Bilateral Agreements
Under the Lisbon Treaty, foreign direct investment has become an EU competence. Individual EU Member States are generally no longer allowed to conclude new agreements concerning foreign direct investment. The Commission will thus progressively, over time, substitute the effective bilateral agreements on protection of investments by EU-wide treaties.
Double Taxation Agreements
Malta has concluded tax treaties with a significant number of countries which enhance the incentives provided by Maltese domestic legislation. Most of these treaties ensure that profits generated in Malta are either exempt from tax in the country of residence of the investor, or that such a country will provide a tax credit for the Malta tax spared as a consequence of the incentives Malta provides. These are the double taxation agreements currently in force:
| Australia | Latvia |
| Austria | Lebanon |
| Barbados | Libya |
| Belgium | Lithuania |
| Bulgaria | Luxembourg |
| Canada | Malaysia |
| China | Montenegro |
| Croatia | Morocco |
| Cyprus | Netherlands |
| Czech Republic | Norway |
| Denmark | Pakistan |
| Egypt | Poland |
| Estonia | Portugal |
| Finland | Qatar |
| France | Romania |
| France | San Marino |
| Georgia | Serbia |
| Germany | Singapore |
| Greece | Slovakia |
| Hungary | Slovenia |
| Iceland | South Africa |
| India | Spain |
| Ireland | Sweden |
| Isle of Man | Switzerland |
| Italy | Syria |
| Jersey | Tunisia |
| Jordan | UAE |
| Korea | United Kingdom |
| Kuwait | United States of America |
Upcoming new Double Taxation Agreements and amendments
- Palestine & Israel
- Bahrain
- Belgium
- Hong Kong
- Uruguay
- Switzerland
Double Taxation Agreements awaiting further negotiation
- Bosnia and Herzegovina
- Ukraine
- Oman
- Thailand
- Turkey
- Saudi Arabia