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The Maltese legal system is mixed. For many centuries it was based on Roman law as codified by the Emperor Justinian, with the civilian influence being further strengthened during the rule of the Order of St John, ...

Malta Highlights and Taxation and Investment Guide.

Formalities. In order to create an enforceable debt obligation of the obligor to the seller: (a) is it necessary that the sales of goods or services are evidenced by a formal receivables contract...

The Internal Revenue Service and the US Department of the Treasury issued Notice 2013-43 today announcing revised timelines for implementing various provisions under the Foreign Account Tax Compliance Act.

The Malta Budget 2026 placed a strong emphasis on supporting families and strengthening the social safety net. A key feature of the budget was the introduction of new "parent...

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.

The 2016 Budget which was announced last week was a historic one as it was the first to be presented in the new House of Representatives by Malta's Finance Minister, Professor Edward Scicluna.

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