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Legal Developments - Law Firm Thought Leadership by Chetcuti Cauchi Advocates

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Taxation of Rental Income in Malta

| January 15, 2024

When a property is rented out in Malta, the lessor can decide to either opt for the 15% final withholding tax or to declare the rental income in the annual tax return (and have it taxed at applicable standard income tax rates).

Malta Transfer Pricing Rules

| December 20, 2023

With the Malta Transfer Pricing Rules, Malta has introduced to its legal system transfer pricing rules, imposing obligations on corporate taxpayers and introducing new legal institutions

The Advantages of the Malta Flag

| December 19, 2023

Due to the private and public function of ship registration, owners and charterers must weigh different factors prior to choosing the flag state of their vessels. Malta, in this respect, has proven to be an ideal jurisdiction.

Intellectual Property Rights in Yachting

| December 11, 2023

The world of yachting, a realm of luxury and innovation, stands as a testament to creativity and engineering. Amidst the azure expanse of the seas, a less obvious but equally important facet shapes this industry: intellectual property rights (IP Rights).

Moving to Malta: Applying for a European Pet Passport

| September 27, 2023

In an increasingly interconnected world, pet owners often face the prospect of relocating with their beloved animals.

Arm’s Length Principle in Transfer Pricing

| September 19, 2023

In a globalized economy, it is a common practice that entities forming part of a multinational enterprise (“MNE”) transact with each other.

Insolvency Reform

| July 20, 2023

Following the introduction of Directive (EU) 2019/1023 on preventive restructuring frameworks, on the discharge of debt and disqualifications,

Yacht Financing in Malta

| July 13, 2023

Yacht financing in Malta is an option for individuals who want to own their own luxury yacht but do not want to pay the full price in cash outright.

AI and Maritime Law

| June 26, 2023

Legal writers assumed that every ship would carry a crew. Indeed, most of the maritime legislation which regulates the seas currently is based on this very assumption.

Data Subject Rights under the GDPR

| June 21, 2023

The exponential growth and popularity of the digital world has led to a vast shift in lifestyles during the 21st century,

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