Malta non-domiciled companies

Curious if anyone has experience with Malta non-domiciled companies?

Apparently the corporate tax rules are similar to the personal tax rules. If the company is incorporated outside of Malta it is considered “non-domiciled.” If you manage it in Malta only corporate income that you remit to Malta is taxable.

And if you do not have a fixed place of business in Malta, the registration requirements are light, i.e. just with the tax authorities.

Looks like it might be a somewhat cheaper alternative to going with a standard Maltese company formation. From what I understand the annual costs are mid to high (relatively for tax efficient jurisdictions) and you need two companies to take full advantage of the Maltese tax refund system.

If your company is incorporated outside Malta, but it is controlled from Malta, it has to pay corporate taxes as a Maltese company. Corporate taxes in Malta are on 5%, why not live in Malta and take advantage of the good local fiscal regime?

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