Articles & Publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
Legal Notice 195 of 2026, entitled the Individual Tax Programme Rules, 2026, was published on 14 July 2026 under the Income Tax Act (Cap. 123). The Rules introduce a new, consolidated framework for Malta’s special tax…
Malta’s United Nations Pensions Programme (UNPP) is a specialised residency and tax programme designed for retired United Nations officials and beneficiaries receiving a United Nations pension or widow’s/widower’s…
Malta has become an increasingly attractive destination for U.S. nationals seeking a tax-efficient European base, thanks to its favorable fiscal framework, English-speaking environment, and high quality of life. For…
Malta has increasingly become one of the most attractive destinations for Americans looking to retire abroad. With its Mediterranean lifestyle, favourable tax regime, high quality healthcare, and English-speaking…
In 2026, Malta introduced a new regulatory framework aimed at encouraging youth entrepreneurship and enabling young people to participate more actively in the economy. The measures, announced in connection with the 2026…
By means of Act III of 2026, the Government of Malta has published the legislative framework to implement the budget measures for the financial year 2026 together with other administrative measures, amongst which are a…
The Malta Nomad Residence Permit offers more than the opportunity to live and work remotely from Malta—it also encourages cultural integration. In collaboration with Heritage Malta, Residency Malta provides an exclusive…
To qualify for Maltese citizenship through naturalisation, applicants must meet the following conditions: Residency Requirement: Applicants must have legally resided in Malta for at least five (5) years, including 12…
Foreign nationals married to a Maltese citizen may apply for Maltese citizenship by registration under the Maltese Citizenship Act. This process allows a spouse of a Maltese national to acquire citizenship once specific…
If you are living or planning to relocate to Malta, understanding your access to public healthcare is essential. A Health Entitlement Certificate in Malta serves as official proof that you are eligible to receive…
In January 2026, the Government of Malta published Legal Notice 20 of 2026, officially titled the Tax Treatment of Highly Skilled Individuals Rules. Effective from 1 January 2026, this new regime consolidates multiple…
Voluntary winding up is a formal process regulated by the Maltese Companies Act (Chapter 386 of the Laws of Malta), allowing members of a company to dissolve the entity in an orderly manner. Before opting for a…
Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules (Legal Notice 250 of 2025), introduced a 15% tax rate for senior employees of specific undertakings with effect from 1…
Malta offers a range of residency options designed to attract high-net-worth individuals, retirees, and internationally mobile professionals. The most common comparison is between Maltese tax residency programmes—such…
Malta offers several tax residency programmes aimed at attracting foreign individuals, most notably the Global Residence Programme (GRP), The Residence Programme (TRP), and the Malta Retirement Programme (MRP). While…
Malta has revisited the legal framework governing the grant of citizenship by naturalization based on meritwhereby extraordinary talent, service, and contributions to the Republic and humanity at large could be an…
During the 2026 Budget Speech, the Government announced the introduction of new tax rates, in addition to the existing ones, applicable to married individuals with children and parents. These revised tax brackets…
This articles outlines the key aspects of the tax treatment of directors’ fees in Malta, including residency and source rules, taxation of non-resident directors, and reporting obligations. Directors’ fees in Malta…
Malta offers one of the most attractive tax regimes in the EU for skilled professionals through the Highly Qualified Persons (HQP) Rules. These rules were introduced to attract top talent to Malta’s thriving financial…
Choosing a holding company structure in Malta offers compelling fiscal advantages, positioning Malta as a preferred base for international investment and asset-holding. Participation Exemption & Capital Gains A Maltese…
