Double taxation agreement with Malta has entered into force

Bern, 11.07.2012 - The double taxation agreement (DTA) between Switzerland and the Republic of Malta entered into force on the same day as the diplomatic exchange of notes on 6 July 2012. It contains provisions on the exchange of information in accordance with the international standard applicable at present. The DTA will contribute to the further positive development of bilateral economic relations.

Aside from the exchange of information, Switzerland and Malta have in particular agreed withholding tax exemption for dividend and interest payments between related companies with a capital stake of at least 10% in the company making the payment. Royalties are exempt from withholding tax. 

The provisions of the agreement will apply from 1 January 2013.

Address for enquiries

Valentino Rosselli, Tax Division, State Secretariat for International Financial Matters, SIF
+41 (0)31 324 90 91


Federal Department of Finance