https://www.act.com.mt/ACT is a multi-disciplinary boutique firm in Malta providing advisory, corporate, tax, accounting, audit and residence services to an extensive array of international clients.en https://www.act.com.mt/news/europefides-half-year-general-meeting-2026-malta/https://www.act.com.mt/news/europefides-half-year-general-meeting-2026-malta/Tue, 22 Sep 2026 09:00:00 GMTWe were delighted to have hosted the EuropeFides Half-Year General Meeting in Malta on 17–19 September 2026. 🇲🇹 Bringing together professionals and member firms from across Europe and beyond, the meeting provided a… https://www.act.com.mt/articles-publications/individual-tax-programme-rules-2026-legal-notice-195-of-2026/https://www.act.com.mt/articles-publications/individual-tax-programme-rules-2026-legal-notice-195-of-2026/Thu, 03 Sep 2026 09:00:00 GMTLegal 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… https://www.act.com.mt/news/office-relocation-notice/https://www.act.com.mt/news/office-relocation-notice/Wed, 05 Aug 2026 09:00:00 GMTWe are pleased to inform our valued clients and business partners that, effective 25th August 2026, our offices will be relocating to ACT Offices, Zone 1, Central Business District, Mdina Road Mriehel B’Kara CBD1010… https://www.act.com.mt/news/office-closure-mid-summer-shutdown/https://www.act.com.mt/news/office-closure-mid-summer-shutdown/Thu, 30 Jul 2026 09:00:00 GMTWe would like to inform our esteemed clients and colleagues that our offices will be closed during the week ended Friday 14th August 2026. We will revert back to the office on the following Monday. For any urgent… https://www.act.com.mt/news/legal-notice-184-of-2026-companies-act-register-of-beneficial-owners-amendment-regulations-2026/https://www.act.com.mt/news/legal-notice-184-of-2026-companies-act-register-of-beneficial-owners-amendment-regulations-2026/Mon, 13 Jul 2026 09:00:00 GMTLegal Notice 184 of 2026 amends the Companies Act (Register of Beneficial Owners) Regulations with the objective of strengthening Malta’s framework on beneficial ownership transparency and aligning it more closely with… https://www.act.com.mt/news/summer-event-31st-july-2026/https://www.act.com.mt/news/summer-event-31st-july-2026/Thu, 02 Jul 2026 09:00:00 GMTWe would like to inform our esteemed clients and colleagues that our offices will be closed for the whole day on Friday 31st July 2026 for our annual summer event. We will return back to the offices on Monday 3rd August… https://www.act.com.mt/news/office-closed-on-1st-june-2026/https://www.act.com.mt/news/office-closed-on-1st-june-2026/Thu, 28 May 2026 09:00:00 GMTWe would like to inform our clients and associates that our offices will be closed on Monday 1st June 2026. We will resume again on the 2nd of June 2026. For any urgent matters, please send an email on info [at] act.com.mt https://www.act.com.mt/articles-publications/the-united-nations-pensions-programme-in-malta/https://www.act.com.mt/articles-publications/the-united-nations-pensions-programme-in-malta/Thu, 28 May 2026 09:00:00 GMTMalta’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… https://www.act.com.mt/news/year-of-assessment-2026-income-tax-returns-for-companies/https://www.act.com.mt/news/year-of-assessment-2026-income-tax-returns-for-companies/Thu, 14 May 2026 09:00:00 GMTThe Commissioner for Tax and Customs has announced that the year of assessment 2026 electronic corporate income tax return is now available on MTCA’s online services. The supplemental document in case of a Fiscal Unit… https://www.act.com.mt/news/malta-amends-san-marino-tax-treaty-to-remove-time-limit-on-dispute-resolution/https://www.act.com.mt/news/malta-amends-san-marino-tax-treaty-to-remove-time-limit-on-dispute-resolution/Mon, 27 Apr 2026 09:00:00 GMTMalta has updated its double taxation agreement with the Republic of San Marino through the Double Taxation Relief on Taxes on Income with the Republic of San Marino (Amendment) Order, 2026 (L.N. 98 of 2026), recently… https://www.act.com.mt/news/malta-refines-employment-income-deduction-rules-through-2026-amendment/https://www.act.com.mt/news/malta-refines-employment-income-deduction-rules-through-2026-amendment/Mon, 27 Apr 2026 09:00:00 GMTMalta has introduced further changes to its personal tax framework through the Deduction (Income from Employment) (Amendment) Rules, 2026 (L.N. 106 of 2026), updating the long-standing regime set out in the Deduction… https://www.act.com.mt/news/malta-updates-tax-treaty-with-romania-through-new-amendment-order/https://www.act.com.mt/news/malta-updates-tax-treaty-with-romania-through-new-amendment-order/Mon, 27 Apr 2026 09:00:00 GMTMalta has introduced changes to its long-standing double taxation agreement with Romania through the Double Taxation Relief on Taxes on Income with Romania (Amendment) Order, 2026 (L.N. 97 of 2026), published in the… https://www.act.com.mt/news/duty-on-documents-and-income-tax-on-the-transfer-of-a-gravesite/https://www.act.com.mt/news/duty-on-documents-and-income-tax-on-the-transfer-of-a-gravesite/Fri, 27 Mar 2026 09:00:00 GMTThe Commissioner for Tax and Customs has issued a clarification regarding the tax and duty implications associated with the transfer of gravesites, confirming that gravesites transferred inter vivos or causa mortis may… https://www.act.com.mt/news/fiscal-units-tax-payment-deadline/https://www.act.com.mt/news/fiscal-units-tax-payment-deadline/Thu, 26 Mar 2026 09:00:00 GMTThe Commissioner for Tax and Customs has notified tax payers that the tax payment deadline of eighteen months following the end of the accounting period, applicable to companies in possession of a determination under… https://www.act.com.mt/news/act-offices-closed-on-the-19th-and-20th-march-2026/https://www.act.com.mt/news/act-offices-closed-on-the-19th-and-20th-march-2026/Wed, 18 Mar 2026 09:00:00 GMTWe would like to inform our clients and associates that our offices will be closed on the 19th and 20th March 2026. 19th is a public holiday in Malta while we will be taking a day off on the 20th. We will return back to… https://www.act.com.mt/articles-publications/malta-an-attractive-destination-for-us-nationals/https://www.act.com.mt/articles-publications/malta-an-attractive-destination-for-us-nationals/Wed, 18 Mar 2026 09:00:00 GMTMalta 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… https://www.act.com.mt/articles-publications/malta-an-attractive-destination-for-u-s-nationals-to-retire/https://www.act.com.mt/articles-publications/malta-an-attractive-destination-for-u-s-nationals-to-retire/Mon, 16 Mar 2026 09:00:00 GMTMalta 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… https://www.act.com.mt/articles-publications/new-regulations-on-youth-enterprise/https://www.act.com.mt/articles-publications/new-regulations-on-youth-enterprise/Mon, 16 Mar 2026 09:00:00 GMTIn 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… https://www.act.com.mt/articles-publications/amendments-to-the-income-tax-act-2/https://www.act.com.mt/articles-publications/amendments-to-the-income-tax-act-2/Wed, 11 Mar 2026 09:00:00 GMTBy 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… https://www.act.com.mt/articles-publications/the-nomad-heritage-card/https://www.act.com.mt/articles-publications/the-nomad-heritage-card/Tue, 10 Mar 2026 09:00:00 GMTThe 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… https://www.act.com.mt/articles-publications/eligibility-criteria-for-maltese-citizenship-by-naturalisation/https://www.act.com.mt/articles-publications/eligibility-criteria-for-maltese-citizenship-by-naturalisation/Mon, 02 Mar 2026 09:00:00 GMTTo 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… https://www.act.com.mt/articles-publications/maltese-citizenship-by-marriage-eligibility-process-faqs/https://www.act.com.mt/articles-publications/maltese-citizenship-by-marriage-eligibility-process-faqs/Wed, 25 Feb 2026 09:00:00 GMTForeign 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… https://www.act.com.mt/articles-publications/health-entitlement-certificate-in-malta-a-complete-guide/https://www.act.com.mt/articles-publications/health-entitlement-certificate-in-malta-a-complete-guide/Wed, 11 Feb 2026 09:00:00 GMTIf 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… https://www.act.com.mt/news/maltas-new-tax-rules-for-highly-skilled-individuals/https://www.act.com.mt/news/maltas-new-tax-rules-for-highly-skilled-individuals/Thu, 05 Feb 2026 09:00:00 GMTIn 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… https://www.act.com.mt/articles-publications/maltas-new-tax-rules-for-highly-skilled-individuals-2/https://www.act.com.mt/articles-publications/maltas-new-tax-rules-for-highly-skilled-individuals-2/Thu, 05 Feb 2026 09:00:00 GMTIn 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… https://www.act.com.mt/articles-publications/key-factors-to-consider-before-opting-for-a-voluntary-winding-up-under-the-maltese-companies-act/https://www.act.com.mt/articles-publications/key-factors-to-consider-before-opting-for-a-voluntary-winding-up-under-the-maltese-companies-act/Mon, 02 Feb 2026 09:00:00 GMTVoluntary 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… https://www.act.com.mt/articles-publications/15-tax-rate-for-senior-employees-of-maltas-family-offices-back-offices-and-treasury-management-operations/https://www.act.com.mt/articles-publications/15-tax-rate-for-senior-employees-of-maltas-family-offices-back-offices-and-treasury-management-operations/Fri, 23 Jan 2026 09:00:00 GMTSenior 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… https://www.act.com.mt/articles-publications/maltese-tax-residency-programmes-vs-mprp-whats-the-difference/https://www.act.com.mt/articles-publications/maltese-tax-residency-programmes-vs-mprp-whats-the-difference/Fri, 23 Jan 2026 09:00:00 GMTMalta 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… https://www.act.com.mt/news/non-cash-consideration-for-allotment-of-shares/https://www.act.com.mt/news/non-cash-consideration-for-allotment-of-shares/Fri, 23 Jan 2026 09:00:00 GMTNon-cash consideration for allotment of shares Act XVII of 2025 was enacted which brought a number of changes to the Maltese Companies Act One of the changes relates to the issue of shares in exchange for a non-cash… https://www.act.com.mt/news/special-parental-bereavement-leave/https://www.act.com.mt/news/special-parental-bereavement-leave/Fri, 23 Jan 2026 09:00:00 GMTOn the 1st January 2026, Special Parental Bereavement Leave was introduced through Legal Notice 275 of 2025. Special parental bereavement leave means leave granted to the employee without loss of wages on the occurrence…