Articles & Publications 

Latest Articles & Publications

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

The Debt Equity Bias Reduction Allowance (DEBRA)

The Debt Equity Bias Reduction Allowance (DEBRA)

On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a notional deduction on growth in equity and an additional limitation on interest deduction for corporate income tax...

Malta Digital Nomads

Malta Digital Nomads

A Digital Nomad is a person who can work remotely and who regularly travels to different locations. Modern technology is so important for them as this allows them to work from different locations around the world.  Malta has 5G nationwide coverage. Digital nomads...

NOMAD RESIDENCE PERMIT HOLDERS IN MALTA

NOMAD RESIDENCE PERMIT HOLDERS IN MALTA

Malta has over the past year attracted a number of expatriates to work in Malta, both nationals of one of the EU member states as well as third-country nationals.  Some of the expatriates are digital nomads who have been attracted by Malta’s lifestyle and climate as...

Digital Nomads – What you need to know about your taxation in Malta

Digital Nomads – What you need to know about your taxation in Malta

Malta has over the past year attracted a number of expatriates to work in Malta, both nationals of one of the EU member states as well as third-country nationals.  Some of the expatriates are digital nomads who have been attracted by Malta’s lifestyle and climate as...

ATAD 3 – EC targets shell companies 

ATAD 3 – EC targets shell companies 

The European Commission has on the 22nd December 2021 proposed a directive, the main aim of which is to increase scrutiny for EU undertakings with no or minimal substantial presence and real economic activity (referred to as ‘shell companies’) to prevent them from...

Budget Measures Implementation Act

Budget Measures Implementation Act

By means of Act No. VII of 2022, the Government of Malta has on the 8th February 2022, published the necessary measures which were originally announced in the Malta Budget Speech for the year 2022.  The measures come into force on the 1st January 2022,...

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

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.