Latest Articles & Publications

Tax Credit (Higher Educational Qualifications) Rules

The Maltese Government has issued new rules to provide for tax credits to individuals who are in possession of qualifications as outlined below, who derive income from full time employment ( ...

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Budget Measures Implementation Act 2018

By means of ACT VII of 2018, the Government of Malta has published an Act to implement various budget measures for the year 2018.  The following is a summary of the main changes to the ...

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Initial Coin Offering (ICO) 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 ...

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Notional Interest Deduction Rules

By means of Legal Notice 37 of 2018, the Government of Malta has issued new rules which provide for a notional interest deduction (NID) against the chargeable income of an undertaking for su ...

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Amendments to the Capital Gains Rules

By means of Legal Notice 379 of 2017, the Government of Malta has made a number of amendments to the Capital Gains Rules, which were originally issued by means of Legal Notice 102 of 1993 as ...

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Taxation of employment income in Malta

Introduction In recent years, Malta has experienced a significant increase in international business and foreign direct investment. Its legislative framework, its infrastructure, Government ...

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VAT treatment of vouchers

On 27 June 2016, the Council of the EU announced that it has adopted a Directive (EU 2016/1065) on the VAT treatment of vouchers.  The Directive is aimed at clarifying and harmonizing t ...

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EU General Data Protection Regulation (GDPR) - The main changes

The EU General Data Protection Regulation (GDPR) replaces the Data Protection Directive 95/46/EC and is designed to harmonize data privacy laws across Europe, to protect ...

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Securitisation

Securitisation allows the conversation of an illiquid asset to cash and provides an efficient access to capital markets. The regulatory regime set forth by the Securitisation Act, Chapter 48 ...

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Notional Interest Deduction Rules

By means of Legal Notice 262 of 2017, the Government of Malta has issued new rules which provide for a notional interest deduction against the chargeable income of an undertaking for sums th ...

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Voluntary Occupational Pension Schemes Rules

By means of LN 228 of 2017, entitled ‘Voluntary Occupational Pension Scheme Rules’, the Malta Government has launched a number of tax incentives for contributions paid to qualify ...

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Tax credits for catering establishments - Catering Capacity Building

Introduction Malta Enterprise (ME) has recently launched a new scheme, the scope of which is to assist hospitality and catering establishments engaging a chef to support in capacity buildin ...

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Innovation Aid for SMEs

Introduction Malta Enterprise (ME) has recently launched a new scheme, the scope of which is to assist SMEs that qualify for this incentive to recover in the form of tax credits, part of th ...

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Tax credits for R&D and innovation

Introduction Malta Enterprise (ME) has recently launched a new scheme, the scope of which is to assist undertakings that employ for a period of at least twelve (12) months a person holding ...

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Amendments to the Fringe Benefits Rules

By means of Legal Notice 205 of 2017, the Government of Malta has amended the rules relating to fringe benefits.  The below is a summary of the main changes. What are fringe benefits? ...

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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

In the last few years, a large number of remote gaming operators have established themselves in Malta and the Malta Gaming Authority has to date issued over 400 licenses. The Gaming Licenses  There are four (4) different gaming licenses that a prospective applicant may apply for, being:&nb...

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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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