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The introduction of the participation exemption in 2007 has enhanced Malta's position as a premier EU holding company location.

Malta's Fiscal Unity Regime offers international corporate groups a powerful tool to streamline tax administration and enhance cash flow efficiency within the EU. By allowing qualifying group...

Amendments to the Tax / Duty Schemes for transfers of old and vacant property, property in UCAs and property developed according to approved criteria.

The Income Tax Management Act, Chapter 372 of the Laws of Malta (‘ITMA') grants extensive powers to the Commissioner for Revenue (‘CfR') especially in the context of income tax collection.

There were several important legislative changes which were published over the course of March 2026. Below is an overview of the key updates across different areas.

A Residence Programme ("TRP Rules") has been introduced with effect from 1 July 2013 for individuals who are nationals of the EU, EEA or Switzerland (but not Maltese nationals) in terms of Legal Notice 270 of 2014 and Articles 56(23) and 96 of the (Malta) Income Tax Act, Chapter 123 of the Laws of Malta ("ITA"), and which TRP Rules confer on the successful applicant a special tax status.

DAC8 primarily extends the EU tax transparency rules to cover crypto-assets and e-money and will apply to all crypto-assets service providers (CASPs) providing a service in the EU.

Our Malta office had the pleasure to interview Capt. Charles Pace, the Director of the Civil Aviation Directorate.

There are times when winding up a company is the right step. Whether it's part of a group restructuring, the closure of a dormant entity, or a planned exit, voluntary liquidation requires proper preparation.

De facto partnerships, also known as common-law relationships, have been gaining legal recognition around the world, as has been the case in Malta for a few years.

Malta's citizenship and taxation systems operate independently, with tax obligations determined by residence and domicile rather than nationality. The Malta Citizenship by Merit programme allows individuals to acquire citizenship while benefiting from the country's non-domiciled tax regime, which taxes only Malta-sourced income and foreign income remitted to Malta.

For many years, Malta has been and still is a prime destination for expats who want to retire.

Malta's Commissioner for Revenue published, on 19 June, new guidelines under Article 6 of the Income Tax Act on tax benefits for "investment services and insurance expatriates".

Malta's company tax system has long been based on a full imputation system. Under this system, a Maltese company pays tax (at the standard 35% rate) on its profits, and any tax paid is "imputed" to shareholders...

Often the greatest challenge for individuals and families is not generating that wealth but managing its transition from one generation to the next. Ensuring that your children and possibly their children do not have financial worries (or less) and moving wealth from one generation to the next is often one of the greatest challenges, and preserving that wealth for future generations often requires a different strategy.

The Maltese Government has enacted Legal Notice 139 of 2025 — the "Audit Exemption Rules, 2025", under the Income Tax Management Act (Cap. 372) (ITMA).

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.