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.
Members of:
Malta Members of:
Accredited Agents with:
News & Publications
Latest Articles & Publications
Budget Measures Implementation Act 2025
The Budget Implementation Act 2025 (Act IX of 2025) was enacted on 17 April 2025, introducing a number of tax-related measures. A summary of the key provisions is outlined below. Transfers of Immovable Property (effective 17th April 2025) Article 5A(4)(c) of the...
Changes to the Malta Permanent Residence Programme (MPRP) Regulations
The MPRP provides international investors with the right to take up residence in Malta on the basis of investment. These rights apply to non-EU/EEA/Swiss nationals. By means of Legal Notice 310 of 2024, the said rules were amended as follows. The changes...
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...
ACT News
Latest News
The Malta tax office launches the Large Taxpayer Office
The Malta Tax and Customs Administration (MTCA) has announced the establishment of the Large Taxpayer Office (LTO). This new unit within the MTCA is designed to provide a specialised, holistic service to entities and individuals who meet specific eligibility criteria....
Update of the Guidelines on Automatic Exchange of Financial Account Information (DAC 2)
The MTCA has notified on its website that updated DAC 2 Guidelines have been issued. Version 4.7 of the DAC 2 Guidelines can be found on the MTCA portal. You may also wish to contact us on [email protected] for more information.
EU Court to rule on Commission vs Malta (Case-181/23 – Citizenship by Investment) by April 29, 2025
The Court of Justice of the European Union (CJEU) has announced the date for its ruling in the EU Commission’s infringement proceedings against Malta’s Citizenship by Investment framework. The date is : April 29, 2025. Malta’s Citizenship by Investment programme...
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.