Articles & Publications
Latest Articles & Publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
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...
The Maltese Citizenship by Naturalisation for Exceptional Services by Direct Investment (ESDI)
By virtue of Legal Notice 437 of 2020, the granting of Maltese Citizenship by Naturalisation for Exceptional Services by Direct Investment (ESDI), as regulated by the Maltese Citizenship Act (CAP. 188), has been recently introduced in...
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
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
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....
Malta Budget 2021
On the 19th of October 2020, Minister of Finance Hon. Prof. Edward Scicluna presented the Budget for 2021 to the House of Representatives. The following are the main highlights of the said budget. Tax implications on the transfer of Immovable Property The reduced rate...
Rent Refund Scheme
In addition to the Electricity Refund Scheme, Malta Enterprise has on the 2nd of September 2020 launched the Rent Refund Scheme, whereby undertakings that operate from a business premises will be supported with a refund on their rent expense. This scheme is available...
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...
Economic Recovery Package
During a press conference held yesterday, the Prime Minister Dr. Robert Abela, together with Finance Minister Prof. Edward Scicluna and the Minister for the Economy, Investment and Small Businesses Mr. Silvio Schembri announced a recovery package with the aim of...
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.