Articles & Publications
Latest articles & publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
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Double Taxation Relief Under Maltese Law
Malta offers one of the most comprehensive systems for double taxation relief in Europe, ensuring that income is not taxed twice — once in Malta and again in another jurisdiction. This framework enhances Malta’s…
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Malta’s Residence Non-Domiciled Regime: Tax Benefits and Key Rules
Malta’s residence non-domiciled (non-dom) tax regime offers attractive opportunities for individuals seeking an efficient and stable European base. The system allows foreign nationals who become resident in Malta but…
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Benefits of the Malta Permanent Residence Programme (MPRP)
The Malta Permanent Residence Programme (MPRP) offers a compelling route for non-EU/EEA/Swiss nationals to establish residence in Malta. Below is a summary of the key benefits that make Malta an attractive destination…
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Key Benefits of The Residence Programme in Malta
If you’re considering taking up residence in Malta under The Residence Programme (TRP) Rules, there are a number of benefits to explore — especially from a lifestyle, mobility and tax-planning perspective. Key Benefits…
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Benefits of Taking Up Residence in Malta via the Global Residence Programme
Choosing to establish your residence in Malta through the Global Residence Programme (GRP) offers a compelling mix of lifestyle advantages, tax flexibility and EU access – ideal for individuals and families seeking a…
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Malta’s Tax Rules on Cross-Border Mergers and Acquisitions
Malta offers a favourable tax regime and a robust legal framework for cross-border mergers and acquisitions (M&A). The country’s tax rules are designed to facilitate smooth corporate restructuring, maximize tax…
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Malta’s Transfer Pricing Rules
Malta’s transfer pricing rules are designed to promote compliance with international standards on tax transparency and fair taxation of related-party transactions. As part of its commitment to aligning with Organisation…
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Malta’s Extensive Double Taxation Treaty Network
Malta boasts a comprehensive and strategically expanded double taxation treaty (DTT) network, making it an attractive jurisdiction for international business and investment. Malta has signed over 70 double taxation…
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Overview of Article 6 of the Income Tax Act – Tax Incentives for Insurance & Investment Services Expatriates in Malta
The Maltese tax regime under Article 6 of the Income Tax Act (ITA) is tailored to attract highly qualified expatriate professionals into the investment services and insurance sectors. By offering generous tax exemptions…
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Malta as the Ideal Retirement Destination Under the Malta Retirement Programme
Malta is increasingly becoming a top choice for pensioners seeking a safe, sunny, and tax-efficient place to enjoy their retirement. Thanks to the Malta Retirement Programme (MRP), the island offers a compelling mix of…
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Malta as the Ideal Destination for Digital Nomads Worldwide
Malta is a stunning Mediterranean island nation, is rapidly becoming one of the top destinations for digital nomads seeking a perfect blend of work and lifestyle. With year-round sunshine, high-speed internet, a…
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Malta’s Audit Exemption Rules 2025: The pros and cons
In 2025, Malta introduced new rules (Legal Notice 139 of 2025) under the Income Tax Management Act (Cap. 372), significantly changing when companies are required to have their accounts audited. The rules, which apply to…
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The Benefits of Malta’s Consolidated Group Income Tax Rules: Leveraging a Double Structure
Malta’s Consolidated Group (Income Tax) Rules, introduced in 2019, present a compelling opportunity for corporate groups to enhance tax efficiency through the formation of a fiscal unit. This framework allows a parent…
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Changes to the Labour Migration Policy – Effective 1 August 2025
By means of recent announcements, a number of changes to the labour migration framework will come into force with effect from 1st August 2025. These changes form part of the implementation of Malta’s National Labour…
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Budget Measures Implementation Act 2025
The Budget Implementation Act 2025 (Act IX of 2025) was enacted on 17 April 2025, introducing a number of tax-related measures. A summary of the key provisions is outlined below. Transfers of Immovable Property…
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Changes to the Malta Permanent Residence Programme (MPRP) Regulations
The MPRP provides international investors with the right to take up residence in Malta on the basis of investment. These rights apply to non-EU/EEA/Swiss nationals. By means of Legal Notice 310 of 2024, the said rules…
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Cross-border Conversions of Limited Liability Companies Regulations – Declaration of solvency
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…
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Cross-border Conversions of Limited Liability Companies Regulations – Directors’ report for members and employees
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…
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Cross-border Conversions of Limited Liability Companies Regulations – Draft terms of Cross-border conversion
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…
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Cross-border Conversions of Limited Liability Companies Regulations – Independent expert’s report
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…