Articles & Publications
Latest Articles & Publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
The Debt Equity Bias Reduction Allowance (DEBRA)
On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a notional deduction on growth in equity and an additional limitation on interest deduction for corporate income tax...
Malta Digital Nomads
A Digital Nomad is a person who can work remotely and who regularly travels to different locations. Modern technology is so important for them as this allows them to work from different locations around the world. Malta has 5G nationwide coverage. Digital nomads...
NOMAD RESIDENCE PERMIT HOLDERS IN MALTA
Malta has over the past year attracted a number of expatriates to work in Malta, both nationals of one of the EU member states as well as third-country nationals. Some of the expatriates are digital nomads who have been attracted by Malta’s lifestyle and climate as...
Digital Nomads – What you need to know about your taxation in Malta
Malta has over the past year attracted a number of expatriates to work in Malta, both nationals of one of the EU member states as well as third-country nationals. Some of the expatriates are digital nomads who have been attracted by Malta’s lifestyle and climate as...
Common issues related to the role of a Money Laundering Reporting Officer (‘MLRO’)
On the 6th April 2022, the Financial Intelligence Analysis Unit (‘FIAU’) has issued a guidance note entitled ‘Common issues related to the role of a Money Laundering Reporting Officer’. The purpose of this Guidance Note is to provide additional...
NOMAD RESIDENCE PERMIT – eligibility – proof of employment – required documentation
Who is eligible? Third country nationals;Anyone who can prove he can work remotely;Anyone in receipt of a gross monthly income of EUR 2,700 (minimum)[1] Proofs required for application Applicants may either be working for an employer who is registered in a...
ATAD 3 – EC targets shell companies
The European Commission has on the 22nd December 2021 proposed a directive, the main aim of which is to increase scrutiny for EU undertakings with no or minimal substantial presence and real economic activity (referred to as ‘shell companies’) to prevent them from...
Budget Measures Implementation Act
By means of Act No. VII of 2022, the Government of Malta has on the 8th February 2022, published the necessary measures which were originally announced in the Malta Budget Speech for the year 2022. The measures come into force on the 1st January 2022,...
Amendments to the Companies Act
On the 26 October 2021, Maltese Parliament enacted Act LX of 2021, which includes a number of amendments to the Companies Act. Such amendments are aimed at enhancing transparency of information concerning directors and shareholders of companies registered in...
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.