Within Malta’s path to becoming the leading international family office hub, Malta has been lining up all key points that family office promotors, principals and beneficiaries look for in a destination for their global or regional family office.
Malta: A Prime Family Office Location for Wealth Advisors Read More »
In its 17 November 2025 feature, The Times describes a rising trend of Britons exploring relocation to Malta following the abolition of the UK’s non-dom regime and anticipation of higher capital taxes.
The Times: “Forget Dubai — Britons Are Moving Here to Cut Tax Bills Instead” Read More »
Acquiring, Losing or Reviving Tax Domicile under Maltese Law What is a Malta Tax Domicile? Dr Jean-Philippe Chetcuti defines a Malta tax domicile to be an ever-pervading connection with Malta that one is born with, retains despite relocating outside Malta, loses upon establishing substantial ties elsewhere while severing ties absolutely with Malta, and revives upon
Acquiring, Losing or Reviving Tax Domicile under Maltese Law Read More »
Income from Intellectual Property – Artistes and Sports Profess Income from Intellectual Property – Artistes and Sports Professionals Individuals in the public eye, such as artists and sports professionals, typically register their personality rights to protect their images and identities. Such intellectual property (IP) may be either registered in their own name or through a legal entity,
Income from Intellectual Property – Artistes and Sports Profess Read More »
DTA Tax Treatment of Malta Collective Investment Vehicles Domestic and international legal framework Collective investment funds take different legal forms and their tax treatment varies from country to country. It is therefore often unclear whether the benefits of tax treaties are available to the funds themselves. Further, the question arises if, where these benefits are
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The Netherlands-Malta Double Tax Agreement On 18th May 1977, Malta and the Netherlands signed the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. The treaty came into force by Legal Notice 90 of 1980 and was subsequently amended by the Protocol in 1995. Moreover, relations
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Malta Involvement in Exchange of Information in Tax Matters Malta, as a member of the EU and a state committed to transparency, implements number of international tools designed for exchange of information in financial matters. Below we present the most important regulations. Savings Directive Under the Savings Directive (2003/48/EC) all member states are ultimately expected
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Malta Tax Information Exchange Agreements In response to the global trend in tax transparency and international co-operation, Malta has already concluded three Agreements on Exchange of Information in Tax Matters. Malta participation in exchange of information initiative The first one, with Bermuda, was signed on 24th November 2011 (L.N. 120 of 2013) and it was followed
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Malta Personal Tax Scheme for Gaming Executives The Highly Qualified Persons Rules 2011 (“the Rules”) enacted by means of Legal Notice 106 published in March 2011 but with retrospective effect as of tax basis year starting 1 January 2010, prescribe a preferential income tax bracket to a number of highly qualified professionals. Malta already is
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