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.
About ACT
About Us
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.
Services
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.
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News & Publications
Latest Articles & Publications
Tax Treatment of Directors’ Fees in Malta
This articles outlines the key aspects of the tax treatment of directors’ fees in Malta, including residency and source rules, taxation of non-resident directors, and reporting obligations. Directors’ fees in Malta refer to fees or similar payments made to a person in...
Malta’s Highly Qualified Persons Rules: The Fiscal Benefits
Malta offers one of the most attractive tax regimes in the EU for skilled professionals through the Highly Qualified Persons (HQP) Rules. These rules were introduced to attract top talent to Malta’s thriving financial services, aviation, gaming, and technology...
Fiscal Benefits of a Maltese Holding Company
Choosing a holding company structure in Malta offers compelling fiscal advantages, positioning Malta as a preferred base for international investment and asset-holding. Participation Exemption & Capital Gains A Maltese company holding shares in another entity may...
ACT News
Latest News
Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules
By means of Legal Notice 250 of 2025, the Ministry responsible for Finance has published the above-mentioned rules which shall be deemed to have come into force on the 1st January 2025 and shall apply with effect from year of assessment 2026. A summary of the rules...
Guidance note published by the FIAU for Limited (Registered) Company Service Providers
The FIAU has issued a guidance note for limited Company Service Providers (CSPs) that are required to be registered by the MFSA. This follows the recent changes to the Company Service Providers Act and the rulebook published by the MFSA, which has resulted in...
July 2025 Updates to the MPRP
By virtue of Legal Notice 146 of 2025 some important updates were introduced under the Malta Permanent Residence Programme (MPRP) as of 22nd July 2025, with changes applying to all applications submitted on or after 1 January 2025: The below is a summary of these...
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.