Business in Malta for Italians: Double Taxation, Esterovestizione, new residence scheme Ronaldo's case

Geographically Italy is the closest country to Malta, but last year, with more than 1 billion of euro in trade transactions, Italy became the first commercial partner of Malta.

At the same time, an important number of Italians decided to setup a new business in Malta in different sectors.

The Maltese Italian Chamber of Commerce decided to create the 1st Malta Italy Business Forum with the objective to encourage investment between both Italy and Malta, which aim is to enhance and build on good business practices and know-how.

During the MIBF We will focus as well on the Tax Incentives for new residents.

The tax incentive for new residents is intended for individuals who move their residence for tax purposes to Italy and consists in the possibility of paying a substitute tax on income generated abroad.

Individuals benefitting from the incentive are equal to €100,000 for each tax year in which the option is valid, regardless of the type and amount of the income generated abroad. 

If the scheme is extended to the family members, the payment of the substitute tax on the foreign income generated by each member amounts to €25,000.

The Forum is dedicated to Maltese and Italian professionals enrolled in the following registers:

- Chamber of Advocates of Malta,
- Kunsill Nutarili ta' Malta,
- Malta Institute of Accountants (MIA),
- CSP.

The objective of the Malta Italy Business Forum is to encourage investment between Italy and Malta by enhancing and building on good business practices and know-how.

The scope of this forum is to harmonise the proper internationalisation process between Malta and/or Italy.

The participants will acquire specific skills to:

- recognise the main recurrent problems of possible double taxation for Italian;
- evaluate the existence and address issues related to the internationalisation of Italian companies in Malta, with the aim of finding possible solutions and overcoming critical issues,
- the new financial and tax incentive in Italy for new resident.

The didactics of the 1st Malta Italy Business Forum will span from concrete cases taken from day-to-day realities, actively involving the participants. The introductory notions and the methodological frameworks will tackle typical examples and case studies.

The following topics will be discussed in detail during the session:

1. STARTING A BUSINESS IN ITALY
- How to choose the Company form;
- Minimum share Capital;
- Notary deed;
- Start- up of the Company;

2. DOUBLE TAXATION MATTERS
- General rules of DTAA Malta-Italy;
- Dividends, Royalties and interests;
- Branch;
- Controlled Foreign Companies;
- Esterovestizione;
- Malta Tax refund.

3. CORPORATE TAXES IN ITALY
- General rules IRES-IRAP;
- Not deductible costs;
- Transfer Pricing issues.

4. TAX INCENTIVES IN ITALY: the case of Ronaldo 
- Special regime for individuals:
- “impatriati”
- Neo resident rules
- Tax incentives for companies
- Tax credit R&D
- Patent Box
- Iperdepreciation

5. COMPLIANCE RULES

- Legal compliance,
- Anti-money laundering, 
- anti-bribery,

Included in the price:
- coffee breaks and light lunch,
- gala dinner,
- training course,
- once every three months meetings via webinar for communications and updates,

Event Properties

Event Date 21-11-2018 8:30 am
Event End Date 21-11-2018 7:00 pm
Capacity 100
Cut off date 21-11-2018
Individual Price 200.00€
200.00 96
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