Articles & Publications
Latest Articles & Publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
COVID – 19: The Latest Updates, Articles & News Items
We have gathered together on one page all the Articles, Publications and News Items in a chronological order for ease of reference. In order to access an Article/News Item kindly click on any title, and you will be redirected to the Article/News...
Budget Measures Implementation Act 2020
The Government of Malta has, by means of ACT VIII of 2020 published various important provisions in Malta’s fiscal legislation, which implement the key measures announced by the Minister of Finance in his budget speech of October 2019. A summary of the most...
Substantial Raise in Financial Assistance to businesses hit by COVID- 19
The Government has yesterday evening announced a substantial increase in the financial assistance to those businesses who are being mostly hit by the current COVD-19 outbreak. This follows the measures announced last week by the same Government which can be accessed...
Voluntary Occupational Pension Schemes Rules
By means of LN 228 of 2017, entitled ‘Voluntary Occupational Pension Scheme Rules’, the Malta Government has launched a number of tax incentives for contributions paid to qualifying schemes established in the context of an employment relationship for the purpose of...
New Financial Assistance and Other Measures – COVID-19
The Government has yesterday introduced a new financial aid package as well as other measures intended to alleviate the burden which businesses and employees are currently facing because of COVID-19. Earlier on this week, the Government had already...
High Risk Jurisdictions – Updated List
The Financial Action Task Force (FATF), also known as the Global Anti-Money Laundering watchdog, updates its list of high-risk and other monitored jurisdictions which are considered to have weak AML-CFT regimes. This is done three times a year (February, June and...
The 6th EU Anti-Money Laundering Directive
Money laundering is a global issue that has the potential to undermine the integrity of any business, as well as the financial sector as a whole. Since many years, the EU has taken part in drawing up international AML legislative framework and standards to lead the...
The Importation of Foreign Losses – The Aures Holdings Case (C-405/18)
The Court of Justice of the European Union (CJEU) has on the 27th February 2020 decided the above-mentioned case which concerns the transfers of tax losses between different EU member states. Aures Holdings, a company incorporated, effectively managed and tax...
Tax implications of the Coronavirus
The Coronavirus Covid-19 is creating economic disruption of which the impact is expected to be durable even in the second half of the year. After the 2008 recession, this virus has been declared as the greatest danger leading to a global recession. Although the...
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
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.