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Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules
By means of Legal Notice 250 of 2025, the Ministry responsible for Finance has published the above-mentioned rules which shall be deemed to have come into force on the 1st January 2025 and shall apply with effect from year of assessment 2026. A summary of the rules...
Guidance note published by the FIAU for Limited (Registered) Company Service Providers
The FIAU has issued a guidance note for limited Company Service Providers (CSPs) that are required to be registered by the MFSA. This follows the recent changes to the Company Service Providers Act and the rulebook published by the MFSA, which has resulted in...
July 2025 Updates to the MPRP
By virtue of Legal Notice 146 of 2025 some important updates were introduced under the Malta Permanent Residence Programme (MPRP) as of 22nd July 2025, with changes applying to all applications submitted on or after 1 January 2025: The below is a summary of these...
Final Income Tax Without Imputation Regulations
By means of Legal Notice 188 of 2025, The Final Income Tax Without Imputation Regulations, 2025 have been published. Such rules provide companies (including other entities that opt to be treated as a company) as well as trusts with the option to...
Simplified Dissolution Procedure introduced for Maltese Companies
Act No. XVIII of 2025, was recently published, providing for the introduction of a “simplified dissolution procedure” (hereinafter referred to as ‘SDP’) for limited liability companies. The provisions of this Act are not yet in force. This has...
Amendments to the Companies Act Register of Beneficial Owners) Regulations
By virtue of Legal Notice 127 of 2025, a number of changes recently took place in the above-mentioned regulations. The main aim of the Malta Beneficial Ownership Regulation changes reflect the first transposition phase of the Sixth Anti-Money Laundering Directive,...
Rules on the determination of additional penalties under the Revenue Acts
The Determination of Additional Penalty Rules, 2025 have been enacted pursuant to L.N. 177 of 2025. These rules, issued in terms of the DUTY ON DOCUMENTS AND TRANSFERS ACT (DDTA), the INCOME TAX MANAGEMENT ACT (ITMA) and the VALUE ADDED TAX ACT (VATA), establish the...
Closure of office
ACT would like to inform our esteemed clients that our office will be closed on Friday 8th August 2025 for our staff annual summer event. We will also be closed from Monday 11th to Thursday 14th August 2025 for our annual well deserved break. We will be back in office...
Extension for the submission of personal income tax returns for YA 2025
The MTCA has notified that the deadline to submit the Personal Income Tax Return online has been extended until 8 August 2025. The payment deadline has been extended accordingly. If you need any help or assistance with the above-mentioned, please do not hesitate to...
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.