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Malta has introduced a new legislative framework governing the taxation of highly skilled expatriate professionals through Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026...

On 19th January 2024 the Commissioner for Tax and Customs ('CfTC') issued interpretative guidelines in terms of Article 96(2) of the Income Tax Act which are to be read in conjunction...

The European Commission has unveiled a comprehensive tax simplification package aimed at streamlining the EU's corporate tax framework through two key proposals: the Direct Taxation Omnibus and the recast of the Directive on Administrative Cooperation. These reforms seek to reduce complexity, eliminate overlapping provisions, and enhance competitiveness by simplifying withholding tax relief, revising anti-tax avoidance rules, and consolidating administrative cooperation mechanisms across Member States.

For this third in our series going more in-depth on Malta, our local Head of Accounting explains the Maltese tax refund system.

The tax environment in Malta has experienced significant changes the past years, in view of the international consensus to combat harmful tax practices.

With effect from 1 January 2015, telecommunications, broadcasting and electronic services supplied to private consumers (private individuals / non-taxable persons) in the EU will be taxable in the Member State of the customer

CSB Group assists clients throughout the entire ship registration and deregistration process, among other shipping services.

Mr Mario Rossi is an Italian entrepreneur who has invested in several companies across Europe in different sectors. He owns 70% of a German manufacturing company, 60% of a Czech software company, and 80% of a Spanish distribution company.

The Maltese tax regime has historically been based on a full imputation system, further enhanced by a network of over 70 Double Taxation Agreements, and by the possibility to apply for unilateral tax relief for countries with whom a DTA is not in place

An additional number of wide-ranging measures have been launched by Malta Enterprise to assist businesses in countering the economic impact of COVID-19.

Modern family wealth is increasingly international. Entrepreneurs, investors, and high-net-worth families often hold assets across multiple jurisdictions, while family members may reside in different countries.

When discussing company incorporating in Malta and its benefits, the tax aspect is mentioned more often than others. Everyone has heard about Maltese attractive tax environment with the unique full imputation system...

Congratulations if you have arrived at the stage where you are considering whether you need to consolidate your financial records.

Tax exemption applicable on any pension income derived on, or after 1 January 2022, by an individual who is at least 61 years old.

With the Great Wealth Transfer currently taking place, a Trust is a vital tool when it comes to succession and estate planning.

Malta, a sunny island nation in the Mediterranean, has been steadily growing its economy and establishing itself as an attractive destination for businesses, as well as being a wonderful place to live.

They provide a single special tax status framework covering the ground of four instruments currently in force: the Global Residence Programme, The Residence Programme, the Malta Retirement Programme and the United Nations Pensions Programme (together, the existing programmes).