Setting up a limited liability company in Malta has many advantages for owners. Malta has an extensive network of double tax treaties, a fast incorporation process and a competitive tax system. The availability of an English-speaking trained workforce makes Malta a popular choice for companies from all over the world to register a company.
The Maltese Companies Act requires the Holding Company to be able to demonstrate evidence that it exercises adequate control over its subsidiaries; "Participating Interest" in order to grant them with the 0% Dividend Income Tax.
The criteria used to assess the "Participating Interest" of the parent are the following:
The Island (Wikipedia)