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Malta has secured the top position in the 2026 Global Citizenship Program Index, reinforcing its reputation as a premier destination for family offices and ultra-high-net-worth individuals...

FATCA was enacted in March 2010 as part of the Hiring Incentives to Restore Employment Act as an administrative tool to prevent and detect offshore tax evasion and improve taxpayer compliance.

Although no major changes to Malta's tax regime have been proposed in the Budget Speech 2021, a number of measures are being implemented which are geared at softening...

Double taxation occurs when tax is levied on the same income in two different points, which may also be in a cross-border context.

In the latest episode of the Ganado Meets IP podcast, Paul Micallef Grimaud, partner at Ganado Advocates, speaks to Simon Schembri and Kris Bartolo, partners at Ganado Advocates and Zampa Partners...

The demand for tax expertise for such measures has increased dramatically due to increased efforts by companies to relocate business units or entire companies abroad.

On the 2 September 2025, the Minister responsible for finance issued the Final Income Tax Without Imputation Regulations (the "Regulations") (L.N 188 of 2025).

Malta’s continuing effort in extending its tax treaty network (currently, 69 tax treaties entered into by Malta) is again evidenced by a new tax treaty signed with Liechtenstein on 27 September 2013.

As of 1st June 2018, the newly implemented VAT Grouping regulations shall enter into force. Provided that entities satisfy the necessary criteria, groups of entities are provided with the possibility of forming a VAT Group.

The Inland Revenue Department is currently sending out the tax returns for basis year 2015 to individuals' resident in Malta.

As the smallest EU member state, we have much to offer.

Any individual who carries on an economic activity in his/her own name (i.e., not through employment) is considered to be self-employed.

Malta's fiscal unity regime stands as an innovative measure of tax efficiency, offering a host of benefits to groups of companies. From simplified tax management to enhanced...

Malta's fiscal unity regime stands as an innovative measure of tax efficiency, offering a host of benefits to groups of companies.

Legal Notice 411 of 2018 was published on 11th December 2018 by the Minister of Finance (Malta), containing The European Union Anti-Tax Avoidance Directives Implementation Regulations (ATAD EU 2016/1164) of July 2016.

In November 2005, the Maltese VAT Department issued Guidelines explaining the Department’s policy with regard to the VAT treatment of yacht leasing arrangements entered into by Maltese companies.

Malta, without doubt, is one of the countries with the greatest number of residency routes; there is an option for everyone.