The US–Malta Double Tax Treaty provides a strategic framework for US investors, founders, and family offices structuring into Europe, combining reduced withholding taxes with robust anti-abuse protections. This analysis examines how Malta serves as an EU gateway jurisdiction for US capital, offering efficient holding structures and cross-border wealth planning opportunities. Understanding the treaty's Limitation on Benefits clause and substance requirements is essential for US businesses and private c

The Maltese VAT Department has just published a guideline about the taxation of yachts which are lease-purchased to third parties by a Maltese International Trading Company (herein called an ITC). For the purposes of these guidelines, a lease-purchase is seen as a situation whereby a Maltese company purchases a yacht and leases it to a third party with an option in favour of the third party to purchase the boat at a reduced price at the end of the lease.

The Nomad Residence Permit was introduced to attract remote professionals and digital nomads to Malta, reinforcing the country's position as an innovation-friendly jurisdiction for location-independent work.

Amplifying its efforts to crack down on U.S. taxpayers' use of Malta pension funds to attempt to achieve federal income tax savings, the IRS recently has issued proposed regulations...

Malta's remittance basis of taxation offers favorable treatment for individuals who are resident but not domiciled in Malta, taxing foreign-source income only when received in Malta while exempting foreign capital gains entirely.

Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.

S.L. 123.204 entitled "Pensions (Tax Exemption) Rules" was introduced to gradually exempt pension income over a five-year period starting in 2022 by exempting 20% of pension income...

Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.

Malta's Individual Tax Programme consolidates special tax status for international residents, retirees and UN pensioners from January 2027, offering a 15% rate on qualifying foreign income received in Malta. With minimum annual tax ranging from €15,000 to €35,000 depending on category, the programme requires qualifying property, medical insurance and compliance with specific eligibility conditions across four distinct resident categories.

This article shall tackle this question and shall particularly focus on whether importations of pleasure yachts and VAT payments thereon, can be done by an...

Under Maltese law, collective investment schemes that qualify as Professional Investor Funds are subject to a significantly lighter and more flexible regime than retail funds.

Following the European Court of Justice's 2025 ruling, Malta's citizenship regime has undergone a fundamental transformation from investment-based acquisition to a merit-driven framework centered on exceptional service or contribution. This analysis examines how the new system aligns with EU law, defines the criteria for extraordinary merit, and outlines the application process within Malta's national interest framework.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.