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As the smallest EU member state, we have much to offer.

Legal Notice 411 of 2018 was published on 11th December 2018 by the Minister of Finance (Malta), containing The European Union Anti-Tax Avoidance Directives Implementation Regulations (ATAD EU 2016/1164) of July 2016.

In response to a request for a preliminary ruling from the Supreme Court of Netherlands, the Court of Justice of the European Union (Seventh Chamber) delivered its opinion on the 30 January 2020, regarding the important issues between, ...

Tax transparency requirements are evolving rapidly, with Public Country-by-Country Reporting now mandating that large multinational groups disclose detailed financial and tax information across jurisdictions. Understanding which entities fall within scope, what information must be reported, and how to prepare for upcoming deadlines is essential for organizations operating in Malta and across the EU.

Mr Mario Rossi is an Italian entrepreneur who has invested in several companies across Europe in different sectors. He owns 70% of a German manufacturing company, 60% of a Czech software company, and 80% of a Spanish distribution company.

The Maltese tax regime has historically been based on a full imputation system, further enhanced by a network of over 70 Double Taxation Agreements, and by the possibility to apply for unilateral tax relief for countries with whom a DTA is not in place

Modern family wealth is increasingly international. Entrepreneurs, investors, and high-net-worth families often hold assets across multiple jurisdictions, while family members may reside in different countries.

Malta, a sunny island nation in the Mediterranean, has been steadily growing its economy and establishing itself as an attractive destination for businesses, as well as being a wonderful place to live.

The aviation sectors in Malta and Cyprus are experiencing significant growth, leveraging their strategic geographic locations and favourable regulatory environments.

On 2 September 2025, the Maltese Government enacted Legal Notice 188 of 2025, establishing the Final Income Tax Without Imputation Regulations (FITWI), 2025, under the Income Tax Act (Cap. 123).

During the past decade Malta has consolidated its status as an international centre of maritime excellence. Currently Malta has the largest shipping register in Europe and the sixth largest in the world.

Malta has secured the top position in the 2026 Global Citizenship Program Index, reinforcing its reputation as a premier destination for family offices and ultra-high-net-worth individuals...

On the 2 September 2025, the Minister responsible for finance issued the Final Income Tax Without Imputation Regulations (the "Regulations") (L.N 188 of 2025).

A new Fast-track work permit has been introduced in Malta called the Specialist Employee Initiative (SEI). This route is applicable to specialised employees that are not eligible...

Relocating to a new country is a life-changing decision that cannot be taken lightly. Immigration status, residence permit, job availability, healthcare and education are just a few of the many elements individuals and their families need to assess before taking such an important step in their lives.

Ms Santos, a Brazilian software developer, had built a successful career with a Swedish technology start-up, working almost entirely remotely.

Malta is consolidating its four existing tax programmes into a unified Individual Tax Programme framework, effective January 2027. The new rules introduce significantly higher annual tax thresholds, increased property requirements, and stricter application fees while maintaining the attractive 15% flat tax rate on foreign-sourced income remitted to Malta.