Taxation and Tax Compliance

CSA Group provides its clients with tailor made tax advice in connection with any domestic (direct and/or indirect) tax aspects relevant to a proposed transaction or set of transactions and with a view to achieving an optimal Malta tax exposure. CSA Group assists clients to benefit from Malta’s full imputation and refundable tax credit system and over more than 70 double tax treaties.

The Malta tax advisory aspect

  • Tax restructuring exercises;
  • Tax planning exercises for groups of companies;
  • Personal and corporate Malta tax advisory services;
  • Applications for tax rulings and tax interpretations from the authority;
  • VAT planning; and
  • Application for VAT rulings on particular transactions.

The compliance aspect

  • Review of income tax computations;
  • Preparation and submission of corporate income tax return documentation;
  • Preparation and submission of claims for tax refund;
  • Transfers of company shares;
  • Attainment of tax and duty exemptions where applicable;
  • Registration of foreign shareholders for refund purposes;
  • Application for tax refund due to foreign shareholders; and
  • Application for first-year tax exemptions.

Liquidation or Dissolution

Liquidation or dissolution is the procedure for concluding the affairs of a company when it decides to terminate its operations or when it cannot continue to operate by reason of its insolvency. Under the Companies Act, a company may be dissolved either on a voluntary basis or else dissolved and wound up by the Court. Furthermore, a voluntary winding up may be done through a members’ winding up or by a creditors’ winding up.