Maltese Citizenship for Exceptional Services

On 20th November 2020 the Maltese Government published Legal Notice 437 of 2020 laying out requirements for the granting of citizenship by naturalisation for exceptional services to the Republic of Malta on the basis of humanity and on the basis ...

Taxation of Shipping Enterprises: Malta’s Revised Tonnage Tax Regime

Fiscal considerations play a crucial part when determining under which flag administration one would like to register a vessel. Various measures have been taken by the Member States in order to sustain the competitiveness of EU flag states. ...

Malta Visa and Residence Programme

While you are at home as the world is fighting the pandemic, it is a good time to plan ahead and prepare for the times when borders reopen and flights resume. The Malta Residence and Visa Programme (MRVP) was introduced in 2015 and has been one ...

The Malta Retirement Programme

Malta, a European country located in the heart of the Mediterranean, enjoys 300 days a year of sunny weather, crystal clear sea waters and warm climate throughout the year. English is one of the two official languages, it has excellent ...

Malta introduces Patent Box Regime

Aiming to further increase its competitiveness as a jurisdiction for the holding and development of intellectual property rights, Malta has introduced a Patent Box Regime by means of Legal Notice 208 of 2019 entitled the Patent Box Regime ...
Subject to specific conditions, two or more legal persons established in Malta may now apply to be registered as a single taxable person for the purposes of the VAT Act (VAT Group). Once successfully registered, transactions taking place between ...

Malta: Private Client Guide 2020

The International Comparative Legal Guide to Private Client 2020 is now live and free to access. Our firm’s in-depth chapter on Malta, authored by Dr. Silvio Cilia and Dr. Louella Grech, covers common issues in private client planning, ...

Budget 2020 Tax Measures

On 14th October 2019, the Minister for Finance the Hon. Edward Scicluna, presented the Budget for 2020.  The Budget Speech did not refer to major changes to the Maltese tax system.  Unlike previous Budget Speeches the Budget Speech for 2020 ...

The Maltese Fiscal Unity Regime

The Consolidated Group (Income Tax) Rules, 2019 (CGR Rules) were introduced in June of 2019 through Legal Notice 110 of 2019 and are applicable to Maltese companies who have their financial year starting on or after the 1 January 2019. Unlike ...

Payment of Social Security Contributions Contingent on the Establishment of Residence?

The title of this article may preliminarily be perceived as self-evident and self-explanatory, nevertheless this apparent clarity becomes nebulous when applied to sea-farers on board Maltese vessels. The general perception pertaining to the ...
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