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EMIs - A Shift to a Lighter Regulatory Regime

Recent amendments to the Financial Institutions Act (Chapter 376 of the Laws of Malta) (the “Act”) have effectively brought the regulation of EMIs in Malta.

Malta Tax Treatment of Royalties Derived From Patents

Introduction – Malta’s Taxable Base Persons ordinarily resident and domiciled in Malta (including companies incorporated in Malta) are chargeable to tax in Malta on a worldwide basis in terms of the Income Tax Act.

The Enforcement of Malta-registered Mortgages

The Enforcement of Malta-registered Mortgages, ‘In Rem’ Actions AgainstVessels Sailing in Maltese Waters, and the Recognition of Foreign-RegisteredMortgages 

The Reinforcement of Malta’s Role as a Regulatory Hub for Remote Gaming

A consideration of the salient legal and political developments that have strengthened the foundations of Malta’s remote gaming industry.

Easing the Prohibition of Financial Assistance rules in Malta - Recent Developments

The giving of financial assistance by a company for the purchase of its own shares was introduced into Maltese law by the Companies Act in 1995, which replaced the Commercial Partnerships Ordinance originally promulgated in 1962.