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The Malta Retirement Programme is the programme which has seen a major change out of all the aforementioned programmes.

Expatriates satisfying the definition of a qualifying beneficiary and holding an employment under a qualifying contract of employment in an eligible office in Malta may opt to be subject to tax on such income at a flat rate of tax of 15%.

Clarifications on the VAT treatment of supplies of staff following the conclusion of the Court of Justice of the EU in the San Domenico Vetraria case.

The Maltese Value Added Tax Department issued guidelines on the VAT treatment of the private leasing of aircraft.

In the world of international business and tax planning, Malta has emerged as a popular choice for multinational companies looking to optimise their tax structures through an efficient holding structure.

Under Regulation 384 of 2003 of the Value Added Tax Act of Malta it is possible to register yachts under the Maltese flag with the added bonus of paying VAT at only 5%. Yacht owners who register their yachts in Malta prior to this date and pay VAT at 5% to the Malta government will be considered to be VAT-paid on Malta’s accession to the E.U. on May 1, 2004

The High Net Worth Individuals (HNWI) Rules were launched towards the end of 2011 as part of the revamp of the permanent residence regulations.

Most people have heard of the trust and the foundation which are available to private individuals in Malta.

Electronic services can encompass a diverse range of offerings, including website supply, web hosting, remote maintenance of software and hardware, software supply and updates...

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks.

With the Legal Notice No 159 of 2025, Malta has updated the regulations for the acquisition of Maltese citizenship.

Various measures were introduced through Malta Enterprise to assist businesses (both companies and self-employed) impacted by COVID-19.

A company incorporated under the Companies Act is required by Article 163 to prepare financial statements.

The beginning of 2024 marks a promising start for the Bank of Valletta Group as it maintains its strong financial standing, achieving a profit before tax of €63.7 million for the first three months of 2024...

Zerafa Trustees' managing director Balázs Karacsony gives us some insight into the company's personal approach and its raison d'etre.

The Minister of Finance, the Economy and Investment, the Hon. Mr. Tonio Fenech delivered the 2011 Budget Speech on the 25th October 2010 and announced a number of fiscal measures aimed at incentivizing internationalisation, investment and business, amongst others.

While many are aware of the fact that Malta offers a pleasant climate, a charming lifestyle, a business-friendly environment and an attractive tax regime, fewer are aware that eligible businesses might benefit from a suite of financial incentives to further enhance their offering, which positions Malta as an appealing destination for many companies.