Advisory | Corporate | Tax
ACT | Professional Advisory Services
ACT is a multi-disciplinary firm made up of young, dynamic and experienced professionals providing Advisory, Corporate, Tax and other related services to an extensive array of international clients.
Our Team of Experts Will Have You Settled In
The firm’s personnel strive to be the best to provide an efficient service to our clients, who range from private individuals and family owned business to medium sized and multi-national enterprises. We give utmost importance to our clients’ needs and we strive to be as efficient, professional and timely in whatever we do. Our values include trust, competence and integrity.
Professional Advisory Services
We strive to be the best to provide an efficient service to our clients, who range from private individuals and family owned business to medium sized and multi-national enterprises. We give utmost importance to our clients’ needs and we strive to be as efficient, professional and timely in whatever we do. Our values include trust, competence and integrity.
News & Publications
Latest Articles & Publications
Recent Amendments on Probation and Fixed-Term Contracts of Employments
Act XX of 2022 was enacted on 20th December 2022 to partially transpose Directive (EU) 2019/1152 of the European Parliament and of the Council of 20 June 2019 on transparent and predictable working conditions in the European Union. The aim of this Act is to ensure...
Overview of the notice issued by the Malta Gaming Authority on the 14 February, 2023.
1. What is this Malta Gaming Authority (MGA) notice all about? The Malta Gaming Authority issued a notice on February 14, 2023, which serves as a reminder to all gaming industry entities in Malta that operating without a valid license is against the law and can...
Transfer Pricing Rules
By means of LN 284 of 2022, the Government of Malta has published the Transfer Pricing Rules (hereinafter referred to as ‘the rules’) which will be effective as from 1st January 2024. Applicability of the Rules With effect from this date, in ascertaining the...
Deduction for the cost of goods acquired for resale
The Commissioner for Revenue has issued a clarification note to explain that traders who donate goods that are close to their expiry date for charitable purposes (rather than destroy them) will not loose the right to the deduction for the cost of the goods and would...
Amendments to the Tax Rebate (Pensioners) Rules
By means of Legal Notice 49 of 2023, the Commissioner for Revenue has amended the above-mentioned rules to increase the maximum rebate allowed against pension income earned on or after the 1st January 2023. With respect to pensioners being charged to tax at the...
Alignment of VAT Return and Recapitulative Statement periods
The Office of the Commissioner for Revenue has embarked on an exercise to align VAT periods with the Recapitulative Statement reporting periods, with VAT periods being changed to calendar quarters. Qualifying VAT numbers which previously had a period...
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.