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Recent developments on the non-domiciled regimes in the UK led many individuals to reconsider their UK tax residency.

Professor Edward Scicluna, the Minister responsible for Finance, delivered the 2015 Budget Speech on the 17th November 2014 against a backdrop, once again, of positive economic growth.

Thus, although the immovable property would have been acquired by the trustee rather than by the settlor, the property so acquired would still be deemed to have been settled on trust by the settlor.

On 23 January 2026, the Legal Notice titled “Tax Treatment of Highly Skilled Individuals Rules, 2026” became effective.

The Malta Tax and Customs Administration's 2025 Annual Report reveals a strategic shift toward digital transformation and enhanced compliance enforcement, with particular implications for property transactions. As the MTCA intensifies its use of data analytics and artificial intelligence to identify potential tax risks, taxpayers are facing increased scrutiny, especially regarding property valuations and stamp duty assessments on immovable property transfers.

Further to the Government's presentation of its Economic Recovery Plan for Malta on 8 June, two legal notices were published on 15 June to temporarily reduce the rate of final property tax...

The Malta Permanent Residence Programme (MPRP) was introduced in 2021, when it replaced the Malta Residence and Visa Programme (MRVP).

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

Amendments to Chapter 158 were introduced by Act No. XXVII of 2018. The amendments affect the leases created by virtue of a previous title of emphyteusis or sub-emphyteusis ...

Mr Mario Rossi is an Italian entrepreneur who has invested in several companies across Europe in different sectors. He owns 70% of a German manufacturing company, 60% of a Czech software company, and 80% of a Spanish distribution company.

Modern family wealth is increasingly international. Entrepreneurs, investors, and high-net-worth families often hold assets across multiple jurisdictions, while family members may reside in different countries.

Ms Santos, a Brazilian software developer, had built a successful career with a Swedish technology start-up, working almost entirely remotely.

For more than 30 years, foreigners buying property in Portugal would have normally done so using an offshore company, usually registered in the Channel Islands, Isle of Man or Gibraltar and it is estimated that at least 80% of foreign owned properties in Portugal have been purchased through offshore structures.

A Residence Programme ("TRP Rules") has been introduced with effect from 1 July 2013 for individuals who are nationals of the EU, EEA or Switzerland (but not Maltese nationals) in terms of Legal Notice 270 of 2014 and Articles 56(23) and 96 of the (Malta) Income Tax Act, Chapter 123 of the Laws of Malta ("ITA"), and which TRP Rules confer on the successful applicant a special tax status.

Expanding a business internationally presents valuable opportunities – but success depends on structure and foresight.

De facto partnerships, also known as common-law relationships, have been gaining legal recognition around the world, as has been the case in Malta for a few years.

Malta has introduced a new Individual Tax Programme consolidating four existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on qualifying foreign income, the reforms introduce higher economic thresholds, renewable five-year status periods, and enhanced compliance requirements, signaling Malta's evolution toward attracting genuine international residents committed to establishing meaningful economic presence.