &#8211; Set up IT infrastructure &#8211; Document business processes <\/p>\n<h3>Phase 4: Optimization (from Month 9)<\/h3>\n<p> Step 9: Tax optimization &#8211; Optimize tax account allocations &#8211; Implement distribution planning &#8211; Make use of double tax treaties &#8211; Minimize withholding tax Step 10: Monitoring and adjustment &#8211; Quarterly reviews with your tax advisors &#8211; Regular compliance checks &#8211; Keep up to date with legislative changes &#8211; Adjust structure as necessary <\/p>\n<h3>Measuring Success: KPIs for your Malta Structure<\/h3>\n<p> To help you track your progress, here are the most important metrics: <\/p>\n<ul>\n<li><strong>Effective tax rate:<\/strong> Should be below 15%<\/li>\n<li><strong>Compliance score:<\/strong> All deadlines met (target: 100%)<\/li>\n<li><strong>Substance ratio:<\/strong> Local costs to total profits (target: 3\u20135%)<\/li>\n<li><strong>Time to cash:<\/strong> Distribution duration (target: under 30 days)<\/li>\n<\/ul>\n<\/section>\n<section id=\"tools-ressourcen-malta-steuern\">\n<h2>Tools and Resources for Malta Taxes<\/h2>\n<p> After three years\u2019 experience in Malta, I\u2019ve built a toolbox that makes life much easier. Here are my most proven resources: <\/p>\n<h3>Official Sources (You Must Know Them)<\/h3>\n<p> Malta Financial Services Authority (MFSA) &#8211; All licenses and registrations &#8211; Regulatory notices &#8211; Website: mfsa.mt Inland Revenue Malta &#8211; Tax rulings and interpretations &#8211; Guidance notes for the Refund System &#8211; Website: ird.gov.mt Malta Business Registry &#8211; Company registrations &#8211; Beneficial Ownership Register &#8211; Website: mbr.mt <\/p>\n<h3>Practical Everyday Tools<\/h3>\n<p> Tax calculation: I use custom-built Excel tools myself, but these online calculators are great for initial estimates: &#8211; Malta Tax Calculator (various providers) &#8211; EU Withholding Tax Calculator &#8211; Transfer Pricing Documentation Tools Compliance management: &#8211; Compliance calendar: All deadlines in Google Calendar with reminders &#8211; Document management: SharePoint or similar for all Malta documents &#8211; Banking tracker: Excel sheet for all international transfers <\/p>\n<h3>Network and Expertise<\/h3>\n<p> Indispensable local partners: Big 4 tax firms in Malta: &#8211; PwC Malta &#8211; Deloitte Malta &#8211; KPMG Malta &#8211; EY Malta Specialist boutique law firms: &#8211; WH Partners &#8211; Camilleri Preziosi &#8211; Ganado Advocates Banking contacts: &#8211; HSBC Malta: For international structures &#8211; Bank of Valletta: Local market leader &#8211; Lombard Bank: For private banking <\/p>\n<h3>Education and Updates<\/h3>\n<p> Malta is constantly changing its tax rules. Stay up to date with: Newsletters and publications: &#8211; Malta Independent (Business Section) &#8211; Times of Malta (Financial News) &#8211; KPMG Malta Tax Alerts &#8211; PwC Malta Tax Updates Events: &#8211; Malta Tax Conference (annual) &#8211; STEP Malta events &#8211; IFA Malta Branch Meetings Online communities: &#8211; Malta Business Network (LinkedIn) &#8211; Expats in Malta Groups &#8211; Digital Nomads Malta (for Non-Dom issues) <\/section>\n<section id=\"faq-malta-steuerplanung\">\n<h2>FAQ: The Most Common Questions on Malta Tax Planning<\/h2>\n<h3>Will Malta tax planning still be legal in 2025?<\/h3>\n<p> Yes, absolutely. Malta is an EU member and its tax rules are EU compliant. The key is correct implementation with genuine economic substance. Pure shell company structures no longer work. <\/p>\n<h3>What is the minimum investment required for Malta?<\/h3>\n<p> Realistically, you should budget \u20ac50,000\u201380,000 in total costs for the first year. The structure pays off from annual tax savings of \u20ac100,000+; below that, simpler optimizations are usually more suitable. <\/p>\n<h3>Do I need to move to Malta for Non-Dom status?<\/h3>\n<p> Yes, for Non-Dom status you need Maltese residency. However, you don\u2019t have to live there year-round. A minimum of around 90 days plus the intention to make Malta your center of life is required. <\/p>\n<h3>How long does full implementation take?<\/h3>\n<p> Plan 8\u201312 months for a complete structure. Company formation is quick (4\u20136 weeks), but banking and substance building take time. Don\u2019t underestimate this. <\/p>\n<h3>What happens in a German tax audit?<\/h3>\n<p> It\u2019s the ultimate test. You must prove: genuine business activity in Malta, local decision-making, appropriate prices for intra-group transactions. Without clean documentation, things get expensive. <\/p>\n<h3>Can I migrate existing structures to Malta?<\/h3>\n<p> In principle, yes\u2014but beware of exit taxation. Germany taxes hidden reserves when functions move abroad. Austria and Switzerland have similar rules. Plan this step carefully. <\/p>\n<h3>What alternatives are there to Malta?<\/h3>\n<p> Within the EU: Ireland (12.5% corporate tax), Netherlands (25.8%), Cyprus (12.5%). Outside: Dubai (0%), Singapore (17%). But Malta provides the best combination of low tax, EU access, and political stability. <\/p>\n<h3>How will Malta develop post-Brexit?<\/h3>\n<p> Malta has benefitted from Brexit. Many companies have relocated from London to Malta. Regulation will get stricter (due to EU requirements), but Malta remains attractive for international structures. <\/section>\n<section>\n<h2>Conclusion: Malta Tax Planning Is a Marathon, Not a Sprint<\/h2>\n<p> After everything I\u2019ve explained here, one thing is clear: Malta tax planning isn\u2019t a quick fix for your tax bill. It\u2019s a refined system which, if done right, delivers fantastic outcomes, but requires discipline, time, and the right team. The most frequent success stories I see are from entrepreneurs who approach Malta as a long-term optimization. They invest in real substance, build resilient structures, and integrate Malta carefully into their international tax plan. The failures? Almost always from those who mistake Malta for a \u201ctax haven\u201d and set off with unrealistic expectations. My advice: If you pay more than \u20ac100,000 in taxes a year and are willing to invest \u20ac50,000\u201380,000 in a professional structure, Malta is a fantastic option. If you\u2019re looking for a quick trick, steer clear. The coming years will be interesting. Malta continues to adapt its rules to EU requirements but remains attractive for international investors. Anyone who sets up a robust structure now will be well positioned for the future. Your next step: Have your current situation analysed by a Malta expert. Most reputable advisors offer a free initial assessment. Use that before you commit. Malta is waiting for you\u2014but only with the right preparation. <\/section>\n","protected":false},"excerpt":{"rendered":"<p>Table of Contents The Reality of Malta Tax Planning: Why Most People Fail Understanding Malta\u2019s Tax Structure: More Than Just 5% Tax Tax Optimization Strategies in Malta: The 4 Pillars of Success Pitfalls in Malta Tax Planning: What Nobody Tells You Practical Implementation: Your Step-by-Step Plan Tools and Resources for Malta Taxes FAQ: The Most [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_tldr":"<ul>\n<li>Malta bietet durch das Refund System effektive Steuers\u00e4tze von 5-10%, aber nur bei korrekter Strukturierung mit echter wirtschaftlicher Substanz<\/li>\n<li>Erfolgreiche Malta-Steuerplanung erfordert 4 S\u00e4ulen: Strukturoptimierung, Substance Building, Compliance Management und Heimatland-Integration<\/li>\n<li>Realistische Gesamtkosten: 50.000-80.000\u20ac im ersten Jahr, 33.000-63.000\u20ac laufend - rechnet sich ab 100.000\u20ac+ Steuerersparnis j\u00e4hrlich<\/li>\n<li>H\u00e4ufigste Fehler: Untersch\u00e4tzte Substanzanforderungen, ignorierte Heimatlandregeln und unrealistische Erwartungen bez\u00fcglich automatischer 5% Besteuerung<\/li>\n<li>Implementierung dauert 8-12 Monate, nicht die oft beworbenen 4 Wochen - besonders Banking und Substanz-Aufbau brauchen Zeit<\/li>\n<li>Non-Dom Status in Malta erm\u00f6glicht steuerfreie Auslandseinkommen auf Remittance-Basis, aber mit 15-Jahres-Begrenzung ab 2025<\/li>\n<li>EU-ATAD und versch\u00e4rfte CFC-Rules erfordern echte Gesch\u00e4ftst\u00e4tigkeit - reine Briefkasten-Strukturen funktionieren nicht mehr<\/li>\n<\/ul>","footnotes":""},"categories":[1],"tags":[],"class_list":["post-2691","post","type-post","status-publish","format-standard","hentry","category-nicht-kategorisiert"],"acf":[],"_links":{"self":[{"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/posts\/2691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/comments?post=2691"}],"version-history":[{"count":0,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/posts\/2691\/revisions"}],"wp:attachment":[{"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/media?parent=2691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/categories?post=2691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/tags?post=2691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}