Publications

Publications
 15 Jul 2019 
As a result of Malta’s innovative approach towards the iGaming industry, it has attracted various individuals interested in contributing towards the sector as well as those who wish to further it through technological advancements. Malta has, therefore, made a name for itself within the industry of Gaming, establishing itself as a pioneer for the development of this sector.
 15 Jul 2019 
Malta provides a series of schemes and fiscal incentives to investors setting up their Malta digital gaming operation for their international digital gaming projects
 15 Jul 2019 
The New Gaming Act which was published on the 15th of May and shall come into force on the 1st of July 2018 implements a number of changes which aim at expanding the powers and functions of the Malta Gaming Authority from a regulatory perspective and eliminating previous bureaucratic measures. The New Gaming Act is aimed at providing further protection for players and a more efficient system for licensed operators.
The Maltese tax system favours insurance expatriates by extending generous exemptions from tax for the period from the year preceding the first year of assessment in which he is first liable to tax under the provisions of this Act up to and including the year preceding the tenth year of assessment.
The Maltese tax system favours investment services expatriates by extending generous exemptions from tax for the period from the year preceding the first year of assessment in which he is first liable to tax under the provisions of this Act up to and including the year preceding the tenth year of assessment.
The process of setting up a family trust as well as the roles which are to be undertaken by the trustees and directors within the trust have been specifically provided for under the Trust and Trustees Act. Despite the fact that the process may be quite tedious, a list of all the necessary requirements has been set out for clarification.
 02 Jul 2019 Dr Trudy Marie Attard
The transfer of immovable property in Malta or any rights relating to such property attracts property transfers tax as the default liability, or, income tax on capital gains.
 01 Jul 2019 Chetcuti Cauchi
Employment income is chargeable to tax under Article 4(1)(b) of the Income Tax Act. It includes payment for services rendered, wages, salaries and overtime, commissions and bonuses, fees, remuneration, honoraria, other cash allowances, non-cash allowances and benefits.
 18 Jun 2019 
Malta’s strategy to gaming has certainly been bold and unique. Rather than focusing on a monopolistic or condescending response to the budding industry, the legislator decided to focus on regulation and transparency. Malta presents a strict approach to licensing and monitoring of gaming operations thus providing optimum protection for players. Having said that, the system is a non-bureaucratic one, providing flexibility to the operators.
 17 Jun 2019 Chetcuti Cauchi
Malta’s continuous growth in the Remote Gaming Sector shows no sign of slowing down. This can be attributed to a number of reasons, including a stable regulatory regime, a business-friendly environment and a professional, multi-lingula workforce.


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