Articles & Publications 

Latest Articles & Publications

Read all about the latest articles related to advisory, corporate, tax and other important topics.

Various amendments to the Companies Act in the pipeline

Various amendments to the Companies Act in the pipeline

The Government of Malta has recently published Bill No. 233 which proposes a number of amendments to the Companies Act (Chapter 386 of the Laws of Malta). We have summarised below the main amendments which we can find in the Bill: Documents required to be delivered to...

Investment Aid 2021 Regulations

Investment Aid 2021 Regulations

The Investment Aid 2021 Regulations, introduced by L.N. 156 of 2021, provide assistance in the form of tax credit or a cash grant to qualifying undertakings. The aim of the scheme is to encourage the setting up of new establishments and the expansion and development...

Golden Handshakes, Termination Payments and Long-Service Awards

Golden Handshakes, Termination Payments and Long-Service Awards

Maltese tax law is somewhat silent when it comes to the tax implications of golden handshakes and other payments made upon termination of employment. For such reason, in order to determine the tax implications applicable to such payments, one would need to refer to...

Business Re-Engineering Scheme

Business Re-Engineering Scheme

The business re-engineering scheme aims to assist businesses, specifically small and medium–sized enterprises, in making key changes in the way they operate in order to address the challenges which have been brought along by the pandemic. It applies to businesses who...

Amendments to the Company Service Providers Act

Amendments to the Company Service Providers Act

By means of Act No. L of 2020, the Government of Malta has published an Act to amend the Company Service Providers Act (Chapter 529 of the Laws of Malta).  The provisions of the Act are not yet in force and they shall come into force on such date or dates as the...

Amendments to Stamp Duty Regulations

Amendments to Stamp Duty Regulations

Following the Budget Speech by the Minister of Finance last month, a new legal notice L.N.427 of 2020 has been introduced, bringing into effect the following changes and extensions to the current stamp duty regulations.  Second Time Buyers Scheme  The stamp duty...

The Budget Measures Implementation Act 2021

The Budget Measures Implementation Act 2021

Following last week’s budget speech for the year 2021, the Government has published the bill which will implement the budget measures for next year.  The following are the salient income tax and stamp duty measures which are being proposed in this bill....

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

Warm climate, friendly people, excellent communication infrastructures, low criminality and many other features of the Maltese islands have made Malta an excellent destination for people to take up residence in.

Remote Gaming in Malta

Malta was the first EU Member State to specifically regulate the remote gaming industry in 2004 and has ever since established itself as one of the prime jurisdictions for remote gaming operators. The Malta Gaming Authority (“MGA”) is the regulatory of gaming in Malta.

Payment Institutions in Malta

Malta has become a destination of choice for the setting up of Payment Institutions (also referred to as Payment Services Providers or PSPs). A number of advantages have contributed to this success, e.g. fiscal incentives granted.

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.

Initial Coin Offering (ICO) Services in Malta

Malta has always been on the forefront of technology and innovation. A number of initiatives have been launched, aimed at establishing an innovative and attractive regulatory framework for entities operating in the blockchain industry.

Prospects – Services of a Corporate Advisor in Malta

‘Prospects’ is a new platform set up by the Malta Stock Exchange in line with its commitment to open up new capital market opportunities, create economies of scale and to afford businesses more competitiveness and sustainability.

Assistance to Family Businesses in Malta

Malta has recently introduced legislation to encourage good governance in the management of family businesses, to assist family businesses to operate in an efficient way and to assist in the transfer of business from one generation to the other.