Ms Michelle de Maria

B.A., L.P., LL.M, ACIS, Dip Tax

Partner, Tax

Ms Michelle De Maria Your future generation depends on the right moves you make today

Professional Experience

Michelle holds an undergraduate law degree from the University of Malta, a postgraduate one from the University of Sheffield, UK, and a diploma in taxation from the Malta Institute of Taxation. She is a chartered company secretary, and an associate with the Institute of Chartered Secretaries and Administrators in the UK.

Michelle is also an active member of the Malta Institute of Taxation, the Malta Institute of Financial Services Practitioners, as well as the International Tax Planning Association.  With close to 20 years of experience with Big Four accounting and boutique law firms in Malta, Michelle primarily advises on domestic tax law as applicable in an international context, that is the application of double taxation treaties, and a variety of cross-border tax issues. Besides this, her interest and strong grounding in corporate law make her particularly well-suited to advise on corporate structures and financial services. This includes tax issues relating to structures such as partnerships, foundations, and trusts.  


Malta Institute of Taxation - Member
International Tax Planning Association (ITPA)

Professional & Civic Activities

Academic Record

Malta Institute of Taxation
Diploma in Taxation
Institute of Chartered Secretaries and Administrators
Chartered Company Secretary
University of Sheffield
LL.M. International and Commercial Law
University of Malta


I have been using the services of Chetcuti Cauchi since April 2013 for accounting, legal structure and Tax advise. They have always been courteous, professional and excellent in all aspects and I would highly recommend them.

To date we have been very impressed by the degree of knowledge and understanding Chetcuti Cauchi’s personnel have of our intended aims. This especially applies to Michelle de Maria, a Tax Manager, who has impressed us on each of the occasions we have spoken.  Michelle is both able to quickly grasp what we are looking to achieve, whilst is eloquent and concise in explaining the Maltese tax position with regard to our proposals.

I have worked with the Tax team at Chetcui Cauchi for a number of years. The team led by Michelle de Maria has always been efficient and responsive and provided high standard, sound, technical advice tailored to my specific requirements. I have recommended them to several friends, with great results… I highly recommend them.

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