Latest Articles & Publications

BREXIT - Immigration status of British nationals residing in Malta

The Government of Malta has by means of Legal Notice 63 of 2019, recently published new rules, applicable to British citizens residing in Malta on the day the Treaties of the European Union ...

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New Seed Investment Scheme Rules

By means of Legal Notice 170 of 2019, the Government of Malta has published new seed investment scheme (income tax) rules.  The purpose of these rules is to grant tax relief to natural ...

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Consolidated Group (Income Tax) Rules 2019

Malta has on the 31st May 2019, by means of Legal Notice 110 of 2019, introduced rules by virtue of which a parent company and its subsidiaries may elect to form one fiscal unit.  The R ...

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Minimum Tax for Res non Dom individuals

The Maltese tax authorities have recently issued guidelines on the remittance basis of taxation which are applicable to persons who are ordinarily residents but not domiciled in Malta.  ...

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Budget Measures Implementation Act 2019

By means of ACT VII of 2019, the Government of Malta has published an Act to implement various budget measures. The following is a summary of the main changes to the Income Tax Act ( ITA).& ...

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Malta Tax Rates & Dates 2019

Malta Income Tax Rates (year of assessment 2020) Company rate of tax 35% Resident married couples opting for joint computation1 Taxable income (€) Rate (%) Deduc ...

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Stamp Duty on transactions or arran...

The Commissioner for Revenue has on the 1st November 2018 issued guidelines to clarify its position on the stamp duty implications of transactions involving the use of DLT assets. Stamp Duty ...

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Income Tax Treatment of transaction...

The Commissioner for Revenue has on the 1st November 2018 issued guidelines to clarify its position on the income tax treatment of transactions involving the use of DLT assets. The type of ...

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THE VFA RULES FOR VFA ISSUERS (7)

The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets.  The closing date for submission was 13th A ...

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THE VFA RULES FOR VFA ISSUERS (6)

The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets.  The closing date for submission was 13th A ...

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THE VFA RULES FOR VFA ISSUERS (5)

The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets.  The closing date for submission was 13th A ...

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THE VFA RULES FOR VFA ISSUERS (4)

The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets.  The closing date for submission was 13th A ...

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THE VFA RULES FOR VFA ISSUERS (3)

The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets.  The closing date for submission was 13th A ...

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THE VFA RULES FOR VFA ISSUERS (2)

The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets.  The closing date for submission was 13th A ...

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THE VFA RULES FOR VFA ISSUERS (1)

The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets.  The closing date for submission was 13th A ...

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Corporate Taxation
in Malta

Maltese companies are subject to tax at the rate of 35% on their world wide income and capital gains.   Malta grants various fiscal incentives to both companies and their shareholders upon distribution of a dividend.  Malta is a membe...

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Setting up a Company
in Malta

Setting up a company in Malta is a relatively straight forward procedure and can be set up within 2 working days, provided we are in receipt of all the information, funds and due diligence documentation we need. The Act that regulates Malte...

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Taking up Residence
in Malta

Warm climate, friendly people, excellent communication infrastructures, low criminality and many other features of the Maltese islands have made Malta an excellent destination for people to take up residence in. Moreover low rates of taxati...

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Remote Gaming
in Malta

Malta was the first EU Member State to specifically regulate the remote gaming industry in 2004 and has ever since established itself as one of the prime jurisdictions for remote gaming operators. The Malta Gaming Authority (“MGA”) is the regulatory of gaming in Malta. The success o...

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Payment Institutions
in Malta

Malta has become a destination of choice for the setting up of Payment Institutions (also referred to as Payment Services Providers or PSPs).  A number of advantages has contributed to this success, mainly but not limited to the fiscal incentives granted not only to the payment institutions ...

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Electronic Money Institutions
in Malta

Malta has recently seen an increase in the number of Electronic Money Institutions (EMIs) looking to set up their operations in Malta.  This has been largely due to the growth in the e-commerce and the i-gaming industries.  Such EMIs are regulated by the Financial Institutions Act and t...

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Initial Coin Offering (ICO) Services
in Malta

Malta has always been on the forefront of technology and innovation.  In the past months, a number of initiatives have been launched, aimed at establishing an innovative and attractive regulatory framework for entities operating in blockchain (and distributed ledger technologies), virtual cu...

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Prospects Services of a Corporate Advisor
in Malta

‘Prospects’ is a new platform set up by the Malta Stock Exchange in line with its commitment to open up new capital market opportunities, create economies of scale and to afford businesses more competitiveness and sustainability.  Through ‘Prospects’, SME’s wil...

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Assistance to Family Businesses
in Malta

Malta has recently introduced legislation to encourage good governance in the management of family businesses, to assist family businesses to operate their business in an efficient way and to assist such family businesses to transfer their business from one generation to the other.  Malta is...

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