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The Key Employee Initiative provides a fast-track work permit for highly specialised Third-Country Nationals (TCNs), who are employed in Malta.

Since the introduction of Real Estate Investment Trusts (REITs) in the USA in the 1960s, 38 REIT frameworks have been implemented worldwide with a market cap of around $1.7 trillion.

This Article explores Malta personal taxation and what makes it so attractive for foreign individuals looking to make Malta their new home.

In today's globalised world, the concept of citizenship has taken on new meaning. The ability to hold citizenship in more than one country can provide a range of benefits, from increased...

A person who is not a resident of Malta is taxable in Malta only on Malta source chargeable income and capital gains, and on foreign source income which is received in Malta.

Located in the heart of the Mediterranean, between the north of Africa and southern Europe, Malta is a modern international commercial hub with a global draw..

When French entrepreneur Thomas Durand set out to acquire a yacht for personal and family enjoyment, his initial focus was on selecting the perfect vessel

The Maltese Government recently published the Individual Tax Programme Rules through Legal Notice 195 of 2026, introducing a new framework for individuals looking to relocate to Malta and benefit from a special tax status.

As its European customer base continued to expand, a US-based distributor of industrial equipment found that its existing business model was no longer suited to its long-term growth ambitions.

If you've ever looked at your international group structures and thought "this could work better," Malta is that sunny little dot in the Mediterranean that makes holding-company life a lot more pleasant.

If safeguarding your business and its valuable assets is a top priority, opting for a dual company structure can offer an extra level of protection.

The Minister of Finance delivered the 2025 Budget Speech on 28 October 2024, announcing that the Maltese economy has grown by 5.9% in real terms in the first 6 months of 2024.

The OECD Pillar 2 measures which introduces a global minimum effective tax of 15% for companies forming part of MNEs (Multi-National Enterprises) with a combined...

Malta resident non-dom taxation is Malta's remittance-basis tax system for individuals who are resident in Malta without being domiciled in Malta. Under article 4(1) of the Income Tax Act...

The budget speech was delivered by Professor Edward Scicluna, Minister of Finance, on the 17th October 2017 with the title of ‘Malta: Wealth to reach Everyone'.

Malta's remittance basis of taxation, combined with its treatment of digital assets, creates unique opportunities for cryptocurrency holders seeking European residency. The Global Residence Programme and The Residence Programme offer a flat 15% tax rate on remitted foreign income, while foreign-source capital gains remain outside Malta's tax net entirely.

Malta has introduced a significant reform of its special tax residency framework. Effective from 1 January 2027, the new Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026) (hereinafter referred to as the “new Rules”) establish a unified regime governing Malta’s principal tax residence and retirement programmes.