Articles & Publications
Latest Articles & Publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
Unlocking Business Opportunities: A Guide to Company Incorporations in Malta
Malta, with its strategic location in the heart of the Mediterranean, is emerging as a preferred destination for entrepreneurs seeking to unlock new business opportunities. The process of company incorporation in Malta is streamlined and offers numerous benefits,...
Proposal for Council Directive on Faster and Safer Relief of Excess Withholding Taxes
The European Commission (EC) has proposed new rules to make withholding tax procedures in the EU more efficient and secure for investors, financial intermediaries (e.g. banks) and Member State tax administrations. Currently, in case of cross-border investments, many...
Notional Interest Deduction (‘NID’) Rules
In 2018, the Government of Malta had issued new rules which provide for a notional interest deduction (NID) against the chargeable income of an undertaking for sums that are deemed to be payable by way of interest on risk capital. The NID is designed to align...
How spouses can apply for and file a separate tax return?
Introduction The Commissioner for Revenue (CfR) has recently published a manual of how spouses may apply for a separate tax return in terms of Article 49A of the Income Tax Act (‘ITA’). The manual may be accessed from the CfR’s website by clicking here. Article 49A...
Recent Amendments on Probation and Fixed-Term Contracts of Employments
Act XX of 2022 was enacted on 20th December 2022 to partially transpose Directive (EU) 2019/1152 of the European Parliament and of the Council of 20 June 2019 on transparent and predictable working conditions in the European Union. The aim of this Act is to ensure...
Overview of the notice issued by the Malta Gaming Authority on the 14 February, 2023.
1. What is this Malta Gaming Authority (MGA) notice all about? The Malta Gaming Authority issued a notice on February 14, 2023, which serves as a reminder to all gaming industry entities in Malta that operating without a valid license is against the law and can...
Transfer Pricing Rules
By means of LN 284 of 2022, the Government of Malta has published the Transfer Pricing Rules (hereinafter referred to as ‘the rules’) which will be effective as from 1st January 2024. Applicability of the Rules With effect from this date, in ascertaining the...
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...
Startup Residence Programme
Eligibility and Requirements Further to the recent launch of the Startup Residence Programme, the following is a list of the eligibility criteria which need to be satisfied by the applicant, who is required to: have a serious intention to setup/expand business 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.