891 results found

The momentum of the Maltese economy shows no signs of abating.

Malta's Global Residence Programme (GRP) will be replaced by a new Individual Tax Programme from January 2027, introducing substantially higher entry requirements including increased minimum tax obligations and stricter property thresholds. Eligible applicants who submit applications before December 31, 2026 can secure grandfathered status under the current, more favorable GRP terms until 2031, potentially saving significant costs on application fees, property requirements, and annual tax minimums.

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.

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.

The onset of ESG is transforming the way companies perceive taxation. Tax is no longer a matter of basic compliance but is permeating corporate governance policies. ESG measures a broad range...

CSB Group announces their presence at major industry events throughout 2026, including prestigious yachting festivals in Cannes and Monaco, gaming summits in Lisbon and Rome, and Malta's premier financial services conference. The firm also highlights recent regulatory updates affecting Malta's tax residence programs and ship registry authentication procedures.

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

This is the first immovable property acquired inter vivos by such person as evidenced thereby and declared to the notary in writing.

Malta has enacted Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026 (the "Rules")...

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

Malta's Tax and Customs Administration has issued new guidance on the VAT treatment transition for gambling and betting services, effective October 1, 2026. The guidance addresses critical compliance considerations for gaming operators as previously exempt activities become taxable, including revenue stream mapping, contract management, input VAT recovery opportunities, and cross-border cost implications.

VAT treatment for yachts is a crucial consideration for owners, whether the vessel is used for private pleasure or commercial purposes.

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.

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.

Malta has created various fiscal incentives to make its position stronger and tax competitive in the Business Aviation Industry mostly in connection to aircraft engine and aircraft operators.

On 10 September 2024, the Grand Chamber of the Court of Justice of the European Union delivered a landmark judgment in favour of the European Commission in the appeal case C-465/20...

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