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The Malta Budget 2021 was presented by the Minister for Finance, Dr Edward Scicluna on Monday, 19th October.

When acquiring a business in Malta, buyers face a fundamental choice: purchase the company's shares or acquire the business assets directly. While asset purchases offer flexibility in selecting what to acquire, they introduce complex legal challenges spanning asset identification, employee transfers, intellectual property rights, and tax implications that require careful navigation through Malta's regulatory framework.

The Nomad Residence Permit was introduced to attract remote professionals and digital nomads to Malta, reinforcing the country's position as an innovation-friendly jurisdiction for location-independent work.

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.

Malta's remittance basis of taxation, combined with its treatment of digital assets, creates unique opportunities for cryptocurrency holders seeking European residency. The Global Residence Programme and The Residence Programme offer a flat 15% tax rate on remitted foreign income, while foreign-source capital gains remain outside Malta's tax net entirely.

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.

On the 17 November 2014 the Hon Minister of Finance Prof. Edward Scicluna presented Malta’s 2015 Budget.

This report explores the key measures of the 2022 Malta budget.

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.

Indirect taxes are a type of tax levied on goods and services that are ultimately passed and paid for by another entity or individual.

Deciding upon an investment vehicle structure and location is a key decision for every investor and wealth manager to make.

Amplifying its efforts to crack down on U.S. taxpayers' use of Malta pension funds to attempt to achieve federal income tax savings, the IRS recently has issued proposed regulations...

The beneficiary can be a natural or legal person, a trust or another foundation.

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.

Malta's remittance basis of taxation offers favorable treatment for individuals who are resident but not domiciled in Malta, taxing foreign-source income only when received in Malta while exempting foreign capital gains entirely.

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

The measures announced tonight by the Minister of Finance, the Economy and Investment in the budget speech for 2013 include: