{"id":118772,"date":"2025-11-10T08:37:03","date_gmt":"2025-11-10T08:37:03","guid":{"rendered":"https:\/\/my.legal500.com\/guides\/?post_type=comparative_guide&#038;p=118772"},"modified":"2025-11-10T08:37:03","modified_gmt":"2025-11-10T08:37:03","slug":"malta-sports-law","status":"publish","type":"comparative_guide","link":"https:\/\/my.legal500.com\/guides\/chapter\/malta-sports-law\/","title":{"rendered":"Malta: Sports Law"},"content":{"rendered":"","protected":false},"template":"","class_list":["post-118772","comparative_guide","type-comparative_guide","status-publish","hentry","guides-sports-law","jurisdictions-malta"],"acf":[],"appp":{"post_list":{"below_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Dingli &#038; Dingli Law Firm<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2025\/11\/dingli-dingli.jpg\"\/><\/span><\/div>"},"post_detail":{"above_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Dingli &#038; Dingli Law Firm<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2025\/11\/dingli-dingli.jpg\"\/><\/span><\/div>","below_title":"<span class=\"guide-intro\">This country specific Q&amp;A provides an overview of Sports Law laws and regulations applicable in Malta<\/span><div class=\"guide-content\"><div class=\"filter\">\r\n\r\n\t\t\t\t<input type=\"text\" placeholder=\"Search questions and answers...\" class=\"filter-container__search-field\">\r\n\t\t\t<\/div>\r\n\r\n\t\t\t\r\n\r\n\r\n\t\t\t<ol class=\"custom-counter\">\r\n\r\n\t\t\t\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Do you have a specific sport tribunal in your country to decide sports-related domestic issues for one or more disciplines? Are there any other sports-specific alternative dispute resolutions in your country, i.e. mediation, conciliation, or sports ombuds instance? Are there cases that can or cannot be submitted to a specific sports tribunal or cannot be subject to arbitration (e.g. labor disputes)?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>To date, Malta does not have a specific sport tribunal. However, there are plans in the pipeline for Malta to have a dedicated tribunal for sport which will deal exclusively with grievances related to sport matters. The sport tribunal shall preside over and decide upon disputes strictly emanating from sports matters which do not fall under the jurisdiction and competence of the respective international sport organisation with which the registered person or persons are affiliated. Furthermore, it shall not have any competence and jurisdiction on cases relating to doping, match-fixing or any other matters which fall under the exclusive and specific competence and jurisdiction of any other court, tribunal, board or any other decision making body established by law and on any matters which fall under the competence and jurisdiction of the Maltese Criminal Courts.<\/p>\n<p>Currently, under the Maltese Sport Act (Chapter 455 of the Laws of Malts), SportMalta may, when it becomes aware of a dispute to which a sport organisation or persons connected therewith are parties, provide assistance in the resolution of such disputes in all matters relating to sport or where registered persons are involved through either (a) the provision of mediation services in matters relating to sport or (b) assistance to the parties in the dispute to make reference to arbitration in accordance with the provisions of the Maltese Arbitration Act (Chapter 387 of the Laws of Malta) or (c) through the facility of advisory opinions.<\/p>\n<p>There also exists the possibility of submitting an appeal to the Sport Appeals Board which is established in the Sport Act from any decision of SportMalta taken pursuant to the provisions of Part VII of the Sport Act or under article 54 of the Sport Act and any regulations made thereunder. The right to appeal shall be competent to any person aggrieved by such decision or matter.<\/p>\n<p>A referral to the office of the ombudsman is also possible in certain circumstancess, however should the office of the ombudsman establish that they have competence to hear the complaint, the ruling of the ombudsman is only a recommendation which not enforceable.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How is Sports law codified in your country? Is there a specific Statute or Code? Are there national sports authorities, independent agencies, or government ministries responsible for oversight?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Malta is one of the few countries in the world that has several dedicated legislations that regulate Sports law. The primary legislation is the Sport Act (Chapter 455 of the Laws of Malta) that was first introduced in 2003 and has been amended along the years gone by.<\/p>\n<p>Malta also has a dedicated legislation that combats the manipulation of sports competition via the Prevention of Corruption in Sports Act, 2018 which Act (Chapter 593 of the Laws of Malta). This Act has replaced the previous Prevention of Corruption (Players) Act (Chapter 263 of the Laws of Malta) which was enacted in 1976.<\/p>\n<p>In 2021, Malta enacted the Sport Governance and Integrity Act (Chapter 626 of the Laws of Malta) through which the Authority for Integrity in Maltese Sports (AIMS) was created which is a dedicated sport-oriented authority responsible in the retaining of the integrity of sports. Malta also has another government agency called SportMalta whose core purpose is to inspire Maltese and transform the nation through sport, through innovative, fun and meaningful sporting experiences as well as administering several government owned sport facilities.<\/p>\n<p>The Ministry for Education, Sport, Youth, Research and Innovation (MEYR) ultimately oversees the sport industry in Malta, focusing on governance, integrity, and the promotion of sport and its athletes.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Advertising and marketing in sport: which are the limitations foreseen in your country, for instance in relation to alcohol, tobacco or betting advertising on or around sports infrastructure, on official clothing, etc.?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Legal Notice 406 of 2005 introduced a comprehensive law banning tobacco advertising. This includes the prohibition of advertising cigarettes, cigars, tobacco or tobacco products on billboards, shop canopies, sunshades, umbrellas and any other medium intended for communication. With respect to alcohol, whilst advertising alcoholic products is permissible in certain situations, there are certain restrictions in place such as no alcoholic adverts being broadcast during a certain time window of each day. When it comes to alcohol advertising for sports, the advertising or sponsorship campaign must not be seen as targeting minors or encouraging excessive drinking. There are also restrictions when it comes to children\u2019s sports events or youth\u2010oriented sporting content.<\/p>\n<p>With respect to betting advertising, whilst this is permissible in nature, nonetheless the betting brand who shall sponsor a sports team or individual must comply with the regulations for gambling advertising, including displaying their licence number, include responsible gaming messaging and must not appeal to minors. Betting sponsors for youth sport competitions is strictly prohibited and the Malta Gaming Authority (MGA) is empowered to act should any betting related sponsorships appear in these sport competitions.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Match-fixing: How is match-fixing and other forms of match manipulation combated in your country? Has your country ratified the Macolin Convention? What is the role of the sports betting industry in your country and is it subject to any specific state regulations?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Malta has enacted a special criminal law to deal with such offences via the Prevention of Corruption (Players) Act (Chapter 263 of the Laws of Malta) which was since been repealed by the Prevention of Corruption in Sports Act, 2018 which Act was brought into force to reflect modern developments concerning manipulation of sports competitions.<\/p>\n<p>Although to date Malta is one of the few countries that has neither signed or ratified the Macolin Convention, on March 1, 2024, Malta made another important step forward towards combatting the manipulation of sports competitions on a local level with the publication of Legal Notice 39 of 2024 and Legal Notice 40 of 2024 respectively. These two legal notices regulate the setting up and functioning of the Maltese national platform which had already been envisaged in Article 44 of the Sports Governance and Integrity Act of 2021. Legal Notice 40 regulates the establishment and composition of the national platform, whilst Legal Notice 39 regulates the powers and obligations of the national platform. The national platform is to be coordinated by the Authority for Integrity in Maltese Sport (AIMS).<\/p>\n<p>The sports betting industry plays a significant role in Malta\u2019s economy and regulatory landscape. Malta is one of Europe\u2019s leading hubs for iGaming, including sports betting. Many companies offering online betting (and casinos) are licenced there and either based there or use Malta as a regulatory base, with the biggest advantage to these companies being Malta\u2019s attractive gaming tax of 5%. The Malta Gaming Authority (MGA) is the central regulator for all gambling (including sports betting), both land\u2011based and remote (online). It issues licences, monitors compliance, enforces rules, investigates suspected wrongdoing, and ensures player protection. Malta\u2019s main legislation when it comes to sports betting is the Gaming Act (Chapter 583 of the Laws of Malta) and its subsidiary legislation.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there an institution safeguarding the integrity across sports in your country, e.g. ethics and doping violations or abuse cases? Which rules does such an institution apply?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Authority for Integrity in Maltese Sport (AIMS) is the authority responsible for the safeguarding of integrity across all sports in Malta, including investigating and sanctioning any ethic breaches, doping violations or abuse cases. The main objective of AIMS is to strive and encourage a safe, fair and healthy sporting environment. AIMS is structured into specialised departments, each trained and poised to address various threats to integrity in Maltese sport. Apart from carrying out an educational function to all involved in sports, AIMS is empowered to investigate misconduct, enforce regulations, enhance transparency, promote open communication and accountability in sports governance, to safeguard athletes as well as to monitor trends.<\/p>\n<p>When it comes to doping violations in Maltese sport, these are regulated by the Anti-Doping Regulations (Legal Notice 104 of 2021) which incorporates the World Anti-Doping Agency (WADA) Code and international standards. With the recent introduction of AIMS, AIMS has now become Malta\u2019s national anti-doping authority whereby they are responsible for anti\u2011doping testing, rules enforcement, handling results and ultimately sanctions.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How is corruption in sport regulated in your country? Is corruption between private individuals subject to criminal or civil liability and are there any sport specific corruption regulations?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Under the Prevention of Corruption in Sports Act 2018, the Act primarily refers to two different acts in relation to passive corruption; those done by a player or official and those carried out by an organiser. Since both offences are deemed to be formal crimes, a mere proposal or offer to fix a game is deemed to constitute an offence of such Act.<\/p>\n<p>Anyone found guilty of an offence under the Act can face either a prison term of up to three years or a fine (multa) of \u20ac5,000 and not more than \u20ac30,000, or to both. The new Act also aggravates the punishment when such offence is carried out by, amongst others, officials or employees of national associations, members of a club or athletes.<\/p>\n<p>The Act also deems it to be an offence where any person who comes across any knowledge relating to a match-fixing offence does not disclose such information to the Commissioner of Police within fourteen (14) days from the day when such person came across such information. Failing to disclose such information will result in such person being liable to a fine (multa) of not less than two thousand five hundred euros (\u20ac2,500) and not more than twenty five thousand euros (\u20ac25,000) or a prison term of not more than one year, or both.<\/p>\n<p>An interesting provision under the Act is that any person can be exempted from proceedings for an offence against this Act, on condition that such person \u201cgives evidence according to law of all the facts known to him relating to any offence against this Act\u201d and such information was not previously known to the police.<\/p>\n<p>The new law now incorporates a wider jurisdiction, facilitating the task of the prosecution. The offence does not need to have fully taken place in Malta but only in part, with only a slight link to Malta needing to be present for the Maltese courts to have jurisdiction. This gives the Maltese courts hearing match-fixing cases a wider sphere to punish such offences in Malta.<\/p>\n<p>Unfortunately, the Act does not provide any form of witness protection for those people who are testifying against individuals who are accused of match fixing offences during a trial, despite this being a point discussed during the initial drafting of the bill. Owing to the size of the country, this is something which at times might appear to act as a deterrent for people to come forward and report cases of match-fixing owing to the repercussions that they fear will arise should they blow the whistle. Naturally, the obligation to disclose information concerning match fixing offences remains.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How is fan behavior regulated by law (for example banning orders, criminal penalties for violence, specific laws addressing measures against violence at sporting events etc.)?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In 1978, Malta introduced the Maintenance of Public Order at Sports Grounds Regulations (S.L. 10.33). Under these Regulations, any person who commits an offence against these regulations shall be liable, on conviction, to a fine (multa) of not less than fifty-eight euros and twenty-three cents (\u20ac58.23) but not exceeding one thousand and one hundred and sixty-four euros and sixty-nine cents (\u20ac1,164.69). Furthermore, the Maltese courts may, in addition to the punishment herein mentioned, prohibit such offender from attending at any sports ground for a period not exceeding one year. Where any person has been found guilty of an offence against these Regulations which offence, under the Criminal Code or any other law, is liable to a penalty graver than that provided in this Regulation, the court shall award that graver punishment.<\/p>\n<p>Malta has also recently published the Security Stewards in Sports Venues Act, 2025 (Act No. XXIII of 2025 which primarily provides a regulatory framework for security stewards in sports venues. Aside from the police, licenced security stewards are authorised to remove from a sports venue any individual who is disturbing public order or endangering security at the sports venue or who, despite being warned, fails to obey any legitimate order issued to maintain order or security.<\/p>\n<p>There are also some national sport associations\/federations that have internal rules and regulations that govern fan behaviour.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What legal frameworks exist around the ownership and governance of professional sports clubs (e.g. foreign ownership restrictions, fan ownership models, licensing requirements)?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Under the Sport Governance and Integrity Act (Chapter 626 of the Laws of Malta), all sport organisations have an obligation to register with the Authority for Integrity in Maltese Sport (AIMS) as well as to submit an annual filing with AIMS. This registration provides the registered entity with legal personality and subjects them to integrity and governance standards, with AIMS having regulatory oversight over the sport organisations.<\/p>\n<p>To date, the concept of sports limited companies is not yet available under Maltese legislation, however there are currently ongoing talks to have this concept implemented under Maltese law. This will also hopefully lead to sport organisations having a more professional standing.<\/p>\n<p>In 2017, the Commercialisation of Sports Facilities Regulations (S.L. 455.12) were introduced, which have been amended numerous times along the years gone by. The aim behind these Regulations is to enable sports organisations to operate commercial activities on their premises, something which previously was not possible under the Sports Act. Whilst some sport organisations have submitted plans or obtained planning permission, to date no project has of yet been fully implanted under these Regulations. At the same time, the Maltese government has transferred several previously government owned land to sport organisations in order for those sport organisations to be a in position to conduct commercial activities on the land now owned by them.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Do you observe an increase in multi-sport ownership in your country, either across various sports or within one sport or sports discipline?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>To date, multi-sport ownership is not observed in Malta. This is ultimately due to two factors; (a) the concept of sports limited companies not yet available in Malta and (b) the Commercialisation of Sports Facilities Regulations still facing some teething issues. At the same time, there are some private companies who sponsor various sport organisations across different sports disciplines however, such sponsorship does not lead to ownership of the sport organization concerned.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there any mandatory national provisions, apart from regulations of international sports governing bodies, which regulate athlete representation in your jurisdiction and are there specific limitations to the representation of athletes, such as e.g. provisions regarding dual representation, caps on agent commissions, regulations on the protection of minor athletes?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>No, to date athlete representation is not regulated via national domestic legislation. The Malta Football Association (MFA) has implemented its own Football Agent Regulations in 2023, which echo the FIFA Football Agent Regulations.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there national statutory frameworks, apart from regulations of international sports governing bodies, or cases concerning the participation of transgender athletes in competitive sport in your country? How is the issue currently regulated and\/or debated?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Currently there is no statutory frameworks in Malta that directly regulate the participation of transgender athletes in sport, beyond the general non\u2011discrimination \/ equality laws and international sports body rules. The Constitution of Malta includes anti\u2011discrimination provisions, in particular Article 45 which prohibits discrimination on grounds including sex, sexual orientation, gender identity. Furthermore, the Gender Identity, Gender Expression and Sex Characteristics Act (GIGESC) grants gender recognition and includes anti\u2011discrimination protections for gender identity and gender expression.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What is the legal framework for e-sports in your jurisdiction? Is there a specific Statute or Code in your country or motions to implement such?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>To date, Malta does not have a legal framework that regulates e-sports. There exists the Malta Sports Association (MEA) which is a voluntary \/ non-governmental body representing e-sports stakeholders. Among its roles, the Association promotes e-sports in Malta, helping public authorities and the population understand e-sports, representing industry interests, and helping create rules for a safe, legal and inclusive competitive e-sports environment. The MEA also publishes a Tournament Sanctioning Policy, which is a kind of quasi\u2011regulation for e-sports tournaments that take place in Malta. The Malta Gaming Authority (MGA) has also signed a Memorandum of Understanding (MoU) with the E\u2011sports Integrity Coalition (ESIC) to share information on suspicious betting patterns, avoid match manipulation and to share inside information concerning trends in e-sports betting.<\/p>\n<p>To date, there remains uncertainty as to whether e-sports falls within the legal framework of Malta\u2019s Sport Governance and Integrity Act (Chapter 626 of the Laws of Malta).<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Which has been the leading sports law case of the past year in your country?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Two similar landmark decisions were delivered by Malta\u2019s First Hall of the Civil Court in TSG Interactive Gaming Europe Limited vs Gerhard Posch et al. and European Lotto and Betting Limited vs Philip Wahl et al. These cases involve Austrian players who attempted to enforce Austrian judgements in Malta, demanding refunds for gambling losses incurred on platforms operated by\u202fMalta Gaming Authority (MGA) licenced companies. On 27th February 2025, the First Hall Civil Court ruled against the enforcement of the Austrian court judgements, arguing that such judgements went directly against Malta\u2019s public policy in accordance with the controversial Article 56A of the Gaming Act (Chapter 583). This article explicitly protects MGA-licenced operators, blocking foreign rulings that attempt to dispute the legitimacy of their services. The European Commission has since launched an infringement procedure against Malta over this article, with the Commission claiming that the Maltese gambling law breaches European Union (EU) rules on civil and commercial judgments by letting local courts routinely reject rulings from other EU countries, when it comes to online gaming disputes.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What other sports law topic(s) would you highlight as being very current and relevant in your country?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Aside from the \u2018traditional\u2019 sport topics of manipulation of sports competition and doping for which cases will continue to arise from time to time, key sport law topics are sports commercialisation and the hopeful introduction of sports limited companies that will surely further enhance the professional approach of sport organisations in Malta.<\/p>\n<p>Intellectual property registrations have also picked up steady pace over the years gone by, not least thanks to Malta\u2019s advantageous tax regime for international businesses and foreign investors, whereby ultimately any income earned from royalties can be subject to a 5\/7th tax refund for the shareholders of the Maltese company. This is also supported by having an efficient Industrial Property Registrations Directorate which is also cost friendly when compared to other European Union jurisdictions.<\/p>\n<p>Finally, the Income from Sports Activities Rules (2024) continues to be of a key interest to individuals who are engaged in sport who have the option to be taxed at a reduced rate of 7.5\u202f% under certain conditions found within the Rules.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\r\n<div class=\"word-count-hidden\" style=\"display:none;\">Estimated word count: <span class=\"word-count\">3249<\/span><\/div>\r\n\r\n\t\t\t<\/ol>\r\n\r\n<script type=\"text\/javascript\" src=\"\/wp-content\/themes\/twentyseventeen\/src\/jquery\/components\/filter-guides.js\" async><\/script><\/div>"}},"_links":{"self":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide\/118772","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide"}],"about":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/types\/comparative_guide"}],"wp:attachment":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/media?parent=118772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}