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A new gambling legislation, the Government Emergency Ordinance (GEO 92/2014), is to enter into force in Romania on 13th February 2015, after the government approved amendments, right before the end of 2014, to the country's main piece of legislation on gambling, Government Emergency Ordinance (GEO 77/2009).

"Bitcoin is now considered an investable asset" – reads the first sentence of the interview with Mathew McDermott, Global Head of Digital Assets at Goldman Sachs in the newly-issued report by the bank.

With a potential internal market of 450 million consumers, the European Union is one of the biggest markets in the world.

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 17th December 2019, regulations to transpose Directive 2018/822 on mandatory disclosure rules were published in Malta enacting new mandatory exchange of information obligations on intermediaries and taxpayers.

Malta has introduced a new Individual Tax Programme consolidating four existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on qualifying foreign income, the reforms introduce higher economic thresholds, renewable five-year status periods, and enhanced compliance requirements, signaling Malta's evolution toward attracting genuine international residents committed to establishing meaningful economic presence.

Income tax in Malta is governed by the Income Tax Act and the Income Tax Management Act, together with their respective subsidiary legislation, and collectively referred to as the Income Tax.

Malta: Mediterranean weather, high standard of living, minimal taxation, no minimum residency requirement – the best option world-wide for establishing your residence

In Malta, unlike many other countries, there isn't a long list of taxes which are associated with purchasing a property. For instance, there are no VAT implications on the purchase or sale of any immovable...

Act XVIII contains fiscal amendments to implement some of the Budget Measures for 2021. We highlight the salient income tax and duty measures enacted.

In terms of Article 96 (2) of the Income Tax Act, the Commissioner for Revenue has released guidelines in relation to Council Directive (EU) 2021/514 of 22 March 2021...

S.L. 123.204 gradually exempts pension income over a five-year period starting in 2022. Legal Notice 356 of 2024 has revised thresholds applicable to exempt pension income earned on or after 1 January 2025 for 2025 and 2026.

The Commissioner for Revenue has recently published an amended version of the Guidelines regarding the VAT treatment of Yacht Leasing in Malta.

Global mobility is no longer a question of convenience or lifestyle optimisation. It is increasingly being treated as a function of jurisdictional risk management rather than personal preference.

Through Legal Notice 188 of 2025, published on 2 September 2025, the Minister responsible for finance introduced the Final Income Tax Without Imputation Regulations...

Many small businesses and self-employed individuals question whether they should keep their accounting records up to date like big businesses.

The Strategic Plan for 2023-2025 That that we launched in April 2023 laid out on the way in which we deliver transformation. The objectives were very clear but at that time, the work needed seemed insurmountable.