UK agency founder relocating to Malta?
Specialist UK and Malta financial guidance for agency founders. Malta is one of the EU's most attractive corporate tax jurisdictions for UK founders, with an English-speaking environment, a sophisticated refund system, and multiple residency programmes.
What we cover
Six areas where a UK agency founder relocating to Malta needs joined-up, specialist advice.
UK tax on leaving
Statutory residence test, split-year treatment, exit charges, residual UK obligations.
Malta residency routes
Global Residence Programme, Malta Permanent Residence, Highly Qualified Persons rules, Nomad Residence Permit.
Malta tax structure
35% headline corporate tax but 6/7 refund system reduces effective rate to 5%. Non-dom remittance basis for personal tax.
Cross-border operations
Maltese holding company structures, dual-company setups, VAT registration, English-language compliance.
Personal finance
UK pension drawdown as Malta resident, dividends via refund system, foreign income remittance planning, capital gains.
Practical relocation
Residency permit, property purchase requirements (varies by programme), healthcare, English-speaking schools, banking.
Book your Malta relocation consultation
90 minutes with an ICAEW qualified accountant. We map your UK exit position, your Malta setup options, and your agency's structure. You leave with a written plan. No obligation.
In the message field, mention your target move date, residency programme (GRP, MPRP, Nomad), and your current agency size.
Frequently asked questions
How does the Malta 6/7 refund system work?
Malta's headline corporate tax is 35%, but shareholders can claim a refund of 6/7 of the tax paid on most active trading income, bringing the effective rate to roughly 5%. The refund mechanism requires careful structuring (often a two-company setup: a trading company and a holding company that receives the refund). It's been EU-approved and stable for years. For UK agency founders moving substantial trading activity to Malta, this is materially more efficient than the UK 25% corporate rate.
What's the non-dom remittance basis?
Maltese tax residents who are non-domiciled are taxed only on Malta-source income and on foreign income remitted to Malta. Foreign capital gains are exempt regardless of remittance. There's a minimum annual tax of €5,000 if foreign income exceeds €35,000. For founders with substantial passive income held outside Malta, this is one of the more attractive non-dom regimes in the EU.
Can I run my UK Ltd from Valletta?
Possible but management and control matters. If you're Malta-resident as controlling director, the UK Ltd may shift to Malta tax residency, which actually benefits you (5% effective rate vs 25% in UK). However, HMRC will challenge the move-of-management if not properly structured. For long-term Malta-based founders, setting up a fresh Malta company is usually cleaner than migrating an existing UK Ltd. We model both with real numbers.
Is Malta still on the EU grey list?
Malta has had periods on EU and OECD watchlists but is currently in compliance with EU tax cooperation standards. The 6/7 refund system has been EU-approved and is not under active challenge. We monitor regulatory developments and flag any client structures that could be affected.
Can you advise on Malta tax?
We handle the UK side to ICAEW standards. For Malta personal tax, corporate refund applications, residency programme applications and local compliance we partner with Valletta-based specialists. You get one coordinated plan with us as primary contact.
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