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Malta's Budget for 2026, is crafted to sustain robust economic growth while supporting businesses and families. It delivers a mix of corporate incentives, tax relief measures, and social initiatives...

The formula for successful wealth and tax management can be easily encapsulated in two words –planning and reviewing.

Most people have heard of the trust and the foundation which are available to private individuals in Malta.

The Malta's Small Commercial Yacht Code is the latest addition to the Maltese yacht legislation.

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

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

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.

Our Malta office had the pleasure to interview Capt. Charles Pace, the Director of the Civil Aviation Directorate.

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

While the post-Brexit landscape may appear limiting for UK business owners or investors seeking access to the EU market, this does not have to be the case. Malta, a full EU member state...

De facto partnerships, also known as common-law relationships, have been gaining legal recognition around the world, as has been the case in Malta for a few years.

On 17 April 2025, Malta enacted the Budget Measures Implementation Act of 2025 ("Budget Act").

Located in the heart of the Mediterranean, between the north of Africa and southern Europe, Malta is a modern international commercial hub with a global draw..

Not many UK citizens who are in receipt of a pension in the UK know that in terms of the Double Taxation Relief (Taxes on Income) (United Kingdom of Great Britain and Northern Ireland) Order, 1995 (Articles 18 and 19(2)), UK citizens who take up residence in Malta can have their pensions remitted to them in Malta free of any UK income tax.

Revenue from direct and indirect taxation is expected to reach €2.5 billion, while €419.20 million consists of revenue from other sources.

Accounting principles/financial statements – IAS/IFRS/General Accounting Principles for Smaller Entities (GAPSE).Financial statements must be prepared annually.