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Malta's Fiscal Unity Regime offers international corporate groups a powerful tool to streamline tax administration and enhance cash flow efficiency within the EU. By allowing qualifying group...

Amendments to the Tax / Duty Schemes for transfers of old and vacant property, property in UCAs and property developed according to approved criteria.

The Income Tax Management Act, Chapter 372 of the Laws of Malta (‘ITMA') grants extensive powers to the Commissioner for Revenue (‘CfR') especially in the context of income tax collection.

There were several important legislative changes which were published over the course of March 2026. Below is an overview of the key updates across different areas.

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.

Malta's citizenship and taxation systems operate independently, with tax obligations determined by residence and domicile rather than nationality. The Malta Citizenship by Merit programme allows individuals to acquire citizenship while benefiting from the country's non-domiciled tax regime, which taxes only Malta-sourced income and foreign income remitted to Malta.

For many years, Malta has been and still is a prime destination for expats who want to retire.

In a precedent-setting decision, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled in favor of SC Lowy P.I. (Lux) S.A.R.L., addressing the applicability of the Principal Purpose Test (PPT)...

Several "gig economy" business models have sprung up in Malta over the past few years.

The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations...

The financial services sector has been one of the pillars of the Maltese economy for over 30 years and has allowed Malta to establish itself as a reputable international financial centre.

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

The MicroInvest Scheme is a tax credit incentive aimed at encouraging micro enterprises and self-employed individuals to improve and expand their business.

In its judgement on the 27 April 2021, delivered in the names of Peter Camilleri (the "Plaintiff") vs Lee David Camilleri u Nicholas Camilleri (the "Defendants"), the Court of Magistrates (Gozo – Superior Jurisdiction) (the ‘Court').

Do you own a property which was inherited or acquired with the aim to generate rental income?

Following the last budget speech and the parliamentary debates on Bill No. 24, the Budget Measures Implementation Act, 2023 (‘the Act') was issued on 4th April 2023.

Tax law, practice and jurisprudence are struggling to keep up with the rapidly evolving space of digital technology. Web 3.0, crypto, NFTs and blockchain technologies...