Germany, Malta, Ireland: Tax Rates & Remote Work Compared

Side-by-side breakdown of tax rates, remote work, personal tax, and 6 more dimensions for founders choosing where to incorporate in 2026.

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3 selectedClear all
🇮🇪Ireland
62
Remittance-Based
🇩🇪Germany
64
Worldwide
🇲🇹Malta
72
Remittance-Based

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3
🇮🇪IrelandRemittance-Based40%
🇩🇪GermanyWorldwide47.5%
🇲🇹MaltaRemittance-Based35%
Exit tax applies in one jurisdictionCritical

Ireland and Germany have 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

Ireland and Germany have 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.

Field-by-Field Breakdown

Green = best value per row
Metric
🇮🇪Ireland62
🇩🇪Germany64
🇲🇹Malta72
Dimension Scores
Corporate Tax
83
15
25
Funding
100
100
85
Visa
80
80
90
Residency
75
75
83
Tax Res.
60
30
70
Practical
86
75
86
Remote Work
39
34
84
Family
80
80
100
Ecosystem
75
90
50
Corporate Tax Details
Corporate Tax Rate12.5%29.9%35%
Capital Gains Tax33%25%0%
Tax Treaties7610077
Territorial SystemNoNoNo
Funding Details
Active VCs6528018
Government GrantsYesYesYes
EU Funding EligibleYesYesYes
Visa Details
Has Startup VisaYesYesYes
Processing Time909060
Min Investment$55K$0$27K
E-ResidencyNoNoNo
Digital Nomad VisaNoNoYes
Residency Details
Visa Programs Available333
Citizenship Timeline555
Dual CitizenshipYesYesYes
Immigration Score567
Tax Res. Details
Tax Residency Days183183183
Personal Tax Top Rate404835
Territorial TaxationNoNoNo
Special Tax RegimeYesNoYes
Exit TaxYesYesNo
Practical Details
Banking Difficultymoderatedifficultmoderate
100% Foreign OwnershipYesYesYes
Company Formation5147
Virtual Office OKYesNoYes
Remote Work Details
Nomad VisaNoNoYes
Tourist Workgray_areaillegaltolerated
Tourist Visa Days909090
PE Risk Levelhighvery_highlow
Days Before Tax Res.183183183
Internet Speed907565
Coworking/mo$300$250$200
Family Details
Safety Index627272
Int'l SchoolsYesYesYes
Homeschoolinglegalillegallegal_with_restrictions
Healthcare Quality758774
Cost of Living958872
Ecosystem Details
Unicorns12520
English Business EnvYesYesYes
Talent Pool Quality608555

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