Moving to Malta for Influencers: Remittance Base, Companies and German Moves Rules

Malta as a destination for Creator

Maltese domiciles based in Malta are generally only taxed with foreign income if they are transferred to Malta. From certain foreign income, a minimum tax of 5,000 euros applies. Income from activities in Malta, on the other hand, is fully taxable. Companies pay a nominal 35 percent, but shareholders receive extensive reimbursements upon distribution.

For Creator, the question arises as to where the income is generated: Anyone who lives in Malta and produces content there regularly generates Maltese income. The remittance basis is particularly helpful for passive foreign income. There is a double taxation agreement with Germany. The information on foreign law gives a general overview, as of November 2026. For the implementation, we work together with partner law firms on site.

For whom this is eligible

• Creator with foreign income and EU reference.
• Entrepreneurs who want to use a Maltese holding company.
• Creator who prefer English as a working language.

Tax and legal key points

Remittance Base

Foreign income that remains abroad is not taxed. Domestic income and income from local work already. The border between the two is often difficult to draw with creators.

Companies

The reimbursement system can significantly reduce the effective load, but requires careful structure and substance.

German side

Move-in tax, residency and, depending on the effective burden, additional taxation for remaining connections.

That’s how we go

1. 1

   Initial Analysis

   We collect income, assets, participations, contracts and your personal plans. This results in which German departure rules apply.

2. 2

   Destination Country Comparison

   We compare the countries in question by tax burden, substance requirements, standard of living and risks and, if necessary, we will consult local partner law firms.

3. 3

   Move plan

   You will receive a schedule: deregistration, apartment, company, contracts, imprint, bank accounts, health insurance and reports to the tax office.

4. 4

   Implementation and aftercare

   We accompany relocation and restructuring, represent you to the tax office and check in the years that follow whether the structure will continue.

Regarding the costs: For the departure advice, we usually agree on a flat-rate fee for analysis and departure plan and bill the implementation according to effort. We determine the scope together before starting.

Common mistakes to avoid

• Confuse remittance basis with tax exemption.
• Neglect the substance of society.
• Keep the German apartment.