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Malta’s corporate tax regime is designed to support international businesses, offering a compliant and flexible framework for companies operating across borders.

Malta is one of the most attractive destinations for establishing holding companies dedicated to managing intellectual property (IP), thanks to its combination of favourable tax benefits, a strong legal framework, a network of over 70 Double Taxation Agreements (DTAs) and direct access to the European single market.

Malta's Commissioner for Revenue (CfR) released its "Guidelines on the Income Tax Treatment of transactions or arrangements involving DLT assets" in November 2018

Malta Enterprise has, in recent days, launched / extended a number of other measures intended to counter the economic impact of COVID-19 on a number of different levels.

As the maritime industry continues to embrace digital transformation, Malta took a significant step forward by implementing a fully electronic certification system for vessels under its flag.

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks. Since both children have finished school and have continued their studies abroad, the Wangs are considering a move of residence.

Companies which are incorporated in Malta are deemed to be resident and domiciled in Malta and chargeable to tax on a world-wide basis, irrespective of where the income generating activitiy is carried out.

The Commissioner for Revenue has issued three guidelines in relation to the treatment of transactions involving the use of DLT for income tax purposes, stamp duty purposes, and VAT purposes (the "Guidelines").

In recent years, Malta has become an attractive jurisdiction for high-net-worth individuals and families looking to establish Single Family Offices (SFOs) due to its robust regulatory environment and favourable tax regime.

In the world of international business and tax planning, Malta has emerged as a popular choice for multinational companies looking to optimise their tax structures through an efficient holding structure.

Legal Notice 191 of 2020, which came into effect from the 1st of January 2020, introduces a final tax on the assignments of rights acquired in terms of a promise of sale agreement.

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks.

With the Legal Notice No 159 of 2025, Malta has updated the regulations for the acquisition of Maltese citizenship.

While many are aware of the fact that Malta offers a pleasant climate, a charming lifestyle, a business-friendly environment and an attractive tax regime, fewer are aware that eligible businesses might benefit from a suite of financial incentives to further enhance their offering, which positions Malta as an appealing destination for many companies.

End of last year, Romania proposed a comprehensive set of tax changes designed to guarantee the long-term financial sustainability of the nation...

New Rules prescribe the tax treatment of assignments of rights on promise of sale contracts relating to immovable property situated in Malta.

Building on the introduction of the Small Commercial Yacht Code in 2024, Malta is once again reinforcing its status as a global leader in the yachting sector, this time by updating its established Commercial Yacht Code.