{"id":734,"date":"2023-10-30T08:13:16","date_gmt":"2023-10-30T08:13:16","guid":{"rendered":"https:\/\/companyincorporationmalta.com\/?p=734"},"modified":"2023-10-30T08:13:18","modified_gmt":"2023-10-30T08:13:18","slug":"taxes-a-malte","status":"publish","type":"post","link":"https:\/\/companyincorporationmalta.com\/fr\/taxes-a-malte\/","title":{"rendered":"Taxes \u00e0 Malte"},"content":{"rendered":"\n<p>Malte est devenue membre de l&#8217;Union Europ\u00e9enne en 2004 et, en 2008, il est entr\u00e9 dans la zone euro. L&#8217;adh\u00e9sion \u00e0 l&#8217;UE et le syst\u00e8me d&#8217;imposition fait Malte un pays tr\u00e8s attractif pour les investissements \u00e9trangers. Le&nbsp;<strong>syst\u00e8me fiscal maltais<\/strong>&nbsp;est tr\u00e8s attrayant en raison de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s, ainsi que les conventions de double imposition que Malte a sign\u00e9 avec plus de 60 pays.&nbsp;<strong>Taxation \u00e0 Malte<\/strong>&nbsp;applique aux particuliers et aux entreprises.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #002e5b;color:#002e5b\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #002e5b;color:#002e5b\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/companyincorporationmalta.com\/fr\/taxes-a-malte\/#fiscalite-des-particuliers-a-malte\" title=\"Fiscalit\u00e9 des particuliers \u00e0 Malte\">Fiscalit\u00e9 des particuliers \u00e0 Malte<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/companyincorporationmalta.com\/fr\/taxes-a-malte\/#imposition-des-societes-maltaises\" title=\"Imposition des soci\u00e9t\u00e9s maltaises\">Imposition des soci\u00e9t\u00e9s maltaises<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/companyincorporationmalta.com\/fr\/taxes-a-malte\/#remboursements-et-exoneration-fiscale-a-malte\" title=\"Remboursements et exon\u00e9ration fiscale \u00e0 Malte\">Remboursements et exon\u00e9ration fiscale \u00e0 Malte<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"fiscalite-des-particuliers-a-malte\"><\/span>Fiscalit\u00e9 des particuliers \u00e0 Malte<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A Malte,&nbsp;<strong>les taxes&nbsp;<\/strong>applicables aux personnes d\u00e9pendent principalement de la r\u00e9sidence. Pour les r\u00e9sidents qui ont un domicile \u00e0 Malte, le revenu et les gains en capital applicables. Les personnes accomplissant une seule des conditions seront tenus de payer des imp\u00f4ts pour les revenus qu&#8217;ils font ou re\u00e7oivent \u00e0 Malte et des gains en capital qui sont faites \u00e0 Malte.<\/p>\n\n\n\n<p>L&#8217;imp\u00f4t sur le revenu est variable et atteint un maximum de 35% en fonction de l&#8217;\u00e9tat civil des personnes et si elles ont des enfants.<\/p>\n\n\n\n<p>Les non-r\u00e9sidents et les personnes qui ont pas de domicile \u00e0 Malte seront soumis \u00e0 l&#8217;imp\u00f4t sur le revenu et imp\u00f4t sur le capital pour les gains qu&#8217;ils font sur le territoire du pays. Int\u00e9r\u00eats, redevances et les gains en capital provenant de soci\u00e9t\u00e9s holdings sont exon\u00e9r\u00e9es d&#8217;imp\u00f4t, \u00e0 condition que le revenu ne se fait pas \u00e0 partir d&#8217;un bien immobilier.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"imposition-des-societes-maltaises\"><\/span>Imposition des soci\u00e9t\u00e9s maltaises<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>L&#8217;imp\u00f4t sur le revenu<\/strong>&nbsp;sur les recettes dans le monde entier est appliqu\u00e9 aux&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/fr\/creation-societe-malte\">soci\u00e9t\u00e9s constitu\u00e9es \u00e0 Malte<\/a>&nbsp;et soci\u00e9t\u00e9s \u00e9trang\u00e8res ayant des&nbsp;<strong>filiales \u00e0 Malte<\/strong>. Les soci\u00e9t\u00e9s non r\u00e9sidentes et les entreprises qui ont un conseil d&#8217;administration \u00e0 Malte seront impos\u00e9s pour le revenu qu&#8217;ils font \u00e0 Malte seulement. L&#8217;imp\u00f4t sur le revenu pour les entreprises \u00e0 Malte est de 35%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"remboursements-et-exoneration-fiscale-a-malte\"><\/span>Remboursements et exon\u00e9ration fiscale \u00e0 Malte<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Syst\u00e8me d&#8217;imputation complet de Malte autorise les actionnaires \u00e0 demander des&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/fr\/traites-de-double-imposition-malte\">remboursements<\/a>&nbsp;sur les taxes de l&#8217;entreprise paie. Cela signifie que chaque fois que les actionnaires re\u00e7oivent un dividende de la soci\u00e9t\u00e9 \u00e9tablie \u00e0 Malte, ils peuvent \u00e9galement demander un remboursement de 6 \/ 7\u00e8mes de la taxe dans la limite de 5% de l&#8217;imp\u00f4t de la soci\u00e9t\u00e9 est soumise \u00e0 Malte.<\/p>\n\n\n\n<p>Si vous souhaitez&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/fr\/mettre-en-place-une-filiale-a-malte\">investir \u00e0 Malte<\/a>&nbsp;et vous avez besoin de conseils fiscaux, vous pouvez&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/fr\/contactez-nous\">contacter<\/a>&nbsp;nos&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/fr\/a-propos-de-nous\">experts en formation de l&#8217;entreprise<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Malte est devenue membre de l&#8217;Union Europ\u00e9enne en 2004 et, en 2008, il est entr\u00e9 dans la zone euro. L&#8217;adh\u00e9sion \u00e0 l&#8217;UE et le syst\u00e8me d&#8217;imposition fait Malte un pays tr\u00e8s attractif pour les investissements \u00e9trangers. Le&nbsp;syst\u00e8me fiscal maltais&nbsp;est tr\u00e8s attrayant en raison de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s, ainsi que les conventions de double imposition [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":177,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[484],"tags":[1033,1036,1039,1042],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxes \u00e0 Malte<\/title>\n<meta name=\"description\" content=\"L&#039;article fournit des informations sur la fiscalit\u00e9 \u00e0 Malte. 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