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A corporate entity needs to be mindful of the application of timely and effective compliance monitoring and appropriate controls. The Business Risk Assessment process empowers organisations to develop a thorough understanding of the innate and residual risks present in a subject-person’s operating environment.

A trust is taxed in Malta if it is being managed by trustees who are located in Malta. A licensed trustee may opt for a trust to be treated for tax purposes as a company ordinarily resident and domiciled in Malta, and thus taxed at the standard corporate income tax rate of 35%.

Successive Maltese governments has concluded over 75 double tax treaties with important trading partners and emerging countries around the world to encourage the growth of international trade and the development of Malta's connectivity in the financial services world. Malta's bilateral double tax treaties resolve issues involving double taxation of passive and active income.

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.

5 ways to obtain Maltese citizenship in 2023. Requirements, eligibility and other useful information on how to get Maltese citizenship.

The laws regulating leases in Malta have been subject to numerous changes over the years. Learn more about the amendments in Malta rent laws throughout the years and current situation

The year 2022 has been a year of significant updates in the field of the direct tax law, with various changes and developments at both the national and international level. In this article, we shall retrograde to some of the most significant developments over the past year, aimed at both businesses and individuals.

This article gives an insight into the Malta Taxation system for Resident non-Doms, focusing on entities. Subject to corporate tax in Malta on remittance basis are entities incorporated outside of Malta, with a place of effective management and control in Malta.

The General Rule for taxation on Maltese resident non doms remained unchanged, whilst the Commissioner for Revenue expressed his position on remitted funds when used for everyday living expenses by Malta res non doms in the first guidelines issued on the subject of the Malta remittance tax system.

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