Publications

Publications
 29 Feb 2024 Dr. Anna Sultana
The Income Tax Rules applicable to the Nomad permit holders in Malta prescribe a tax exemption for one year starting from the date of issue of the residence card. The Rules apply on income from “authorized work” as of 1st of January 2024 year.
The Highly Qualified Persons (HQP) Rules are aimed at attracting highly specialized senior executives of companies operating in qualified industries to relocate and occupy c-suite positions in Maltese companies. Under the HQP rules, senior company executives benefit from a capped personal tax rate of 15% with no tax payable on income over €5m. The HQP rules apply to specific senior positions in the financial services, online gaming and aviation industries.
There is a widespread discussion surrounding ChatGPT, an advanced generative artificial intelligence (AI) language model. This model has the capability to produce text that closely resembles human-generated content, prompting significant inquiries into its implications within the framework of copyright law.
Maltese citizens who emigrated and acquired Canadian citizenship voluntarily, lost their Maltese citizenship once acquiring such citizenship. The Maltese legislators introduced the concept of dual nationality on the 1st August 1989 however this was limited only to Maltese emigrants who were born in Malta, obtained Canadian citizenship and had spent at least six years residing in Canada.
 09 Feb 2024 . Naomi Galea
In 2023 year, the field of direct tax law saw substantial updates, encompassing a range of changes and advancements on both domestic and international fronts. This article will reflect on some of the most notable developments in Malta from the past year, impacting both businesses and individuals.
 30 Jan 2024 Chetcuti Cauchi
Rental income derived on property situated in Malta may be taxed at a flat rate of 15% on the gross rental income received
Malta Visa-free Travel Destinations listed by Malta Immigration Law Firm providing residency, economic citizenship & Malta Visa-free Travel Destinations
 15 Jan 2024 . Naomi Galea
When a property is rented out in Malta, the lessor can decide to either opt for the 15% final withholding tax or to declare the rental income in the annual tax return (and have it taxed at applicable standard income tax rates).
With the Malta Transfer Pricing Rules, Malta has introduced to its legal system transfer pricing rules, imposing obligations on corporate taxpayers and introducing new legal institutions
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.


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