Articles & Publications
Latest articles & publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
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Malta Digital Nomads
A Digital Nomad is a person who can work remotely and who regularly travels to different locations. Modern technology is so important for them as this allows them to work from different locations around the world. Malta…
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Digital Nomads – What you need to know about your taxation in Malta
Malta has over the past year attracted a number of expatriates to work in Malta, both nationals of one of the EU member states as well as third-country nationals. Some of the expatriates are digital nomads who have been…
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NOMAD RESIDENCE PERMIT HOLDERS IN MALTA
Malta has over the past year attracted a number of expatriates to work in Malta, both nationals of one of the EU member states as well as third-country nationals. Some of the expatriates are digital nomads who have been…
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Common issues related to the role of a Money Laundering Reporting Officer (‘MLRO’)
On the 6th April 2022, the Financial Intelligence Analysis Unit (‘FIAU’) has issued a guidance note entitled ‘Common issues related to the role of a Money Laundering Reporting Officer’. The purpose of this Guidance Note…
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NOMAD RESIDENCE PERMIT – eligibility – proof of employment – required documentation
Who is eligible? Third country nationals;Anyone who can prove he can work remotely;Anyone in receipt of a gross monthly income of EUR 2,700 (minimum)[1] Proofs required for application Applicants may either be working…
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ATAD 3 – EC targets shell companies
The European Commission has on the 22nd December 2021 proposed a directive, the main aim of which is to increase scrutiny for EU undertakings with no or minimal substantial presence and real economic activity (referred…
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Budget Measures Implementation Act
By means of Act No. VII of 2022, the Government of Malta has on the 8th February 2022, published the necessary measures which were originally announced in the Malta Budget Speech for the year 2022. The measures come…
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Amendments to the Companies Act
On the 26 October 2021, Maltese Parliament enacted Act LX of 2021, which includes a number of amendments to the Companies Act. Such amendments are aimed at enhancing transparency of information concerning directors and…
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Various amendments to the Companies Act in the pipeline
The Government of Malta has recently published Bill No. 233 which proposes a number of amendments to the Companies Act (Chapter 386 of the Laws of Malta). We have summarised below the main amendments which we can find…
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An ACT to implement the Budget Measures for the financial year 2021
The Malta Government has on the 16th April 2021, by means of ACT XVIII of 2021 published and enacted a new Act which will be implementing the budget measures for the year 2021. The budget measures were announced by the…
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Investment Aid 2021 Regulations
The Investment Aid 2021 Regulations, introduced by L.N. 156 of 2021, provide assistance in the form of tax credit or a cash grant to qualifying undertakings. The aim of the scheme is to encourage the setting up of new…
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Golden Handshakes, Termination Payments and Long-Service Awards
Maltese tax law is somewhat silent when it comes to the tax implications of golden handshakes and other payments made upon termination of employment. For such reason, in order to determine the tax implications…
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Business Re-Engineering Scheme
The business re-engineering scheme aims to assist businesses, specifically small and medium–sized enterprises, in making key changes in the way they operate in order to address the challenges which have been brought…
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The Maltese Citizenship by Naturalisation for Exceptional Services by Direct Investment (ESDI)
By virtue of Legal Notice 437 of 2020, the granting of Maltese Citizenship by Naturalisation for Exceptional Services by Direct Investment (ESDI), as regulated by the Maltese Citizenship Act (CAP. 188), has been…
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Amendments to the Company Service Providers Act
By means of Act No. L of 2020, the Government of Malta has published an Act to amend the Company Service Providers Act (Chapter 529 of the Laws of Malta). The provisions of the Act are not yet in force and they shall…
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Amendments to Stamp Duty Regulations
Following the Budget Speech by the Minister of Finance last month, a new legal notice L.N.427 of 2020 has been introduced, bringing into effect the following changes and extensions to the current stamp duty regulations.…
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The Budget Measures Implementation Act 2021
Following last week’s budget speech for the year 2021, the Government has published the bill which will implement the budget measures for next year. The following are the salient income tax and stamp duty measures which…
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Malta Budget 2021
On the 19th of October 2020, Minister of Finance Hon. Prof. Edward Scicluna presented the Budget for 2021 to the House of Representatives. The following are the main highlights of the said budget. Tax implications on…
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Rent Refund Scheme
In addition to the Electricity Refund Scheme, Malta Enterprise has on the 2nd of September 2020 launched the Rent Refund Scheme, whereby undertakings that operate from a business premises will be supported with a refund…
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COVID – 19: The Latest Updates, Articles & News Items
We have gathered together on one page all the Articles, Publications and News Items in a chronological order for ease of reference. In order to access an Article/News Item kindly click on any title, and you will be…