Tax Treaty between Malta and France

Source: Emilie Perrier & Dimitry Mikoff¸ PKF Malta¸ May 2012

Article 1 – Personal Scope

Article 2 – Taxes covered

Article 3 – General definitions

Article 4 – Fiscal domicile

Article 5 – Permanent establishment

Article 6 – Income from immovable properly

Article 7 – Business profits

Article 8 – Shipping and air transport

Article 9 – Associated enterprises

Article 10 – Dividends

Article 11 – Interest

Article 12 – Royalties

Article 13 – Capital Gains

Article 14 – Independent personal services

Article 15 – Dependent personal services

Article 16 – Directors’ fees

Article 17 – Artistes and athletes

Article 18 – Pensions

Article 19 – Government service

Article 20 – Students

Article 21 – Teachers and researchers

Article 22 – Other income

Article 23 – Capital

Article 24 – Elimination of double taxation

Article 25 – Non-discrimination

Article 26 – Mutual agreement procedure

Article 27 – Exchange of information

Article 28 – Diplomatic and consular officials

Article 29 – Territorial Extension

Article 30 – Entry into force

Article 31 – Termination


Article 1 – Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.


Article 2 –Taxes covered

To taxes on income and on capital imposed. More precisely¸ in France are the income tax and corporation tax and in Malta there are the income tax and surtax.

Be added any identical or substantially similar taxes imposed after the date of signature.


Article 3 – General definitions

“France “means European and overseas departments of the French Republic¸ and any area outside the territorial sea (show international law). “Malta “means the Republic of Malta¸ the Island of Malta¸ the Island of Gozo and the other islands of the Maltese Archipelago.

The article defined a few expression who not otherwise defined shall.


Article 4 –Fiscal domicile

A “resident of a contracting state” is liable to tax due to this domicile. If an individual is a resident of both Contracting State¸ he is resident of the permanent home or of with which his personal and economic relations (article 4¸ subparagraph 2 letter a). He can be deemed to be a resident of the Contracting State in which he has a habitual abode (article 4¸ subparagraph 2 letter b).


Article 5 – Permanent establishment

This is a place of business through which business of an enterprise is wholly or partly carried on including a place of management¸ a branch¸ an office¸ a factory¸ a workshop and a mine. Construction activities should be longer than twelve months.


Article 6 – Income from immovable properly

Income from immovable property may be taxed in the Contracting State in which such property is situated as income derived from the direct use¸ letting¸ or use in any other form of immovable property and of an enterprise and to income from immovable property used for the performance of professional services but boats and aircraft aren’t immovable property.


Article 7 – Business