Online Businesses & Shops
Legally Sound Scaling and Tax Optimization for E-Commerce
Effective corporate tax burden at the operational level within the Fiscal Unit structure.
of the German Foreign Tax Act, whose strict economic substance requirements we fulfill for you.
Withholding tax on dividend distributions to foreign parent companies or international shareholders.
Legal certainty within the European Single Market through EU-compliant corporate structures.
International holding structures, compliant supply chains, and robust substance solutions for online retailers. We support you in establishing the legal foundation for your global growth.
Digital business models, automated commerce, and global marketplace structures operate within a tightly regulated tax and consumer protection environment. Through its fully EU-compliant tax framework, Malta offers online businesses a highly efficient environment for growth. However, the decisive factor for success remains genuine physical substance (substance over form). Mere letterbox companies trigger severe tax consequences in the country of origin. We support you in establishing an authentic operational presence in Malta—ranging from securing office premises and registering local personnel to optimizing cross-border goods flows under the EU One-Stop Shop (OSS) regime. In doing so, your digital business remains robustly protected across the European Single Market and beyond.
Operational Roadmap for Online & E-Commerce Businesses
Sector
Legal and Tax Implementation
Proof of Substance
Establishing a Local Permanent Establishment with a Resident Director
Customs & VAT
Legally compliant structuring of international goods flows and administration of the One-Stop Shop (OSS) procedure
Terms & Conditions and Consumer Protection
Drafting GDPR-compliant contractual documentation, privacy policies, and right of withdrawal instructions
Financial Infrastructure
Integration with European EMI payment service providers and modern merchant gateways
Schedule an appointment with your German partner in Malta now.
International holding structures, legally compliant supply chains, and substance solutions for online merchants. We build the legal foundation for your global growth.
Partner-led. Fully compliant.
