Media & Entertainment

Media and Entertainment has become a globalised product – Malta has been trying, over the years, to tap into this expanding industry and garner a reputation as a jurisdiction which offers the right incentives to international businesses setting up shop here.

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Maltese companies can be very attractive for non-residents providing such services ... since the tax refunds which apply to non-residents on the tax paid by such Maltese trading companies also extend to these activities

Be it the movie industry and the various high-profile film productions which have used the suggestive Maltese landscapes, or be it foreign advertising and marketing companies setting up subsidiaries in Malta, the Maltese taxation and regulatory aspect has much to offer to such a buoyant industry.

With regards to film productions, the Malta Film Commission in tandem with Malta Enterprise has liaised with foreign productions and smoothed the path for such movies being filmed in part or in their entirety in Malta. Regarding the possibility of the provision of media services, Maltese companies can be very attractive for non-residents who are providing such services especially within an internet scenario, since the tax refunds which apply to non-residents on the tax paid by such Maltese trading companies also extend to such activities when they are primarily carried out outside Malta.

When it comes to international entertainers, our firm has experience in using Maltese structures whereby foreign actors and entertainers are providing their international services via a Maltese corporate vehicle. Such artistes invariably earn income from a variety of sources, such as shows, advertisements, testimonials, and appearances. The interplay of double taxation treaties, and the proper structuring of such foreign income play a very important part in such scenarios.