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A viable business plan for the first three years
Annual fee for maintaining the Trade Register: The Company needs to update its data in the Trade Register annually, for which a symbolic fee may be charged.
Step 8: Establish appropriate procedures and management systems
100,000 CHF (approx. 100,000 EUR) if tokens between a total value of more than 5 mill. CHF (approx. 5 mill. EUR) and up to and including 25 mill. (approx. 25 mill. EUR) are issued during a calendar year
EU membership facilitates free trade with EU countries.

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The taxation of virtual currencies in Panama remains a dynamic area that requires careful monitoring of legislative changes. Companies must not only consider current tax liabilities, but also be prepared to adapt to new regulatory requirements. For best results and tax compliance, it is recommended to engage professional tax advisors and lawyers specialised in the cryptocurrency market.

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It would seem that Maltese taxation is quite severe and the corporate income tax rate does not suggest that Malta is a low tax jurisdiction. However, this is not the case. The fact is that non-resident companies in Malta are entitled to a refund of taxes paid, which allows us to talk about the lower level of taxation in Malta compared to most countries in the world.
In order to claim a corporate income tax refund, a foreign company must be registered in Malta as a trading or holding company (deriving its income from trading activities or from participation in other organisations, respectively).
In the tax accounting of a Maltese company, the income earned by it must be recorded in one of four tax accounts: “foreign profits”, “Maltese profits”, “profits from immovable property”, “non-taxable income”. Each type of income is taxed according to its own rules. The final amount of tax is recorded in the fifth account “final tax”.
Example. Consider the two most common cases: a Maltese company derives profits from trading activities abroad and from participation in other companies. In either case, these profits are subject to statutory tax at 35 per cent, but the Maltese shareholders are entitled to claim a refund of the tax taken from the dividends distributed. The refund rules differ for different types of income.
If a Maltese company derives income from trading activities outside Malta (and the term “trading” includes both the direct purchase and sale of goods and the provision of services), its shareholders are entitled, upon receipt of the dividend, to apply for a refund of 6/7th of the tax previously paid in Malta. Therefore, the effective income tax rate will be 5 per cent.

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The number of companies set up in EU countries has increased markedly over the past few years.
It is directly related to the desire to work and do business in an economically stable and prestigious jurisdiction with access to the international market, with the opportunity to minimise taxes and obtain a long-term residence permit for the whole family through business immigration.
Registering a company in the EU in 2024 will be beneficial for both large companies and private entrepreneurs who want to optimise their business costs.

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