News

26
Jun, 2017

VAT Compliance Obligations – How can we help you?

Managing one’s vat obligations can be challenging sometimes.  Legislation changes frequently and there is a number of matters which needs to be considered as one’s business ...

Read More
26
Jun, 2017

Directive on Tax Dispute Resolution Mechanisms in the EU

On 23 May 2017, the Council agreed on a new system for resolving double taxation disputes within the EU. The proposal sets out to improve the mechanisms used for resolving disputes bet ...

Read More
26
Jun, 2017

Incentives for Malta’s capital markets

By means of ACT XVI of 2017, the Government of Malta has implemented the Budget measures for the financial year 2017 in which a number of fiscal incentives and measures targeted towards attr ...

Read More
12
Jun, 2017

Malta signs Multilateral Convention...

On the 7th of June 2017, Malta has together with other 75 countries, signed or formally expressed their intention to sign the multilateral convention to implement tax treaty related measures ...

Read More
12
Jun, 2017

New Tax Credits to Students

A new Legal Notice (LN 175 of 2017), entitled ‘Deductions and Tax Credits (Relevant Qualifications for Industry) Rules has been issued which provides for a tax credit of up to 70% of t ...

Read More
08
Jun, 2017

Income Tax Returns YA 2017 for Individuals

The deadline for the submission of personal income tax returns for basis year 2016 (year of assessment 2017) is the 7th July 2017, while payments of any tax due must be made by not later tha ...

Read More
29
May, 2017

Tax Credits for Micro Enterprises and the Self-Employed

By means of LN 140 of 2017, the Tax Credits for Micro Enterprises and the Self-Employed Regulations were amended so that family businesses as defined in the Family Business Act may with effe ...

Read More
29
May, 2017

Micro Loan Guarantees

By means of LN 143 of 2017, the Micro Loan Guarantee Regulations were amended so that family businesses as defined in the Family Business Act may also be able to benefit from such loan guara ...

Read More
29
May, 2017

Reduced rate of stamp duty for family businesses

Legal Notice 131 of 2017 entitled ‘Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order, 2017, provides for a reduction in the stamp du ...

Read More
10
Apr, 2017

Business Enhance ERDF Grant Schemes – Cut off dates

The Measures and Support Division, as the Intermediate Body  responsible for administering aid schemes for enterprises under the European Regional Development Fund (ERDF 2014-2020) has ...

Read More
10
Apr, 2017

OECD releases additional guidance on implementation of CbC reporting (BEPS Action 13)

On April 6, 2017, the OECD released additional guidance to provide essential information on implementation of the Country-by-Country (CbC) reporting (BEPS Action 13). The updated CbC guidan ...

Read More
30
Mar, 2017

Provision of a new service through the use of digital marketing

ACT is proud to announce that Growth Gurus has become one of its corporate partners. ACT and Growth Gurus have agreed to collaborate together to advise and assist their respective clients i ...

Read More
30
Mar, 2017

ACT approved as Corporate Advisor for MSE’s Prospects platform

ACT Prospects Limited, a company which forms part of the ACT group of companies has recently been approved by the Malta Stock Exchange to act as a Corporate Advisor on its ‘Prospects&r ...

Read More
13
Mar, 2017

MGA introduces new regulations for Skill Games

Earlier on this year, the Government of Malta has issued Legal Notice 31 of 2017 entitled Skill Games Regulations, 2017.  These new regulations are applicable to skill games which ...

Read More
27
Feb, 2017

New philanthropic organizations exempt from income tax

By means of Legal Notice 65 of 2017, the Minister of Finance has named the following organizations engaged in philanthropic work as being exempt from income tax in terms of Article 12(1)(e) ...

Read More

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...

Learn More

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...

Learn More

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...

Learn More

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...

Learn More

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 ...

Learn More

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...

Learn More

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...

Learn More

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...

Learn More

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...

Learn More

Members of

Malta Members of

Accredited Agents with