0% Tax on Royalties - ‘Patent Box’
Applies on royalties derived from patents in respect of inventions. The IP must be the result of research and development activities that may have been performed anywhere in the world, leading to an invention which has then been patented anywhere in the world.
Other royalties derived from non-exempt IP (i.e. trademarks, domains, software)
IP Company trading in royalties
IP Company receiving passive royalties
Entry and exit strategies
Step-up value of IP from cost to market value on entry
No exit taxes – possibilities to transfer residence or domicile outside Malta without triggering Malta tax.