Articles & Publications
Latest Articles & Publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
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...
Two new schemes launched by Ministry for Gozo
On 1st June 2020, the Ministry for Gozo launched the following two new schemes with the aim of incentivizing jobs in Gozo. Gozo Back Office Employment Refund Scheme The main aim of this scheme is to incentives privately owned businesses to invest in back...
Guidelines in relation to the Consolidated Group (Income Tax) Rules
The Commissioner for Revenue (CfR) has recently published new guidelines in connection with the Consolidated Group (Income Tax) Rules. These guidelines include aspects such as the registration process and the eligibility to form or leave a fiscal unit. (i)...
Assignment of Rights Acquired under a Promise of Sale Agreement Rules 2020
By means of LN 191 of 2020, new rules have been introduced with effect from 1st January 2020 with respect to the assignments of rights acquired on or after this date in terms of a promise of sale agreement of immovable property situated in Malta. For an assignment to...
The Merchant Shipping (Taxation and other matters relating to shipping organisations) Regulations
By means of LN 128 of 2018, new regulations have been introduced with effect from the first of May 2018 with the purpose of providing for the taxation and certain other matters relating to shipping organisations. Tonnage Tax Ship and Union Ship Defined For the...
COVID -19 – Concerns related to permanent establishments (PEs) under Tax Treaties
The Organisation for Economic Cooperation and Development (OECD) has recently issued a report addressing the tax implications that COVID-19 will have on cross border employment. Governments across the world (including Malta) have launched a number of...
Patent Box Regime (Deduction) Rules
The Patent Box Regime Rules, implemented through Legal Notice 208 of 2019, apply to income derived from qualifying intellectual property on or after the 1st of January 2019. A qualifying Intellectual Property (IP) is a patent which could either be already...
Budget Measures Implementation Act 2020
The Government of Malta has, by means of ACT VIII of 2020 published various important provisions in Malta’s fiscal legislation, which implement the key measures announced by the Minister of Finance in his budget speech of October 2019. A summary of the most...
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.