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In Part 1 of this series, we looked at how international passenger transprot benefits from a VAT exemption. In Part 2, we explored how aircraft leasing and leasing chains can qualify for exemption...

Malta has, for years, been a maritime nation of repute.

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 publication of Act No. IV of 2026 on 17 March 2026 confirms the return of the Commercial Court in Malta, marking a significant development in the country's judicial landscape for commercial disputes.

There are also a number of fiscal incentives when looking at Malta as a jurisdiction of choice to set up an aviation company and consequently own, operate and/or lease aircrafts.

Registering a ship under the Maltese Flag State offers numerous advantages, one of the most notable being the Tonnage Tax regime. Unlike standard corporate entities, ships registered in Malta.

The Maltese Government has expressed the intention to establish a successful Aviation Register directed towards drawing international airlines and other companies in this industry to serve as an important milestone in building an aviation service cluster in Malta.

On the 6th of July, 2021, the Aircraft Registration (Amendment) Act (Act 37 of 2021 of the laws of Malta) was published amending primarily the Aircraft Registration Act (Cap 503 of the laws of Malta).

Civil drones are the 21st century dancers in the sky.

The Merchant Shipping Directorate of Malta has announced that, effective from the 1st of June, 2025, it will begin issuing electronic certificates for vessels registered under the Malta flag.

Malta has become a key player in the global aviation sector, offering an attractive and efficient framework for aircraft registration.

Malta has made considerable efforts in the field of aviation in recent years. Malta's aviation laws were revamped and modernized by the Aircraft Registration Act, 2010 and Malta's accession to the Convention on International Interests in Mobile Equipment, 2001 and its Aviation Protocol in 2011 contributed to no small extent to put Malta firmly on the aviation map

Resident agents must collect certain documents from international owners, particularly those outside the EU and UK who own or intend to own non-commercial or pleasure vessels of 24 meters or more. Similar requirements apply to owners based in jurisdictions listed on the EU Sanctions Map, unless the owner is a bank, financial institution, or publicly listed company.

The Malta Ship Registry has introduced a new procedure aimed at simplifying the authentication of foreign documents submitted for ship registration and related filings.

Building on the introduction of the Small Commercial Yacht Code in 2024, Malta is once again reinforcing its status as a global leader in the yachting sector, this time by updating its established Commercial Yacht Code.

In 2010 Malta embarked on an ambitious project to introduce the Aircraft Registration Act (the "ARA") and to accede to the Cape Town Convention and its Aircraft Protocol.

The validation period shall start operating at that particular moment when the vehicle arrives in Malta.