Articles & Publications
Latest Articles & Publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
The United Nations Pensions Programme in Malta
Malta’s United Nations Pensions Programme (UNPP) is a specialised residency and tax programme designed for retired United Nations officials and beneficiaries receiving a United Nations pension or widow’s/widower’s benefit. Established under Maltese legislation in...
Malta – an attractive destination for US nationals
Malta has become an increasingly attractive destination for U.S. nationals seeking a tax-efficient European base, thanks to its favorable fiscal framework, English-speaking environment, and high quality of life. For Americans considering relocation, understanding...
New Regulations on Youth Enterprise
In 2026, Malta introduced a new regulatory framework aimed at encouraging youth entrepreneurship and enabling young people to participate more actively in the economy. The measures, announced in connection with the 2026 Budget and related legal developments under the...
Malta – an Attractive Destination for U.S. Nationals to Retire
Malta has increasingly become one of the most attractive destinations for Americans looking to retire abroad. With its Mediterranean lifestyle, favourable tax regime, high quality healthcare, and English-speaking environment, the country offers an appealing...
Amendments to the Income Tax Act
By means of Act III of 2026, the Government of Malta has published the legislative framework to implement the budget measures for the financial year 2026 together with other administrative measures, amongst which are a number of amendments to the ITA, a summary of...
The Nomad Heritage Card
The Malta Nomad Residence Permit offers more than the opportunity to live and work remotely from Malta—it also encourages cultural integration. In collaboration with Heritage Malta, Residency Malta provides an exclusive Nomad Heritage Card for Nomad Permit holders....
Eligibility Criteria for Maltese Citizenship by Naturalisation
To qualify for Maltese citizenship through naturalisation, applicants must meet the following conditions: Residency Requirement: Applicants must have legally resided in Malta for at least five (5) years, including 12 months of continuous residence immediately before...
Maltese Citizenship by Marriage – Eligibility, Process & FAQs
Foreign nationals married to a Maltese citizen may apply for Maltese citizenship by registration under the Maltese Citizenship Act. This process allows a spouse of a Maltese national to acquire citizenship once specific legal criteria are satisfied. Eligibility...
Health Entitlement Certificate in Malta: A Complete Guide
If you are living or planning to relocate to Malta, understanding your access to public healthcare is essential. A Health Entitlement Certificate in Malta serves as official proof that you are eligible to receive treatment within Malta’s state healthcare system. This...
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.