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The Malta Budget for 2022 focuses on a number of measures targeted at supporting economic growth in a post-pandemic environment, as well as environmental and sustainability measures.

When the International Monetary Fund first raised the concept of a service aimed at large taxpayers, the officials at the Malta Tax and Customs Administration (MTCA) were taken aback.

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 attracts digital nomads worldwide, thanks to its Mediterranean climate, vibrant culture, and increasingly favourable tax regime tailored for remote workers.

The OECD's new measures on base erosion and profit shifting have caused much uncertainty for companies throughout Europe.

The Budget for the 2026 legislature was presented to the Maltese Parliament on the 27th of October 2025, highlighting Malta's continued strong economic...

Malta's EU membership has made the country a competitive jurisdiction for tax planning and corporate structures.

When most people think of Malta, they picture blue seas, sun-soaked days, and historic charm.

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...

On 22 January 2024, the Commissioner for Tax and Customs published updated guidelines in terms of Article 6 of the Income Tax Act (ITA) concerning Investment Services and Insurance Expatriates.

The GRP Rules replace the Residence Scheme for High Net Worth Individuals applicable to non-EU/ non-EEA/non-Swiss Nationals with effect from 1 July, 2013 and the scope of the GRP Rules are to set out more favourable conditions under the new programme.

The 2026 Malta Budget underscores the country's strong economic momentum and resilience amid global uncertainty. The GDP grew by 3.1% in the first half of 2025, the highest rate in the EU...

For decades, US businesses viewed tax treaties primarily as technical instruments and mechanisms to reduce withholding tax or avoid double taxation on cross-border income.

A local file is meant to provide detailed information with respect to transactions entered into between the entity and its related entities within the MNE group.

In July 2013, Malta's VAT Department published guidelines clarifying the VAT treatment of short-term yacht charter activity commencing in Malta.

Malta's residence, tax and citizenship framework offers high-net-worth families a structured pathway to European Union-based relocation through permanent residence permits...

Value Added Tax (VAT) is an important component of the tax framework in Malta, which has an impact on local businesses and also international entities conducting business in Malta.