Investors: Taxes on Investments Any Free Advice?

Hi,
So I am wondering if there are any taxes on investments here because the information on reddit and online is confusing.
I use IBKR and opted for “withholding taxes”.
My dividends get taxes at 15%.

**I use Revolut Bank, (Lithuania)**

Here are my questions:
1) **Capital Gains:** I am not a Maltese citizen. I am a non-EU citizen and I don’t hold an prermanent residence card. That means I am not domiciled here, I am a resident here, do I have to pay capital gains taxes on my stocks/ETFs? My ETFs are domiciled in Ireland and track the NASDAQ-100 and S&P500. The rest are small positions in European stocks and US stocks.

According to PWC Malta:

>*Any person who is ordinarily resident in Malta but not domiciled in Malta is taxable only on income arising in Malta and on any foreign income remitted to Malta (i.e. on income and chargeable gains arising in Malta and on income outside Malta that is received in Malta). Such persons are not taxable in Malta on income arising outside Malta, which is not received in Malta, and on capital gains arising outside Malta, regardless of whether they are received in Malta, or otherwise. “*

Source: [https://taxsummaries.pwc.com/malta/individual/taxes-on-personal-income](https://taxsummaries.pwc.com/malta/individual/taxes-on-personal-income)

Source 2 ( **Office of the commisioner of revenue**) :[https://cfr.gov.mt/en/inlandrevenue/legal-technical/Documents/Guidelines%20on%20The%20Remittance%20Basis%20of%20Taxation%20for%20Individuals%20under%20the%20Income%20Tax%20Act.pdf](https://cfr.gov.mt/en/inlandrevenue/legal-technical/Documents/Guidelines%20on%20The%20Remittance%20Basis%20of%20Taxation%20for%20Individuals%20under%20the%20Income%20Tax%20Act.pdf)

2) **Taxes on Revolut Savings Account/Money Market Account:** I know that interest earned from savings account in Malta are taxable but what about taxes on Revolut Savings Account ([https://www.revolut.com/savings/](https://www.revolut.com/savings/)), This is **not a savings account** , rather it’s a **money market account**. The T&C’s state that you are responsible for any taxes in your country.

3) **Tax credits:** I am struggling to understand some of the “legalese” in the Source 2.

> *The minimum tax liability for non-domiciled individuals is €5,000 per annum. This amount includes any Maltese tax withheld at source but does not include any tax payable upon the transfer of immovable property situated in Malta in terms of article 5A of the Income Tax Act. This minimum is reduced by any double taxation relief due to the individual. Double tax relief can only be claimed on income that is actually remitted to Malta on which tax has been paid abroad. 6.3. The minimum tax liability for non-domiciled individuals does not apply to individuals whose foreign income is less than €35,000*
>
> The individual may opt to be taxed on a worldwide basis, instead of the remittance basis, if his tax liability on a worldwide basis is less than the minimum tax.

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by AbeTheBabe0