Germany has an exit tax. If you establish residency and later wish to leave, you may owe tax on unrealized gains or assets at departure. The other country in this comparison does not have an exit tax.
12.5pp personal tax rate spreadNote
Both countries tax worldwide income, but the top personal income tax rates differ materially. Germany: 47.5% vs Malta: 35%. Both apply to all global earnings once you establish residency.
CFC rules apply in one jurisdictionReview
Germany has Controlled Foreign Corporation (CFC) rules. Owning a foreign company as a resident may trigger local tax on undistributed profits - even if the company pays no dividends. The other country in this comparison does not have CFC rules.
Not tax advice. Tax laws change frequently. Verify with a qualified professional before making residency decisions.
Dimension Breakdown
Tax
Germany: 15-10Malta: 25
Germany15
Malta25
FieldGermanyMalta
Corp Tax Rate29.9%35%
Capital Gains25%0%
Crypto CGT0%0%
Territorial SystemNoNo
IP Box RegimeNoYes
Tax Treaties10077
VAT Rate19%18%
Funding
Germany: 100+15Malta: 85
Germany100
Malta85
FieldGermanyMalta
Gov GrantsYesYes
EU FundingYesYes
Active VCs28018
Avg Seed Check$1500K$400K
Visa
Germany: 80-10Malta: 90
Germany80
Malta90
FieldGermanyMalta
Startup VisaYesYes
E-ResidencyNoNo
Digital Nomad VisaNoYes
Path to PR3 yrs5 yrs
Processing Time90d60d
Residency
Germany: 75-8Malta: 83
Germany75
Malta83
FieldGermanyMalta
Citizenship (Naturalization)5 yrs5 yrs
Dual CitizenshipYesYes
CBI AvailableNoYes
Immigration Score6/107/10
Tax Res.
Germany: 30-40Malta: 70
Germany30
Malta70
FieldGermanyMalta
Tax Res Threshold183 days183 days
Worldwide TaxYesYes
Territorial TaxNoNo
Personal Tax Top Rate47.5%35%
Special RegimeNoGlobal Residence Programme / Malta Retirement Programme
Exit TaxYesNo
Practical
Germany: 75-11Malta: 86
Germany75
Malta86
FieldGermanyMalta
Banking Difficultydifficultmoderate
100% Foreign OwnershipYesYes
Formation Days14d7d
Formation Cost$1,500$1,800
Legal Systemcivil_lawmixed
Remote
Germany: 34-50Malta: 84
Germany34
Malta84
FieldGermanyMalta
DNV ExistsNoYes
DNV Min Income-$2,700/mo
Internet Speed75 Mbps65 Mbps
Coworking/mo$250$200
PE Riskvery_highlow
Family
Germany: 80-20Malta: 100
Germany80
Malta100
FieldGermanyMalta
Safety Index7272
Intl SchoolsYesYes
Healthcare8774
Cost of Living8872
Family Budget/mo$7,000$5,500
Ecosystem
Germany: 90+40Malta: 50
Germany90
Malta50
FieldGermanyMalta
Unicorns520
Talent Pool8555
Avg Dev Salary$95,000/yr$52,000/yr
Coworking Densityhighmedium
Gov Pro-Startup7/107/10
Frequently Asked Questions
Is Germany or Malta better for startup founders?
Malta scores 72/100 overall versus Germany at 64/100. The best choice depends on your industry, team structure, and personal tax situation. Review the dimension-by-dimension breakdown above to identify which jurisdiction fits your specific priorities.
What are the corporate tax rates in Germany and Malta?
Germany has a corporate tax score of 15/100 and Malta scores 25/100. See the Tax Breakdown section above for specific rates and conditions.
Which country has better startup visa options - Germany or Malta?
Germany scores 80/100 for visa options versus Malta at 90/100. Check the Visa section for specific programs, processing timelines, and requirements.
How do Germany and Malta compare for family relocation?
Germany scores 80/100 for family viability versus Malta at 100/100. Key factors include healthcare quality, international school availability, safety index, and cost of living.
Can I compare Germany and Malta with other countries?
Yes. Use the interactive comparison tool at NomadSignal to compare up to 4 jurisdictions simultaneously. You can also view each country's full profile for deeper dimension-level analysis.
Data updated Q1 2026. Scores are based on publicly available information and may not reflect recent regulatory changes. Not legal, tax, or immigration advice. Verify all details with a qualified professional before making relocation or incorporation decisions.