Latest Articles & Publications

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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Start-Up Finance 2017 2020

Introduction  A new incentive was recently launched by Malta Enterprise targeting specifically Start-Ups in their early stages of development  The aim of this measure is to finan ...

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Malta as an international financial services centre of repute

Malta has over the past years managed to attract a considerable amount of investment on the basis of its legal and regulatory framework, lower costs of production and labour costs, effective ...

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Micro Loan Guarantees

Eligible enterprises may benefit from assisted loan guarantees which means that Malta Enterprise will be able to partially guarantee loans granted by a licensed commercial bank. Eligible en ...

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Tax Credits for Micro Enterprises and the Self-Employed

Micro Enterprises and self-employed persons, carrying out a trade or business and which require assistance to expand, innovate or invest in its business in Malta, are eligible to tax credits ...

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Budget Measures Implementation Act 2017

By means of ACT XVI of 2017, the Government of Malta has implemented the Budget measures for the financial year 2017.  This article will highlight the main changes to the Income Tax Act ...

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MALTA an ideal jurisdiction for UK financial services firms post Brexit

Theresa May has confirmed on the 17th of January 2017 that the UK plans to leave the Single Market.  This position is based on a pragmatic acknowledgement by the UK that the EU will not ...

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Disaster and Business Continuity Planning

Do you have a disaster recovery plan that would adequately protect your organization? Just ask any of the hundreds of firms and businesses affected by disasters, whether they are natural or ...

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VAT on E-books

The European Court of Justice (ECJ) has once again confirmed that a reduced rate of VAT on e-books is not allowed and that Member States must continue applying the full VAT rate on the sale ...

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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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Mergers & Acquisitions
in Malta

We have over the past years acted for a number of international clients in various cross-border transactions, providing advice on all aspects of Maltese corporate structures. Our corporate and M&A practice provides advice on the following corporate matters. (a)     Advic...

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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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