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Double taxation occurs when tax is levied on the same income in two different points, which may also be in a cross-border context.

The demand for tax expertise for such measures has increased dramatically due to increased efforts by companies to relocate business units or entire companies abroad.

On the 2 September 2025, the Minister responsible for finance issued the Final Income Tax Without Imputation Regulations (the "Regulations") (L.N 188 of 2025).

The Inland Revenue Department is currently sending out the tax returns for basis year 2015 to individuals' resident in Malta.

As the smallest EU member state, we have much to offer.

Any individual who carries on an economic activity in his/her own name (i.e., not through employment) is considered to be self-employed.

Malta's fiscal unity regime stands as an innovative measure of tax efficiency, offering a host of benefits to groups of companies.

Legal Notice 411 of 2018 was published on 11th December 2018 by the Minister of Finance (Malta), containing The European Union Anti-Tax Avoidance Directives Implementation Regulations (ATAD EU 2016/1164) of July 2016.

Ramona Azzopardi, Gaby Zammit and Andrew Padovani look at the opportunities for UK financial services companies to use Malta as their European base following their exit from the EU.

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

An additional number of wide-ranging measures have been launched by Malta Enterprise to assist businesses in countering the economic impact of COVID-19.

Congratulations if you have arrived at the stage where you are considering whether you need to consolidate your financial records.

Tax exemption applicable on any pension income derived on, or after 1 January 2022, by an individual who is at least 61 years old.

With the Great Wealth Transfer currently taking place, a Trust is a vital tool when it comes to succession and estate planning.

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).

The aviation sectors in Malta and Cyprus are experiencing significant growth, leveraging their strategic geographic locations and favourable regulatory environments.