The Legal 500

Legal Developments in Malta

• 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.
  - Zammit & Associates - Advocates

• 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.
  - Zammit & Associates - Advocates

• The Malta Option is “in-the-Money”

  Unsurprising tradition
  - Zammit & Associates - Advocates

• 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 
  - Zammit & Associates - Advocates

• 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.
  - Zammit & Associates - Advocates

• 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.
  - Zammit & Associates - Advocates