In 2007, Malta enacted specific legislation regarding foundations. Subsequent legislation was introduced, regulating the taxation of foundations, and this further enhances Malta as a jurisdiction for international private asset planning.

Malta holds a respected position in international wealth planning, offering a legal framework that combines robust asset protection, strategic flexibility, and EU-aligned regulatory oversight.

In 2021 the EU tackled business taxation with the aim of promoting a robust and efficient business tax system with long term benefits.

In a precedent-setting decision, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled in favor of SC Lowy P.I. (Lux) S.A.R.L., addressing the applicability of the Principal Purpose Test (PPT)...

Many individuals mistakenly believe that obtaining beneficiary status under Malta's Global Residence Programme or The Residence Programme automatically qualifies them for a Malta Tax Residence Certificate. This article examines the critical legal and administrative distinctions between these two separate processes, explaining when and how individuals can successfully obtain a Tax Residence Certificate beyond their programme beneficiary status.

The United States and Malta announced on 16 December 2013 that they have signed an Intergovernmental Agreement to improve international tax compliance and to implement the U.S. Foreign Account Tax Compliance Act.

On 4 September 2013 Malta and Ukraine signed a tax treaty which is the first agreement of this kind between the Contracting States. The main features of the treaty are summarised below.

Malta is world-renowned for being one of the best places to set up international business, whether it is a new start-up or the relocation of an existing company.

A country which is small in size but a giant in stature, Malta is rapidly gaining more and more attention on the global stage.

The Republic of Malta has entered into double tax treaties or agreements with a considerable number of countries.

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

The European Commission has adopted a comprehensive tax simplification package aimed at streamlining compliance burdens for businesses operating within the EU's internal market. Through the Direct Taxation Omnibus and the recast of the Directive on Administrative Cooperation, the proposals seek to address the complexities that have emerged from numerous EU tax directives, the Pillar 2 global minimum tax, and varying implementation approaches across Member States.

The OECD's Base Erosion and Profit Shifting (BEPS) initiatives have significantly influenced international tax policies, focusing on curbing tax avoidance...

Malta has introduced the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules ("Rules"), establishing a framework designed to attract and retain senior and specialised professionals...

Under Maltese law, collective investment schemes that qualify as Professional Investor Funds ("PIFs") are subject to a significantly lighter and more flexible regime than retail funds.

Quo Vadis European Law on EU Citizenship, National Competence on Citizenship Acquisition Rules?

The EU's unwaving commitments towards effectively curbing money laundering and tax evasion throughout the community just increased tenfold!...

The Malta–Turkey Double Tax Treaty creates a strategic legal and fiscal bridge between Turkey and the European Union, positioning Malta as a gateway jurisdiction for Turkish entrepreneurs, founders and private clients.

Malta has consolidated its special tax status schemes into a single framework effective January 2027, offering four distinct categories for foreign residents. Each category provides a flat 15% tax rate on foreign-source income remitted to Malta, with varying minimum annual tax obligations and eligibility requirements based on nationality and income source.

The steps to set up a company in Malta are very straightforward and can be done remotely or online without the need to travel.