Publications

Publications
 10 Mar 2023 
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.
5 ways to obtain Maltese citizenship in 2023. Requirements, eligibility and other useful information on how to get Maltese citizenship.
 18 Jan 2023 Dr. Charlene Mifsud
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
 29 Dec 2022 . Magdalena Velkovska
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.
 19 Dec 2022 . Magdalena Velkovska
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.
Benefits of dual citizenship
The 1954 Convention relating to the Status of Stateless Persons and the 1961 Convention on the Reduction of Statelessness are the key international conventions addressing statelessness. The Statelessness Conventions are complemented by international human rights treaties and provisions treating the right to a nationality.
 09 Nov 2022 Dr. Luana Cuschieri
This matrimonial regime is the least common matrimonial regime in Malta. Under this matrimonial regime, during marriage, each of the spouses’ property remains separate, however if the spouses decide to terminate their marriage, the residue left is deemed to belong equally to both spouses.


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