The way you structure intellectual property (IP) rights, either within your group or upon the acquisition of a business, can be costly. Moving IP rights into a favourable tax jurisdiction and creating royalty payment schemes can provide material tax savings. It is important to ensure the IP of your business is structured within a legal framework and jurisdiction that can provide both tax savings and protection from challenge.
In Malta, the exemption from income tax on royalty income derived from patents and copyright is complemented by other aspects of Malta’s tax system, allowing for the tax efficient structuring of intellectual property holding.
Specific incentives introduced have placed Malta as the ideal jurisdiction for the maximisation of your intellectual property rights.