{"id":4071,"date":"2025-05-29T15:13:26","date_gmt":"2025-05-29T15:13:26","guid":{"rendered":"https:\/\/info-malta.com\/starting-a-company-in-malta-and-saving-taxes-the-complete-guide-for-german-entrepreneurs\/"},"modified":"2025-05-29T15:13:26","modified_gmt":"2025-05-29T15:13:26","slug":"starting-a-company-in-malta-and-saving-taxes-the-complete-guide-for-german-entrepreneurs","status":"publish","type":"post","link":"https:\/\/info-malta.com\/en\/starting-a-company-in-malta-and-saving-taxes-the-complete-guide-for-german-entrepreneurs\/","title":{"rendered":"Starting a Company in Malta and Saving Taxes \u2013 The Complete Guide for German Entrepreneurs 2025"},"content":{"rendered":"<div id=\"TOC\">\n<h2>Table of Contents<\/h2>\n<ul>\n<li><a href=\"#warum-malta\">Why Set Up a Company in Malta? Tax Benefits in Detail<\/a><\/li>\n<li><a href=\"#schritt-anleitung\">Malta Company Formation 2025: Step-by-Step Guide<\/a><\/li>\n<li><a href=\"#kosten-gesellschaftsformen\">Malta Company Formation: Costs and Types of Companies Compared<\/a><\/li>\n<li><a href=\"#steuer-strategien\">Saving Taxes with a Malta Company: Strategies for German Entrepreneurs<\/a><\/li>\n<li><a href=\"#firmensitz\">Malta Company Address: Practical Office vs. Virtual Office<\/a><\/li>\n<li><a href=\"#fehler-vermeiden\">Avoiding Common Mistakes When Setting Up a Malta Company<\/a><\/li>\n<li><a href=\"#fazit\">My Conclusion: Is a Malta Company Worth It in 2025?<\/a><\/li>\n<li><a href=\"#faq\">Frequently Asked Questions<\/a><\/li>\n<\/ul><\/div>\n<p>Thinking about setting up a company in Malta? Then you\u2019ve probably already heard the stories: tax benefits that sound like a fairy tale, EU membership, and English as an official language. But hold on \u2013 before you get swept away by romantic Malta dreams, let me share how things really are.<\/p>\n<p>Over the past two years, I\u2019ve guided countless founders through the Malta jungle \u2013 from their first idea to signing with the notary. Some failed, others built brilliant tax structures. The difference? The right preparation and realistic expectations.<\/p>\n<p>This guide will show you how to set up a company in Malta in 2025, what tax benefits actually exist, and \u2013 absolutely key \u2013 which pitfalls await you. Spoiler: It\u2019s not as easy as some tax advisors claim.<\/p>\n<section id=\"warum-malta\">\n<h2>Why Set Up a Company in Malta? Tax Benefits in Detail<\/h2>\n<p>Malta has been actively courting international businesses for years. The result: a tax system that looks irresistible at first glance. But let\u2019s take a closer look.<\/p>\n<h3>Understanding Malta\u2019s Tax System: The Full Imputation System<\/h3>\n<p>Malta uses a <strong>Full Imputation System<\/strong> \u2013 meaning that as a shareholder, you get a partial refund of corporate tax already paid when profits are distributed. Sounds complicated? It is.<\/p>\n<p>Here\u2019s a simplified example: Your Malta company makes \u20ac100,000 in profits. It pays 35% corporate tax, that is \u20ac35,000. You\u2019re left with \u20ac65,000. If you distribute that \u20ac65,000 as dividends, you get \u2013 depending on your company\u2019s activities \u2013 between 6\/7 and 5\/7 of the tax paid refunded.<\/p>\n<p>This means: For most business models you get 6\/7 of \u20ac35,000 = \u20ac30,000 back. The real tax burden then is just \u20ac5,000 on \u20ac100,000 profit \u2013 effectively 5%.<\/p>\n<h3>The Famous 5% Corporate Tax: When Does It Actually Apply?<\/h3>\n<p>Here\u2019s the catch: The 5% effective tax applies only to certain business activities. Malta differentiates between several accounts:<\/p>\n<ul>\n<li><strong>Foreign Source Account:<\/strong> Income from abroad (6\/7 refund = 5% effective)<\/li>\n<li><strong>Maltese Source Account:<\/strong> Income from Malta (2\/3 refund = approx. 11.67% effective)<\/li>\n<li><strong>Final Tax Account:<\/strong> Income already subject to final tax (5\/7 refund = 10% effective)<\/li>\n<\/ul>\n<p>Of most interest to German entrepreneurs: the Foreign Source Account. If your clients are mainly outside Malta, you probably fall into this category.<\/p>\n<p><strong>Important:<\/strong> EU state aid rules have led to changes in 2024. There are tougher requirements for new businesses. Make sure you get up-to-date advice.<\/p>\n<h3>EU Benefits: More Than Just Taxes<\/h3>\n<p>Malta has been an EU member since 2004. That brings you some tangible benefits:<\/p>\n<ul>\n<li><strong>Freedom of movement:<\/strong> Live and work freely as an EU citizen, no visa required<\/li>\n<li><strong>Single market:<\/strong> VAT-free sales to other EU countries<\/li>\n<li><strong>Banking:<\/strong> SEPA transfers, EU deposit protection<\/li>\n<li><strong>Legal security:<\/strong> EU law applies, European Court of Justice is the final authority<\/li>\n<\/ul>\n<p>So what does this mean for you? You get the tax benefits of an \u201coffshore\u201d location with the legal security of the EU. A pretty good deal \u2013 if you play by the rules.<\/p>\n<\/section>\n<section id=\"schritt-anleitung\">\n<h2>Malta Company Formation 2025: Step-by-Step Guide<\/h2>\n<p>Let\u2019s get practical. I\u2019ll walk you through the entire company formation process \u2013 from your first phone call with your lawyer to the first tax declaration.<\/p>\n<h3>Preparing in Germany: What to Do Before You Leave<\/h3>\n<p>Before you set foot in Malta, you need to get your homework done:<\/p>\n<ol>\n<li><strong>Tax advice in Germany:<\/strong> Clarify the tax consequences of a Malta company for your situation in Germany. Keyword: <em>Controlled Foreign Company taxation (Hinzurechnungsbesteuerung)<\/em> \u2013 the German tax office will be watching closely.<\/li>\n<li><strong>Define your business model:<\/strong> Malta doesn\u2019t like pure mailbox companies. You need real business activity.<\/li>\n<li><strong>Provide capital:<\/strong> At least \u20ac1,165 share capital plus formation costs (approx. \u20ac3,000\u20135,000).<\/li>\n<li><strong>Prepare due diligence:<\/strong> All shareholders must prove a \u201cclean background.\u201d<\/li>\n<\/ol>\n<p>My tip: Plan for at least two months lead time. Malta is relaxed \u2013 but slow.<\/p>\n<h3>Registration on Site: Your First Official Appointment<\/h3>\n<p>You\u2019re standing in front of the <strong>Malta Business Registry<\/strong> in Valletta. The building looks like a baroque palace \u2013 and sometimes operates like one, too. Here\u2019s what I\u2019ve learned:<\/p>\n<p><strong>Step 1: Reserve company name<\/strong><br \/> Usually takes 1\u20132 days. Warning: Malta is picky about company names. \u201cMalta Holdings Ltd.\u201d won\u2019t fly \u2013 too generic. \u201cMediterranean Consulting Services Ltd.\u201d works better.<\/p>\n<p><strong>Step 2: Submit Memorandum and Articles of Association<\/strong><br \/> These are your company statutes. You\u2019ll need a lawyer \u2013 unless you speak fluent legal English with a Maltese accent.<\/p>\n<p><strong>Step 3: Apply for registration<\/strong><br \/> With all the paperwork, certified passports, and a declaration that none of you have a criminal record.<\/p>\n<blockquote>\n<p><strong>Reality check:<\/strong> A 9:00 a.m. appointment in Malta means: \u201cAt some point between 9:00 and 10:30, depending on how the coffee was.\u201d Allow some buffer time.<\/p>\n<\/blockquote>\n<h3>Dealing with Authorities: VAT, Tax, and Compliance<\/h3>\n<p>More bureaucratic steps await after company registration:<\/p>\n<table>\n<thead>\n<tr>\n<th>Authority<\/th>\n<th>Purpose<\/th>\n<th>Duration<\/th>\n<th>Cost<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Inland Revenue Department<\/td>\n<td>Apply for tax number<\/td>\n<td>2\u20133 weeks<\/td>\n<td>Free<\/td>\n<\/tr>\n<tr>\n<td>VAT Department<\/td>\n<td>VAT registration<\/td>\n<td>4\u20136 weeks<\/td>\n<td>Free<\/td>\n<\/tr>\n<tr>\n<td>MFSA (if needed)<\/td>\n<td>Financial services licence<\/td>\n<td>3\u20136 months<\/td>\n<td>\u20ac5,000\u201315,000<\/td>\n<\/tr>\n<tr>\n<td>Employment License<\/td>\n<td>Work permit for non-EU employees<\/td>\n<td>8\u201312 weeks<\/td>\n<td>\u20ac300\u2013500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>My survival tip: Apply for everything at the same time. Malta\u2019s authorities communicate with each other about as well as teenagers with their parents.<\/p>\n<\/section>\n<section id=\"kosten-gesellschaftsformen\">\n<h2>Malta Company Formation: Costs and Types of Companies Compared<\/h2>\n<p>Malta offers various types of companies. For German entrepreneurs, two are relevant: the Private Limited Company and the Public Limited Company. Let me explain the differences.<\/p>\n<h3>Private Limited Company (Ltd.): The Standard Choice for Most<\/h3>\n<p>The <strong>Private Limited Company<\/strong> is Malta\u2019s equivalent of a German GmbH. Here are the essentials:<\/p>\n<ul>\n<li><strong>Minimum capital:<\/strong> \u20ac1,165 (historically based, equals 500 Maltese lira)<\/li>\n<li><strong>Shareholders:<\/strong> Minimum 1, no upper limit<\/li>\n<li><strong>Directors:<\/strong> At least 1, must be resident in Malta<\/li>\n<li><strong>Shareholder meeting:<\/strong> Annually mandatory<\/li>\n<li><strong>Annual accounts:<\/strong> Required, must be filed<\/li>\n<\/ul>\n<p>The main advantage: flexibility. You can increase share capital later, bring in new shareholders, or change your business activity at any time.<\/p>\n<p>The downside: less prestige than a PLC. Some banks look more closely at Ltd.s.<\/p>\n<h3>Public Limited Company (PLC): For Bigger Ventures<\/h3>\n<p>The <strong>Public Limited Company<\/strong> is Malta\u2019s equivalent of a German AG. It\u2019s more complex but offers more opportunities:<\/p>\n<ul>\n<li><strong>Minimum capital:<\/strong> \u20ac46,587<\/li>\n<li><strong>Shareholders:<\/strong> Minimum 2<\/li>\n<li><strong>Board:<\/strong> At least 2 directors<\/li>\n<li><strong>Stock exchange:<\/strong> Can be listed on the Malta Stock Exchange<\/li>\n<li><strong>International reputation:<\/strong> Taken more seriously by banks and partners<\/li>\n<\/ul>\n<p>Who should consider a PLC? If you plan to attract investors, go public, or handle large sums of money.<\/p>\n<h3>Cost Overview: The Real Cost of Setting Up a Malta Company<\/h3>\n<p>Now for the most important question: How much will this really cost? Here\u2019s a realistic breakdown for a standard Ltd.:<\/p>\n<table>\n<thead>\n<tr>\n<th>Item<\/th>\n<th>Cost (one-off)<\/th>\n<th>Cost (annual)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Share capital<\/td>\n<td>\u20ac1,165<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Registration fees<\/td>\n<td>\u20ac245<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Legal fees<\/td>\n<td>\u20ac1,500\u20133,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Registered Office<\/td>\n<td>&#8211;<\/td>\n<td>\u20ac1,200\u20132,400<\/td>\n<\/tr>\n<tr>\n<td>Nominee Director (if needed)<\/td>\n<td>&#8211;<\/td>\n<td>\u20ac3,000\u20135,000<\/td>\n<\/tr>\n<tr>\n<td>Accounting &amp; Compliance<\/td>\n<td>&#8211;<\/td>\n<td>\u20ac3,000\u20136,000<\/td>\n<\/tr>\n<tr>\n<td>Audit (from \u20ac730,000 turnover)<\/td>\n<td>&#8211;<\/td>\n<td>\u20ac2,000\u20135,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Conclusion:<\/strong> Expect \u20ac3,000\u20135,000 in formation costs and \u20ac7,000\u201315,000 in annual running costs. Cheaper than a German GmbH, but no bargain.<\/p>\n<p>Important note: Budget providers advertising a \u201cMalta company for \u20ac999\u201d often leave out essential costs. The nasty surprise tends to hit in year two.<\/p>\n<\/section>\n<section id=\"steuer-strategien\">\n<h2>Saving Taxes with a Malta Company: Strategies for German Entrepreneurs<\/h2>\n<p>Here it gets technical \u2013 but also really interesting. I\u2019ll show you how German entrepreneurs use Malta companies strategically, and where the traps lie.<\/p>\n<h3>Double Taxation Agreement: Your Shield Against Double Taxation<\/h3>\n<p>Germany and Malta have a <strong>Double Taxation Agreement (DTA)<\/strong> \u2013 your most important tool for legal tax optimization. The DTA governs which country is allowed to tax what.<\/p>\n<p>The most important rules:<\/p>\n<ul>\n<li><strong>Business profits:<\/strong> Taxed where actual management takes place<\/li>\n<li><strong>Dividends:<\/strong> 5% withholding tax in Malta, creditable in Germany<\/li>\n<li><strong>Interest and royalties:<\/strong> Usually taxed only in the country of residence<\/li>\n<\/ul>\n<p>What does this mean in practice? If you actually run your Malta company from Germany, it\u2019s considered German for tax purposes \u2013 and you lose all tax advantages. So you have to build up real operational substance in Malta.<\/p>\n<h3>Holding Structures: The Royal Class of Tax Optimization<\/h3>\n<p>Many German entrepreneurs use Malta companies as <strong>holding companies<\/strong>. Here\u2019s how it works:<\/p>\n<ol>\n<li>You set up a Malta holding company<\/li>\n<li>This acquires shares in your German operating company<\/li>\n<li>Profits are transferred as dividends from Germany to Malta<\/li>\n<li>In Malta, only 5% withholding tax applies (thanks to the EU Parent-Subsidiary Directive)<\/li>\n<li>When distributing to you as a private individual, you get part of the Maltese tax refunded<\/li>\n<\/ol>\n<p>An example: Your German GmbH makes \u20ac200,000 profit. After German corporate tax (approx. 30%) you\u2019re left with \u20ac140,000. This is paid as a dividend to your Malta holding company. In Malta, 5% withholding tax applies (\u20ac7,000). If the holding passes \u20ac133,000 on to you, you get about \u20ac6,000 Maltese tax refunded.<\/p>\n<p>Effective tax burden: Only about 16% instead of the original 48% (corporate + withholding tax).<\/p>\n<h3>Compliance and Risks: What Can Go Wrong<\/h3>\n<p>Now for the flip side: Malta isn\u2019t the tax haven it\u2019s sometimes made out to be. The risks:<\/p>\n<p><strong>Controlled Foreign Company (CFC) Rules:<\/strong><br \/> If your Malta company pays under 25% tax and earns mostly passive income, the German tax office can impute the profits to you personally. Game over for tax optimization.<\/p>\n<p><strong>Permanent establishment risk:<\/strong><br \/> If you actually run the Malta company from Germany, you create a German permanent establishment. All profits will be taxed in Germany.<\/p>\n<p><strong>EU State Aid Rules:<\/strong><br \/> In 2024, the EU Commission ruled that Malta\u2019s tax system partly constitutes inadmissible state aid. For new companies there are stricter rules.<\/p>\n<blockquote>\n<p><strong>My advice:<\/strong> Don\u2019t play with fire. A shaky company structure can cost you more than a higher tax bill. Invest in good advice.<\/p>\n<\/blockquote>\n<\/section>\n<section id=\"firmensitz\">\n<h2>Malta Company Address: Practical Office vs. Virtual Office<\/h2>\n<p>Every Malta company needs a registered office in Malta. You have several options \u2013 each with different costs and consequences.<\/p>\n<h3>Office Options: From Mailbox to Penthouse<\/h3>\n<p><strong>Virtual Office (\u20ac1,200\u20132,400\/year):<\/strong><br \/> The cheapest option. You get a Maltese address, mail forwarding, and occasionally a phone service. Enough for most founders.<\/p>\n<p>Pros: Inexpensive, instantly available<br \/> Cons: Lacks prestige, and some banks don\u2019t accept virtual offices<\/p>\n<p><strong>Serviced Office (\u20ac2,400\u20136,000\/year):<\/strong><br \/> A real workspace with reception, meeting rooms, and a professional image. Good for: client meetings, bank appointments, and proving substance.<\/p>\n<p><strong>Own Office (from \u20ac12,000\/year):<\/strong><br \/> Only worthwhile if you\u2019re actually working on site. Rents in Valletta and Sliema have exploded \u2013 expect big-city prices.<\/p>\n<h3>Legal Requirements: What Malta Really Demands<\/h3>\n<p>Malta is getting tougher on substance rules. This is what the law really requires:<\/p>\n<ul>\n<li><strong>Registered office:<\/strong> Must be in Malta with a local address<\/li>\n<li><strong>At least one director:<\/strong> Must be resident in Malta or use a nominee<\/li>\n<li><strong>Company secretary:<\/strong> Not mandatory, but recommended<\/li>\n<li><strong>Business activity:<\/strong> Must be actually carried out<\/li>\n<li><strong>Board meetings:<\/strong> At least once a year in Malta<\/li>\n<\/ul>\n<p>The reality: Malta accepts that international firms aren\u2019t 100% locally present. But you have to be able to prove there\u2019s real business activity.<\/p>\n<p>My survival tip: Schedule at least two trips to Malta per year. Document meetings, business decisions, and operations. The Malta Financial Services Authority (MFSA) can check at any time.<\/p>\n<\/section>\n<section id=\"fehler-vermeiden\">\n<h2>Avoiding Common Mistakes When Setting Up a Malta Company<\/h2>\n<p>Learning from mistakes is good \u2013 but it\u2019s better to learn from others\u2019 mistakes. Here are the classic pitfalls I\u2019ve seen over two years of Malta consulting.<\/p>\n<h3>Typical Pitfalls: What Can Go Wrong<\/h3>\n<p><strong>Mistake #1: Underestimating German tax consequences<\/strong><br \/> Many founders focus only on Malta and forget Germany. Result: a nasty surprise at the next tax return.<\/p>\n<p>Solution: German tax advice BEFORE setting up. Clarify CFC rules, permanent establishment risk, and your personal tax obligations.<\/p>\n<p><strong>Mistake #2: Starting without substance<\/strong><br \/> \u201cI\u2019ll just set up a Malta company to save on taxes\u201d \u2013 many think like this. Without real business activity, this gets expensive fast.<\/p>\n<p>Solution: Build real operational substance. Employees, an office, local clients, or at least regular business on site.<\/p>\n<p><strong>Mistake #3: Choosing the cheapest provider<\/strong><br \/> \u20ac1,000 for the full Malta company setup? If it sounds too good to be true, it is. These providers skimp on compliance, consultancy, and aftercare.<\/p>\n<p>Solution: Invest in proper advice. A good Maltese lawyer costs \u20ac2,000\u20133,000 \u2013 but saves you five-figure problems later on.<\/p>\n<h3>Compliance Pitfalls: What Authorities Really Care About<\/h3>\n<p>Malta is an EU member and must follow EU rules. That means ever stricter controls.<\/p>\n<p><strong>Economic Substance Test:<\/strong><br \/> Malta increasingly checks whether companies have real business operations. Pure mailbox companies will be sanctioned.<\/p>\n<p>Authorities\u2019 checklist:<\/p>\n<ul>\n<li>Where are board meetings held?<\/li>\n<li>Who makes operational decisions?<\/li>\n<li>Are there local employees?<\/li>\n<li>Is actual value created in Malta?<\/li>\n<\/ul>\n<p><strong>Beneficial Ownership Register:<\/strong><br \/> Since 2019, all Maltese companies must disclose their true owners. Complex ownership layers no longer work.<\/p>\n<p><strong>Anti-Money Laundering (AML) Compliance:<\/strong><br \/> Malta takes money laundering prevention very seriously. Expect detailed checks from banks and authorities.<\/p>\n<blockquote>\n<p><strong>Reality check:<\/strong> Malta is no longer an offshore paradise. It\u2019s a regulated EU financial center with matching requirements. Plan accordingly.<\/p>\n<\/blockquote>\n<\/section>\n<section id=\"fazit\">\n<h2>My Conclusion: Is a Malta Company Worth It in 2025?<\/h2>\n<p>After two years of Malta experience and dozens of company formations, my conclusion is nuanced: Malta can make sense \u2013 but only under specific conditions.<\/p>\n<p><strong>Malta is worth considering if:<\/strong><\/p>\n<ul>\n<li>You\u2019re willing to build real business operations (not just tax optimization)<\/li>\n<li>Your business model is internationally oriented<\/li>\n<li>You\u2019re prepared to invest time and money in compliance<\/li>\n<li>You can afford \u20ac7,000\u201315,000 annual running costs<\/li>\n<li>You\u2019re able and willing to travel to Malta regularly<\/li>\n<\/ul>\n<p><strong>Malta is NOT the right choice if:<\/strong><\/p>\n<ul>\n<li>You just want tax savings without business substance<\/li>\n<li>Your business model is purely German<\/li>\n<li>The running costs are too high<\/li>\n<li>You don\u2019t have time for international compliance<\/li>\n<\/ul>\n<p>My honest assessment: Malta is an attractive jurisdiction for genuine international businesses. But it\u2019s not some magic tax trick for German freelancers or small consulting firms.<\/p>\n<p>If you decide on Malta: do it right. Get good advice, create real substance, and ensure clean compliance. Malta really can be a building block for your international business if you get it right.<\/p>\n<\/section>\n<section id=\"faq\">\n<h2>Frequently Asked Questions<\/h2>\n<p><strong>How long does it take to set up a Malta company?<\/strong><br \/> A standard Ltd. is set up in 2\u20134 weeks. With VAT registration and all permits, plan for 6\u20138 weeks total.<\/p>\n<p><strong>Can I set up a Malta company as a German citizen?<\/strong><br \/> Yes, as an EU citizen you can set up a Malta company with no restrictions. No visa or special permits required.<\/p>\n<p><strong>Do I need to move to Malta to set up a company?<\/strong><br \/> No, but you do need a Maltese director. Either move to Malta yourself or use a nominee director.<\/p>\n<p><strong>How much tax can I actually save with a Malta company?<\/strong><br \/> It depends a lot on your business model. If optimized, 5% corporate tax is possible. But: consider the German tax consequences!<\/p>\n<p><strong>Do German banks accept Malta companies as clients?<\/strong><br \/> Most German banks are cautious with Malta companies. Expect thorough due diligence and possible rejections.<\/p>\n<p><strong>What happens if I want to close the Malta company again?<\/strong><br \/> Liquidation takes 6\u201312 months and costs \u20ac2,000\u20135,000. All tax obligations must be met and you need to appoint a liquidator.<\/p>\n<p><strong>Do I need a Maltese lawyer to set up my company?<\/strong><br \/> Legally not required, but in practice indispensable. The laws are complex and change frequently. Don\u2019t cut corners here.<\/p>\n<p><strong>How does accounting work in Malta?<\/strong><br \/> Malta uses International Financial Reporting Standards (IFRS). You\u2019ll need a qualified accountant \u2013 expect to pay \u20ac3,000\u20136,000 per year.<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Table of Contents Why Set Up a Company in Malta? Tax Benefits in Detail Malta Company Formation 2025: Step-by-Step Guide Malta Company Formation: Costs and Types of Companies Compared Saving Taxes with a Malta Company: Strategies for German Entrepreneurs Malta Company Address: Practical Office vs. Virtual Office Avoiding Common Mistakes When Setting Up a Malta [&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 Vollaussch\u00fcttungssystem effektive 5% K\u00f6rperschaftsteuer f\u00fcr internationale Gesch\u00e4ftst\u00e4tigkeit<\/li>\n<li>Gr\u00fcndungskosten liegen bei 3.000-5.000\u20ac, j\u00e4hrliche Betriebskosten bei 7.000-15.000\u20ac<\/li>\n<li>Private Limited Company (1.165\u20ac Mindestkapital) ist f\u00fcr die meisten deutschen Unternehmer die richtige Wahl<\/li>\n<li>Echte operative Substanz in Malta ist zwingend erforderlich - reine Briefkastenfirmen funktionieren nicht mehr<\/li>\n<li>Deutsche Steuerfolgen (Hinzurechnungsbesteuerung, Betriebsst\u00e4tten-Risiko) m\u00fcssen von Anfang an mitgeplant werden<\/li>\n<li>EU-Beihilferegeln haben 2024 zu Versch\u00e4rfungen gef\u00fchrt - professionelle Beratung ist unverzichtbar<\/li>\n<li>Malta eignet sich f\u00fcr echte internationale Unternehmen, nicht f\u00fcr reine Steueroptimierung ohne Gesch\u00e4ftst\u00e4tigkeit<\/li>\n<\/ul>","footnotes":""},"categories":[1],"tags":[],"class_list":["post-4071","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\/4071","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=4071"}],"version-history":[{"count":0,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/posts\/4071\/revisions"}],"wp:attachment":[{"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/media?parent=4071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/categories?post=4071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/tags?post=4071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}