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In this latest in our series looking at Malta, our local Head of Accounting explores its attraction to investors.

Malta has emerged as a leading jurisdiction for Electronic Money Institutions and Payment Service Providers seeking EU market access. With a responsive regulator, efficient licensing timelines, full EU passporting rights...

Internationally mobile founders relocating to Malta while holding global assets face complex cross-border implications affecting tax residency, holding structures, trusts, family office governance, and succession planning across multiple jurisdictions. Malta's EU membership, English-speaking legal framework, remittance basis taxation, and growing innovation economy position it as a strategic European base for entrepreneurial families seeking stability...

Climate change is one of the defining challenges of our modern society. The manmade global warming has already and will increasingly affect the weather and climate across the world.

In our VAT Insight Issue No. 2013/02 we provided you with an overview of the facts, the questions referred to the Court of Justice of the European Union for a preliminary ruling and the Opinion of the Advocate General in the fiscale eenheid PPG Holdings BV case, which particularly relates to VAT and pension fund management.

Malta's personal income tax system is grounded in progressive rates that apply to an individual's chargeable income, that is, total income after deductions, exemptions, and allowances. For the 2026 basis year...

Malta is an ideal place to take up residence.

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...

The standard corporate tax rate applicable to companies registered in Malta is 35% and there are no thresholds for reduced rates of taxation applicable.

A discussion on the proposed IASB model, an entity should recognise an impairment loss equal to the 12-month expected credit loss.

The Guide has been prepared for the assistance of those interested in doing business in Malta.

This report highlights the topical issues to consider and; the new standards and interpretations that apply at this date, and the new IFRS standards that are published but effective at later dates, and that have to be disclosed by IFRS reporters.

Налоговые льготы и стимулы, которые даются организациям для учреждения вспомогат

Malta's Permanent Residence Programme (MPRP) offers Turkish citizens and their families a pathway to permanent residency in an EU member state through real estate investment, government contributions, and charitable donations. The program provides lifetime residency status without mandatory physical presence requirements, combining tax advantages with access to the Schengen Area.