Articles

Capital Gains and Property Transfer Tax in Malta

The transfer of immovable property in Malta attracts an amount of tax which is imposed on the person transferring the property to the other party. In this regard the term “transfer” includes any...

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Foundations under Maltese Law

The concept of foundations is a long standing one in maltese law. Foundations are essentially a product of continental law. They have however only recently become regulated by maltese codified...

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Malta hNWI tax residence

Malta is an attractive destination for European HNW individuals & families seeking a safe & tax efficient country of residence. HNWI residence schemes are available to European HNWIs from...

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Acquisition of Immovable Property Permits in Malta

Prior to purchasing an immovable property in Malta, it is important to keep in mind that such an acquisition may be subject to certain requirements.

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Malta Opportunity: Blockchain & Cryptocurrencies

How Maltese Banks can tap into blockchain and cryptocurrencies, with focus on the USC. The USC is set to revolutionise cryptocurrencies as we know them.

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Introducers under Maltese Financial Services Law

An Introducer is a person who enters into a written arrangement with a License Holder, whereby he introduces a potential customer to the License Holder, as a consequence of which the License Holder...

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Smart Contracts

Smart Contracts, Blockchain, the future is here & now

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Using Malta Funds for Polish Optimalization Structures

This publication presents short description of Malta funds and their usage in the light of tax law amendments regarding funds which will be welcomed in Poland as of 1st January 2014.

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Malta Taxation of Collective Investment Funds

The Malta tax treatment on income of hedge funds hinges on the differentiation made between 'Prescribed' and 'Non-Prescribed' funds.  A Prescribed fund is subject to tax in...

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Malta's Participation Exemption

Malta's Participation Exemption and Maltese holding companies. Participation holdings and participation exemption regime.

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