Malta Enterprise has just announced the relaunch of the Micro Invest Scheme, offering enticing tax credits to both self-employed individuals and companies. Under this scheme,…
The Foreign Account Tax Compliance Act (FATCA) agreement between Malta and the United States entered into force on 26 June 2014. The agreement was signed…
In terms of the Maltese Companies Act, a foreign or “oversea company” which is a body corporate which is constituted or incorporated outside Malta, can…
The global financial crisis of 2007-09 caused severe dislocations in the funds industry. These manifested themselves mainly through unprecedented losses in asset value, but also through unexpected and prolonged limitations on shareholder liquidity, operational chaos, extremely compressed
Malta tax treatment and administrative obligation in relation to trusts, including those administered by Retirement Scheme Administrators licensed by the Malta Financial Services Authority Any…
Introduction Since joining the EU in 2004, Malta has been modernising its economy. It is becoming recognized as a highly functional, low cost, well regulated…
This note sets out the IFSP’s understanding of the tax treatment of remuneration derived by non- Maltese resident members of an Investment Committee (‘IC’) of…
(such scheme also integrates the e-Residence Maltese card, the Maltese ID Card and Visa) The Global Residence scheme is applicable to non-EU, non-EEA and no…
Director’s fees are considered as income arising where the company is resident and effectively managed and controlled. This means that if non-resident directors are earning…
Yacht registration in Malta The Yachting Industry in Malta has two key facets, namely pleasure yachts and commercial yachts, the latter used as part of…
Malta’s long maritime tradition and culture has led to the country becoming a well-established, reputable, open ship register. The Maltese International ship register has earned…
