Articles & Publications 

Latest Articles & Publications

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

Micro Invest Scheme 2024

Micro Invest Scheme 2024

Micro Invest Scheme 2024 has been recently relaunched by Malta Enterprise. This scheme offers tax credit of 45% of eligible costs incurred in 2023. Subject to certain qualifying conditions, this percentage may increase to 65%, providing a substantial reduction in...

Payroll Updates for 2024: What You Need to Know

Payroll Updates for 2024: What You Need to Know

As we usher in the new year, businesses need to stay informed about the latest updates in payroll, employment, and related regulations. In this comprehensive overview, we'll delve into the significant changes for 2024, covering crucial aspects such as the...

New Tax Rules for Digital Nomads in Malta

New Tax Rules for Digital Nomads in Malta

On the 7th of December 2023, the Government of Malta has issued new rules entitled the ‘Nomad Residence Permits (Income Tax) Rules 2023’ which are applicable to digital nomads residing and working in Malta. By means of the new rules, an individual who is in possession...

Navigating the Winding-Up Process of a Company in Malta

Navigating the Winding-Up Process of a Company in Malta

In the dynamic business landscape of Malta, there are instances when companies may need to consider the winding-up process. Whether prompted by changing business needs, financial challenges, or strategic decisions, understanding the steps involved is crucial for a...

Notional Interest Deduction (‘NID’) Rules

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?

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...



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

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.

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.