Malta: Types of Company
International Holding Company
The International Holding Company (IHC) is similar to the old International Trading Company except that as its name implies it holds participations in foreign companies. Its effective tax rate is 11.67% or less; if dividends emanate from a 'participating holding', ie one of more than 10% in the paying company, then the effective rate of tax is nil. See Offshore Legal and Tax Regimes for further details.
The IHC can make use of Malta's Double Taxation Treaties.