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Continuation of companies in another jurisdiction is often sought by investors, seeking to move their companies to other jurisdictions, however, numerous jurisdictions have various exit...

High-net-worth individuals and family offices are increasingly turning to Maltese personal investment companies to consolidate diverse portfolios spanning traditional assets, real estate, and digital holdings. This article explores how Malta's EU membership, extensive tax treaty network, and robust legal framework make it an attractive jurisdiction for structuring private wealth through corporate vehicles that offer enhanced governance, tax optimization, and simplified administration.

Malta's tax revenue reached a new high in 2023, amounting to €5,595.4 million, up €436.3 million from the preceding year and accounting for 85.3 per cent of the government's...

The Government of Malta has published Legal Notice 188 of 2025 – the Final Income Tax Without Imputation Regulations, 2025, in relation to Article 22B of the Income Tax Act. Such legal notice provides companies and certain trusts with the option to elect for a final tax rate in lieu of the imputation system, that has long characterised Malta's corporate tax regime.

The aviation industry is unlike any other when it comes to VAT. An aircraft may depart from Malta, land in Italy, be leased by a company in Ireland, and owned by an entity in France.

Malta has emerged as a thriving hub for businesses looking to expand or establish themselves in Europe.

The Criminal Code has been amended to include provisions regarding fraud against the EU's Financial Interest, thus transposing the ‘PIF Directive'.

As the funds industry seeks refuge under the protective shroud of hardening regulation, the need to reevaluate investment strategy is of heightened priority.

Malta published formal transfer pricing rules, aligning with current global standards, adopting the arm's length principle as from 1 January 2024.

Legal notice LN32 of 2024 entitled 'The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024'...

By virtue of Act No. VII of 2022 enacted on 8th February 2022 and through the introduction of article 56(26A) of the Income Tax Act (chapter 123 of the laws of Malta...

Group structures are common in Malta, especially among companies involved in cross-border operations or tax planning.

Donald Vella, Kirsten Debono Huskinson and Gabriella Chircop have contributed, once again, the Malta Chapter to the Corporate Tax 2024 Global Practice Guide, published by Chambers and Partners.

Corporate structures and tax treatment; transparent entities; determination of tax residence of incorporated businesses; applicable income tax rates.

The European Court of Justice ruled on Tuesday that online platform OnlyFans is liable for value-added tax (VAT) on the full amount paid by subscribers to content creators, not only on the 20% fee...

Imagine waking up to the sound of waves gently lapping against the shore, the sun casting its first light on the historic city of Valletta.

Through Legal Notice 97 of 2026, Malta introduced amendments to the Double Taxation Relief on Taxes on Income with Romania Order.