The new income and capital tax treaty between the Czech Republic and Malta was signed on 24 September 2025. Once in force and effective, the new treaty will replace the 1996 tax treaty between the two countries.
Taxes Covered
The treaty covers Czech tax on income of individuals, tax on income of legal persons, and tax on immovable property. It covers Malta income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise …