Articles & Publications
Latest articles & publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
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Micro Loan Guarantees
Eligible enterprises may benefit from assisted loan guarantees which means that Malta Enterprise will be able to partially guarantee loans granted by a licensed commercial bank. Eligible enterprises which carry out a…
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Tax Credits for Micro Enterprises and the Self-Employed
Micro Enterprises and self-employed persons, carrying out a trade or business and which require assistance to expand, innovate or invest in its business in Malta, are eligible to tax credits in terms of Tax Credits for…
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Budget Measures Implementation Act 2017
By means of ACT XVI of 2017, the Government of Malta has implemented the Budget measures for the financial year 2017. This article will highlight the main changes to the Income Tax Acts, namely the Income Tax Act (ITA)…
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MALTA – An ideal Jurisdiction for UK Financial Services firms post Brexit
Theresa May has confirmed on the 17th of January 2017 that the UK plans to leave the Single Market. This position is based on a pragmatic acknowledgement by the UK that the EU will not alter its fundamental position…
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Disaster and Business Continuity Planning
Do you have a disaster recovery plan that would adequately protect your organization? Just ask any of the hundreds of firms and businesses affected by disasters, whether they are natural or man-made and they will tell…
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VAT on E-Books
The European Court of Justice (ECJ) has once again confirmed that a reduced rate of VAT on e-books is not allowed and that Member States must continue applying the full VAT rate on the sale of e-books. The case against…
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PROSPECTS – A new tool for SMEs to access Capital Markets
Small and medium-sized enterprises (SMEs) represent a substantial percentage of the total businesses in Malta. In the EU the percentage is as high as 99% of all the businesses, so it is crucial that measures are…
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Prospects – Alternative Sources of Finance to Small and Medium Sized Enterprises
‘Prospects’ is a new platform set up by the Malta Stock Exchange in line with its commitment to open up new capital market opportunities, create economies of scale and to afford businesses more competitiveness and…
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Frequently asked Questions on Skill Games Regulations
Earlier on this year, the Government of Malta issued Legal Notice 31 of 2017 entitled Skill Games Regulations, 2017. These new regulations are applicable to skill games which provide that all skill games organised in…
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New Skill Games Regulations
Earlier on this year, the Government of Malta issued Legal Notice 31 of 2017 entitled Skill Games Regulations, 2017. These new regulations are applicable to skill games which provide that all skill games organised in…
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Certify (Tax Credits)
Introduction Certify is a fiscal measure administered by Malta Enterprise (ME) to encourage eligible undertakings to continuously improve the quality of their products, services and processes through the attainment of…
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Knowledge Transfer
Introduction These Incentive Guidelines provide a framework for addressing skill shortages by supporting training and re-skilling of existing and new employees. The aim is to support knowledge transfer and the…
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Business Associations Grant
Introduction Business Associations typically perform activities that support collective development and growth of undertakings within a specific sector. Such activities include networking, information gathering,…
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Family Business Support Services
Introduction to Family Business Support Services This measure is intended to support the development of Family Businesses in building internal capacities and supporting them in the transfer of their business activity.…
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Family Business Transfer of Ownership
Introduction on Family Business Transfer of Ownership Incentive The purpose of the incentive is to assist and facilitate family businesses to transfer their business from one generation to the next by providing benefits…
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The Family Business Act
Family Business Act Introduction By means of ACT No. XLVIII of 2016, the Parliament of Malta has enacted the Family Business Act with the following aims in mind: To encourage the regulation of family businesses and…
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Transfer of Registered Office of a European Company (SE)
Introduction By means of Legal Notice 19 of 2017, the Maltese Minister of Finance has issued new regulations relating to the transfer of the registered office of a European Company, also referred to as Societas Europaea…
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Business Development & Continuity Support
Introduction The Business Development & Continuity Scheme is intended to facilitate value adding projects that are expected to contribute to the regional development of Malta and to support existing undertakings sustain…
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Business Start
Introduction Malta Enterprise, via Business START is offering a seed funding for start-ups. The measure is intended to support Small Start-up Undertakings that have a viable business concept and are in the early stage…
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Trade Promotion Support
Introduction International markets present various opportunities to forward-looking businesses. Undertakings willing to build capacity to compete in different markets tend to be more innovative in their product/service…