Articles & Publications
Latest Articles & Publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
Tax Treatment of Directors’ Fees in Malta
This articles outlines the key aspects of the tax treatment of directors’ fees in Malta, including residency and source rules, taxation of non-resident directors, and reporting obligations. Directors’ fees in Malta refer to fees or similar payments made to a person in...
Malta’s Highly Qualified Persons Rules: The Fiscal Benefits
Malta offers one of the most attractive tax regimes in the EU for skilled professionals through the Highly Qualified Persons (HQP) Rules. These rules were introduced to attract top talent to Malta’s thriving financial services, aviation, gaming, and technology...
Fiscal Benefits of a Maltese Holding Company
Choosing a holding company structure in Malta offers compelling fiscal advantages, positioning Malta as a preferred base for international investment and asset-holding. Participation Exemption & Capital Gains A Maltese company holding shares in another entity may...
Double Taxation Relief Under Maltese Law
Malta offers one of the most comprehensive systems for double taxation relief in Europe, ensuring that income is not taxed twice — once in Malta and again in another jurisdiction. This framework enhances Malta’s reputation as an attractive hub for international...
Malta’s Residence Non-Domiciled Regime: Tax Benefits and Key Rules
Malta’s residence non-domiciled (non-dom) tax regime offers attractive opportunities for individuals seeking an efficient and stable European base. The system allows foreign nationals who become resident in Malta but are not domiciled in Malta to benefit from a...
Benefits of the Malta Permanent Residence Programme (MPRP)
The Malta Permanent Residence Programme (MPRP) offers a compelling route for non-EU/EEA/Swiss nationals to establish residence in Malta. Below is a summary of the key benefits that make Malta an attractive destination for investors and their families. 1. Indefinite...
Key Benefits of The Residence Programme in Malta
If you’re considering taking up residence in Malta under The Residence Programme (TRP) Rules, there are a number of benefits to explore — especially from a lifestyle, mobility and tax-planning perspective. Key Benefits of the Residence Programme in Malta Favourable...
Benefits of Taking Up Residence in Malta via the Global Residence Programme
Choosing to establish your residence in Malta through the Global Residence Programme (GRP) offers a compelling mix of lifestyle advantages, tax flexibility and EU access – ideal for individuals and families seeking a strategic base in Europe. Below is a concise...
Malta’s Tax Rules on Cross-Border Mergers and Acquisitions
Malta offers a favourable tax regime and a robust legal framework for cross-border mergers and acquisitions (M&A). The country’s tax rules are designed to facilitate smooth corporate restructuring, maximize tax efficiency, and ensure compliance with international...
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.