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Dixcart Air Marine assists clients with the registration of yachts, ships, and aircraft in a number of different jurisdictions.

Choosing the right jurisdiction for the registration and domiciliation of a yacht is key. Especially for your luxury yacht.

As from January 2021 the methodology of how the wage supplements are being calculated has been significantly revised.

The 2025 Audit Exemption Rules L.N.139 of 2025, repealing the Audit Report Waiver and Deduction Rules S.L.372.29, introduce new rules for newly incorporated companies...

Ms Santos, a Brazilian software developer, had built a successful career with a Swedish technology start-up, working almost entirely remotely.

Malta's aviation industry offers an attractive personal tax regime for non-domiciled individuals employed in senior/managerial roles in the sector.

Usually experienced entrepreneurs invest in Malta because they understand the numerous benefits that Malta offers to develop the foreign investments, but it is not a general rule.

Recent amendments to Maltese income tax legislation which entered into force via Legal Notice 429 of 2010 provide for a tax exemption on royalty income derived from eligible patents, in respect of qualifying inventions.

Bank of Valletta today announced its performance for Financial Year ending 31st December 2023, registering a profit before tax of €251.6 million.

On 20 September 2023, the General Court of the European Union ("GCEU"), in the case of Belgium v. Commission (Case T-131/16 RENV), in direct contrast to its initial decision in 2019, confirmed the

The Malta Nomad Residence Permit enables holders to retain their current employment based in another country while legally residing in Malta. The permit is accessible to everyone who is able to conduct their work remotely.

Recently decided VAT cases concerning the VAT exemption applicable to the ‘management of special investment funds’.

Tax transparency requirements are evolving rapidly, with Public Country-by-Country Reporting now mandating that large multinational groups disclose detailed financial and tax information across jurisdictions. Understanding which entities fall within scope, what information must be reported, and how to prepare for upcoming deadlines is essential for organizations operating in Malta and across the EU.

When a company in Malta derives royalty income from qualifying IP rights, any income stemming from those rights is exempt from corporate tax in Malta.

The Maltese economy, with a growth of 7.5% in 2023 due to net exports, is predicted to maintain its growth with a projected GDP increase of 4.9% in 2024 and 4.3% in 2025.

On 2 September 2025, the Maltese Government enacted Legal Notice 188 of 2025, establishing the Final Income Tax Without Imputation Regulations (FITWI), 2025, under the Income Tax Act (Cap. 123).

Malta is consolidating four existing tax programmes into a unified Individual Tax Programme framework, effective January 2027. The new rules introduce significantly higher minimum tax thresholds, increased property requirements, and stricter application fees while maintaining the attractive 15% flat tax rate on foreign-sourced income remitted to Malta.