Articles & Publications
Latest Articles & Publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
Key Factors to Consider Before Opting for a Voluntary Winding Up under the Maltese Companies Act
Voluntary winding up is a formal process regulated by the Maltese Companies Act (Chapter 386 of the Laws of Malta), allowing members of a company to dissolve the entity in an orderly manner. Before opting for a voluntary winding up in Malta, members should carefully...
15% tax rate for senior employees of Malta’s family offices, back offices and treasury management operations
Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules (Legal Notice 250 of 2025), introduced a 15% tax rate for senior employees of specific undertakings with effect from 1 January 2025 - this...
Tax Obligations in Malta: Global Residence Programme & The Residence Programme vs Malta Retirement Programme
Malta offers several tax residency programmes aimed at attracting foreign individuals, most notably the Global Residence Programme (GRP), The Residence Programme (TRP), and the Malta Retirement Programme (MRP). While all three can result in Maltese tax residency,...
Maltese Tax Residency Programmes vs MPRP: What’s the Difference?
Malta offers a range of residency options designed to attract high-net-worth individuals, retirees, and internationally mobile professionals. The most common comparison is between Maltese tax residency programmes—such as the Global Residence Programme (GRP), the Malta...
Malta Citizenship by Merit –Acquiring Citizenship Based on Exceptional Services or Exceptional Contribution
Malta has revisited the legal framework governing the grant of citizenship by naturalization based on meritwhereby extraordinary talent, service, and contributions to the Republic and humanity at large could be an eligibility criteria for the grant of Maltese...
Malta Budget 2026 – New Tax Brackets for Parent and Married Individuals
During the 2026 Budget Speech, the Government announced the introduction of new tax rates, in addition to the existing ones, applicable to married individuals with children and parents. These revised tax brackets distinguish between taxpayers with one (1) dependent...
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...
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.