Tax Advisory Publications

One main factor that has boosted Malta’s international maritime reputation is the application of an advantageous tonnage tax regime resulting in a total exemption from tax payment on income derived from shipping activities.

This publication covers Malta's company tax system and the criteria for the taxation of Malta companies.

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...

Malta's tax system for companies and trusts offers a number of opportunities for using Malta Companies and Trusts for the structuring of wealth and business worldwide.

A publication about the sailing of yachts in EU waters and the Malta yacht VAT leasing set-up with the possibility of reducing the yacht VAT payable to a rate of 5.4%.

Due to the private and public function of ship registration, owners and charterers must weigh different factors prior to choosing the flag state of their vessels. Malta, in this respect, has proven to be an ideal jurisdiction.

The Malta mortgage regime provides a high degree of security to financiers, with a straightforward and secure registration process.

Financial institutions’ main concern is to ensure that their interest is secured. Mortgages under Maltese Law enjoy the status of an executive title, a factor looked at positively by fananciers financing Malta registered vessels.

The Malta martime regime provides for transfer of ownership of Maltese-registered vessels or a share therein. The procedure is a straightforward one, facilitating martime business.

The High-Net Worth Individuals – EU/EEA/Swiss Nationals Rules, 2011 have been amended on the 27^th January 2012 through L.N. 41 of 2012. 

The transfer of immovable property in Malta or any rights relating to such property attracts property transfers tax (“PTT”) as the default liability, or, income tax on capital gains (“CG&rdquo...

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...

Malta offers effective tax structures for the ownership of the intellectual property and the channelling of fees generated from licensing rights. 

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 ...

The place of effective management for establishing the taxing jurisdiction to which a company is subject is the place where key management and commercial decisions necessary for the conduct of the entity’s business are in substance made.<...

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...

The Maltese Ordinary Residence Scheme is an attractive residence scheme currently available to EU nationals seeking to transfer their tax residence to a safe, high quality and tax-efficient jurisdiction such as Malta.

Malta provides a favourable environment for Research & Development operations and software development, not least for the favourabe tax treatment of royalties and income from intellectual property.   It is quite common for royalty ro...

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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A Malta holding company can provide a holding company providing asset protection for business assets of any form (real estate anywhere, fixed assets, investments, securities, bank accounts, intellectual property, etc ) but also personal assets ...

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...