Articles & Publications
Latest Articles & Publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
Cross-border Conversions of Limited Liability Companies Regulations – Independent expert’s report
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending the EU Directive 2017/1132 as regards cross...
Cross-border Conversions of Limited Liability Companies Regulations – Declaration of solvency
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending the EU Directive 2017/1132 as regards cross...
Cross-border Conversions of Limited Liability Companies Regulations – Directors’ report for members and employees
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending the EU Directive 2017/1132 as regards cross...
Cross-border Conversions of Limited Liability Companies Regulations – Protection to shareholders
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending the EU Directive 2017/1132 as regards cross...
Cross-border Conversions of Limited Liability Companies Regulations – Draft terms of Cross-border conversion
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending the EU Directive 2017/1132 as regards cross...
Cross-border Conversions of Limited Liability Companies Regulations – Procedures and formalities
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending the EU Directive 2017/1132 as regards cross...
Micro Invest Scheme 2024
Micro Invest Scheme 2024 has been recently relaunched by Malta Enterprise. This scheme offers tax credit of 45% of eligible costs incurred in 2023. Subject to certain qualifying conditions, this percentage may increase to 65%, providing a substantial reduction in...
Payroll Updates for 2024: What You Need to Know
As we usher in the new year, businesses need to stay informed about the latest updates in payroll, employment, and related regulations. In this comprehensive overview, we'll delve into the significant changes for 2024, covering crucial aspects such as the...
New Tax Rules for Digital Nomads in Malta
On the 7th of December 2023, the Government of Malta has issued new rules entitled the ‘Nomad Residence Permits (Income Tax) Rules 2023’ which are applicable to digital nomads residing and working in Malta. By means of the new rules, an individual who is in possession...
TAX ADVISORY sERVICES
ACT is a well-known and respected boutique tax advisory firm providing high-quality tax advice to Multinational Enterprises, SMEs including family owned and other owner-manged companies, family offices, trusts, foundations, employees and high net worth individuals.
Corporate Taxation in Malta
Maltese companies are subject to tax at the rate of 35% on their worldwide income and capital gains. Malta grants various fiscal incentives to both companies and their shareholders upon the distribution of a dividend.
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.
Taking up Residence in Malta
Remote Gaming in Malta
Payment Institutions in Malta
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.