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The scope of taxation in Malta largely depends on the person’s residence and domicile.

In an effort to ease business cash flow pressures and improving business liquidity amidst the COVID-19 instability, the Government of Malta

On 20 September 2023, the General Court of the European Union ("GCEU"), in the case of Belgium v. Commission (Case T-131/16 RENV), in direct contrast to its initial decision in 2019, confirmed the

In response to a request for a preliminary ruling from the Supreme Court of Netherlands, the Court of Justice of the European Union (Seventh Chamber) delivered its opinion on the 30 January 2020, regarding the important issues between, ...

Tax transparency requirements are evolving rapidly, with Public Country-by-Country Reporting now mandating that large multinational groups disclose detailed financial and tax information across jurisdictions. Understanding which entities fall within scope, what information must be reported, and how to prepare for upcoming deadlines is essential for organizations operating in Malta and across the EU.

When discussing company incorporating in Malta and its benefits, the tax aspect is mentioned more often than others. Everyone has heard about Maltese attractive tax environment with the unique full imputation system...

Malta, a sunny island nation in the Mediterranean, has been steadily growing its economy and establishing itself as an attractive destination for businesses, as well as being a wonderful place to live.

They provide a single special tax status framework covering the ground of four instruments currently in force: the Global Residence Programme, The Residence Programme, the Malta Retirement Programme and the United Nations Pensions Programme (together, the existing programmes).

On 2 September 2025, the Maltese Government enacted Legal Notice 188 of 2025, establishing the Final Income Tax Without Imputation Regulations (FITWI), 2025, under the Income Tax Act (Cap. 123).

Malta is consolidating four existing tax programmes into a unified Individual Tax Programme framework, effective January 2027. The new rules introduce significantly higher minimum tax thresholds, increased property requirements, and stricter application fees while maintaining the attractive 15% flat tax rate on foreign-sourced income remitted to Malta.

It has become generally accepted that the international tax system is based on the principle that the profits of a business should be taxed in the countries in which it created value.

The Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2019 have recently been amended by virtue of Legal Notice 342 of 2019 in order to transpose Council Directive

On July 3, 2023 on the website of the Dutch Courts an interesting judgment of the Court of Appeal of 's-Hertogenbosch on the (double) residency of a BV (a limited liability company)...

Usually experienced entrepreneurs invest in Malta because they understand the numerous benefits that Malta offers to develop the foreign investments, but it is not a general rule.

Bank of Valletta today announced its performance for Financial Year ending 31st December 2023, registering a profit before tax of €251.6 million.

Bank of Valletta Group continued to deliver robust financial performance in the third quarter of 2023 with strong net interest income and capital generation, alongside resilient asset quality.

DAC7 introduces new EU tax transparency rules obliging platform operators to disclose data on income derived by sellers via platforms, as from 2023.