Articles & Publications 

Latest Articles & Publications

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

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...

Recent Amendments on Probation and Fixed-Term Contracts of Employments

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...

Transfer Pricing Rules

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

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

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...



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.