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Before diving into tax rates and treaties, let's start with the basics. Think of passive income like a hammock...

On the 5th of November 2024, the European Council approved a set of measures designed to modernise the EU's value-added tax (VAT) framework for the digital era. The legislative package includes new regulations.

The US–Malta Double Tax Treaty provides a strategic framework for US investors, founders, and family offices structuring into Europe, combining reduced withholding taxes with robust anti-abuse protections. This analysis examines how Malta serves as an EU gateway jurisdiction for US capital, offering efficient holding structures and cross-border wealth planning opportunities. Understanding the treaty's Limitation on Benefits clause and substance requirements is essential for US businesses and private c

Malta offers 9 residence programmes to meet different individual circumstances. Some are appropriate for non-EU individuals while others provide an incentive for EU residents to move to Malta.

For UK entrepreneurs looking to regain access to the EU market post Brexit, Malta has become one of the most attractive jurisdictions for company formation.

Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.

A sham trust is a trust that, despite appearing legitimate on the surface, is created with the mutual intention of the parties (usually the settlor and trustee) to not be acted upon according to its stated terms.

On the 24th of October 2022, Finance Minister Clyde Caruana presented the budget measures for 2023.

Malta has introduced a significant reform of its special tax residency framework. Effective from 1 January 2027, the new Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026) (hereinafter referred to as the “new Rules”) establish a unified regime governing Malta’s principal tax residence and retirement programmes.

The Malta Budget, delivered by the Minister for Finance and Employment, Hon. Clyde Caruana, took place on the 30th of October 2023. Here is a summary of the key highlights from Malta Budget 2024.

Do the ends justify the means? In early October the CJEU delivered a landmark decision in the joint case of C-245/19 and C-246/19 of Luxembourg v B and Others – the ‘F.C case'.

A video summary of the main highlights of the Malta Budget 2021 in 180 seconds.

The Anti-Tax Avoidance Directive II, ATAD II [the ‘Directive'], is a new EU legislation on hybrid mismatches between EU and third countries.

Internationally mobile founders relocating to Malta while holding global assets face complex cross-border implications affecting tax residency, holding structures, trusts, family office governance, and succession planning across multiple jurisdictions. Malta's EU membership, English-speaking legal framework, remittance basis taxation, and growing innovation economy position it as a strategic European base for entrepreneurial families seeking stability...

Malta's personal income tax system is grounded in progressive rates that apply to an individual's chargeable income, that is, total income after deductions, exemptions, and allowances. For the 2026 basis year...

Climate change is one of the defining challenges of our modern society. The manmade global warming has already and will increasingly affect the weather and climate across the world.

This article shall tackle this question and shall particularly focus on whether importations of pleasure yachts and VAT payments thereon, can be done by an...