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Thus, although the immovable property would have been acquired by the trustee rather than by the settlor, the property so acquired would still be deemed to have been settled on trust by the settlor.

Malta’s tax treaty network, consisting of 63 tax treaties, has experienced a significant degree of development over the past six months.

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.

In today's WH Insights video, Aleksandr Belugin, Junior Associate at WH Partners talks about tax and NFTs. WH Insights is a video series discussing key legal concepts, trending legal topics, news and legal updates.

Malta has just amended the Trusts and Trustees Act (Chapter 331 of the Laws of Malta) to allow for the creation of trusts in Malta. This brief introduction to trusts in Malta relates to situations where the settlor and beneficiaries of the trust are non-resident in Malta or hold Permanent Residence Permits in Malta.

Maltese legislation allows the setting up of pension schemes towards which individual members can voluntarily make contributions with the intention of deriving benefits.

On 2 September 2025, the Government of Malta published Legal Notice 188 of 2025: the Final Income Tax Without Imputation Regulations, 2025 (the "Regulations").

Malta, a charming Mediterranean island nation, has become increasingly popular among expatriates and professionals seeking to relocate to a vibrant, culturally rich, and economically stable country.

There were several important legislative changes which were published over the course of September 2025. Below is an overview of the key updates across different areas.

Over the last week, many countries have announced a variety of economic measures aimed at relieving the distress many businesses are facing due to the coronavirus pandemic

COVID-19/EMPLOYMENT/FINANCIAL SERVICES/NEWS COVID-19 Wage Supplement deadline for new Applications is 19 June 2020 Malta Enterprise has issued an announcement on its website stating that the deadline for registering new applications for the COVID-19 Wage Supplement is tomorrow, 19 June 2020.

On 23 January 2026, the Legal Notice titled “Tax Treatment of Highly Skilled Individuals Rules, 2026” became effective.

The Investment Services framework in Malta offers various advantages to service providers looking to set-up shop or expand their presence in Europe.

An independent EU member state in the middle of the Mediterranean Sea - Malta -offers an advanced legal basis for a set-up of securitization structures.

The Court of Justice of the European Union (CJEU) delivered its decision in the case of AURES Holdings a.s. v Czech Appellate Financial Directorate...

The guidelines which are based on the current yacht leasing measures, seek to mitigate the VAT impact on the purchase of an aircraft and its engines.

Malta has reshaped its aviation identity over the past 15 years. From solid legal reforms to tax optimisation and strategic clustering, it's now seen as one of Europe's most attractive jurisdictions for aircraft registration, leasing and aviation services.