Articles & Publications
Latest articles & publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
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Qualifying Employment in Innovation and Creativity
Introduction Enterprises require the availability of human resources and such resources may be developed through education and training. Such resources would need to be substantiated through knowledge and experience.…
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Business Advisory Services Scheme
Introduction The Business Advisory Scheme is designed to provide business undertakings operating in Malta with advisory services that suit their specific circumstances. Business priorities change in relation to various…
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Gozo Transport Grant Scheme
Introduction In terms of Article 12 of the Enterprise Support Incentive Regulations, manufacturing undertakings operating from Gozo are assisted in reducing their additional interisland transport cost incurred for…
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Rent Subsidy Scheme
Introduction By means of Legal Notice 118 of 2016, the Enterprise Support Incentive Regulations were amended, by means of which small undertakings engaged in manufacturing activities that require industrial space as a…
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Soft Loans, Interest Subsidies and Loan Guarantees
Soft Loans Soft Loans support enterprises through loans at low interest rates for part financing investments in qualifying expenditure. Soft Loans are available to manufacturing enterprises and only after Malta…
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Malta Tax Rates & Dates 2016
Malta Income Tax Rates (year of assessment 2017) Company rate of tax35% Resident married couples opting for joint computation1 Taxable income (€)Rate (%)Deduct (€)0 – 12,70000 12,701 – 21,200151,90521,201 –…
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New VAT Rules for Cross Border E-Commerce
On the 1st December 2016, the European Commission (EC) published its legislative proposal to change the VAT rules for online sales of goods and services in Europe, over the 2018-2021 period. The main aims of the…
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Poker Tournament Regulations Published
By means of LN 380 of 2016, entitled the Poker Tournament (Locations) Regulations, new regulations have been published in terms of the Gaming Act. The rules are applicable to those operators in the land-based casino…
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Double Taxation Treaty Considerations on Passive Income
This article deals with the tax considerations arising out of tax treaties when dealing with passive income, in particular the manner in which Contracting States share jurisdiction to tax when negotiating tax treaties…
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E-Commerce Grant Scheme
This Grant Scheme is aimed at encouraging and supporting enterprises to increase their competitiveness by addressing this gap by adopting e-commerce through online sales in their daily operations. The e-Commerce Grant…
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SME Consultancy Services Grant Scheme
The SME Consultancy Services Grant Scheme seeks to support SMEs through the provision of assistance in the form of a non-repayable grant to cover part of the costs incurred for external consultancy services. These…
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SME Diversification and Innovation Grant Scheme
The SME Diversification and Innovation Grant Scheme is targeted at SMEs seeking to adapt and become more resilient, whilst addressing market challenges through diversification. It is also aimed at enterprises seeking…
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SME Internationalisation Grant Scheme
This Grant Scheme seeks to support SMEs through the provision of Grants to part-finance costs to actively participate in International Business Promotion Fairs held outside Malta, aimed at the internationalisation of…
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Business Enhance ERDF Grant Schemes
Under Operational Programme I (OPI) for Malta’s EU Cohesion Policy programme for 2014-2020, €51m have been earmarked for ERDF Grant Schemes in aid of enterprises. The Measures and Support Division within the Ministry…
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Acquisition of Immovable Property by Non-Residents
Citizens of all European Union member states, including therefore Maltese Citizens, who have resided in Malta continuously for a minimum period of five years at any time preceding the date of acquisition may freely…
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Amendments to Malta’s Gaming Regulations
By means of Legal Notice 131 of 2016, Malta’s Remote Gaming Regulations have been amended. A summary of the changes is as follows: Average return to player A licensee offering games using repetitively generated random…
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Duties and Responsibilities of a Key Official
Malta has always been at the forefront of the remote gaming industry and has established itself as one of the prime jurisdictions for remote gaming operators. The Remote Gaming Regulations were the first legislative…
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Setting up a Remote Gaming Company in Malta
Setting up a company is a very straight forward procedure and it usually takes two working days to be set up. The law that regulates limited liability companies and other commercial partnerships in Malta is The…
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Fantasy Sports – Skill vs Chance
In terms of Legal Notice 271 of 2016, the Malta Gaming Authority (MGA) has exempted fantasy sports games operators from the requirement to obtain a license. The new LN was issued on the 1st August 2016, by means of…
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Payment Institutions in Malta
Malta has become a destination of choice for the setting up of Payment Institutions (also referred to as Payment Services Providers or PSPs). A number of advantages has contributed to this success, mainly but not…