Trusts & Estates Law Publications

The use of Malta trusts in the domestic context has been increasing slowly but surely.  The Trusts and Trustees Act which was implemented in 2004, however the notion of a trust had been introduced in Maltese law much prior to its...

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 legislation.

The purchase of immovable property situated in Malta attracts duty on documents and transfers if the transfer document is executed in Malta. The default rate of tax payable by th...

The HNWI-EU/EEA/Swiss Nationals Rules, 2011 regulate the issue of Malta PR permits to EU and non-EU nationals. Persons eligible under this scheme will be subject to Malta tax at a flat rate of 15% on a remittance basis.

Full list of all official Maltese double tax treaties and taxation agreements, over 60, signed by Malta to date.

A presentation featuring Malta as a jurisdiction for structuring wealth & international business operations.  An overview of salient points of Malta's tax system & practical tax planning ideas & typical structures for ...

In April 2011, STEP held its International Conference in Malta.  Chetcuti Cauchi tax partner and Jean-Philippe Chetcuti, technical chair of the Council of STEP Malta branch, delivered a presentation on the tax planning opportunities Malta pro...

This publication provides an overview of the Maltese business scene and investment environment and outlines the legal, financial and tax framework for Doing Business in Malta.

Malta is an ideal destination for setting up business, investment, retirement or to own a second home in Europe.

A flat rate of 15% is chargeable on all income (less personal allowances) received in, or remitted to, Malta from either local or foreign sources. This is subject to a minimum payment of EUR4,230 (approx. US$4,900) per annum.
In the absence...

A comprehensive guide to registering and operating companies in Malta.

This is a presentation recently given by Chetcuti Cauchi tax partner Jean-Philippe Chetcuti at the Bosco International Corporate Solutions conference held in Ukraine.  Tax planning opportunities available in Malta for:

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The development of Malta as the jurisdiction of choice for companies operating in the financial services industry has been greatly aided by the efforts of the Malta Financial Services Authority (the MFSA) which adopts a prudent but flexible approa...