Trusts The setting up of trusts in Malta is regulated by the Trusts and Trustees Act. The Act provides for the creation of trusts and authorisation and supervision of trustees. In this regard, the MFSA is the competent authority for the purposes of the Act. The Act incorporates within its provisions the Hague Convention on […]
Malta Companies The Maltese Islands are a full EU member state since May 2004 and further to recent legislative changes, Malta Companies are EU compliant and EU approved. This renders the Maltese company an excellent vehicle for international business, investment and financial services. Malta by far provides the most advantageous environment for European onshore business and investment, providing a
Malta Back Office Operations Back Office Operations The Concept The Maltese authorities encourage the setting up of foreign operations that offer back office administration and support services to other foreign enterprises. Back office services include routine administrative and clerical service in relation to or in support of any type of business or professional activity. Qualifying
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Malta Treaty Tax Rates Tax Rates The following is a summarised table of the withholding tax rates applicable to payments made from tax-treaty countries to Malta. Country ROYALTIES INTEREST DIVIDENDS Treaty% Non-Treaty% Treaty% Non-Treaty% Treaty% Non-Treaty% Australia 10 30 15 10 15 0/30 Austria 0/10 20 5 0/25 15 25 Belgium 0/10 15 10 1
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Malta Family Business Act Setting the scene FAMILY BUSINESSES CONSTITUTE a significant section of many economies, making up 35 per cent of businesses in Switzerland, 80 per cent in Malta and 90 per cent in Turkey. In recent years Maltese legislation has emerged that focuses on supporting small businesses, such as the Small Business Act, but this
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Citizenship Law Firm promoted 1st Approved Agent Chetcuti Cauchi Advocates have announced their status as citizenship agents to be promoted from accredited person to approved agent status. This makes prominent Malta citizenship specialist law firm Chetcuti Cauchi the first Malta citizenship agent to be promoted to privileged “Approved Agent” status, having satisfied the quality, reliability and volume
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Malta Vat on Property Even though Malta is a small island and it has limited resources, property is still considered to be one of the less risky but lucrative investments on the island. The good news regarding immovable property in Malta is that our legal system does not impose wealth and/or property taxes and VAT.
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Malta Taxation of Collective Investment Funds Taxation of Collective Investment Funds The Malta tax treatment of the income of investment funds hinges on the differentiation made by Maltese law between ‘Prescribed’ and ‘Non-Prescribed’ funds. In this paper the term ‘Funds’ refers to entities or arrangements which have been established to perform the function of a
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Malta launches Digital Gaming Strategy Malta has launched its Digital Gaming strategy aimed at identifying the practical manner in which the digital games industry in Malta can be further stimulated, supported and further expanded to reinforce Malta’s position as a hub of the digital gaming industry, notably as a hub for Mobile, Tablet, PC, Console-Downloadable (e.g.
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