Luke Bonnici

Bio
Luke practices within the tax and private clients arms of the firm, focusing on developments in European and international tax law.
Experience
Luke joined the firm in 2022, getting valuable experience from both the Corporate and Legal practices, where he contributed to client matters and research and development initiatives. Currently, he is a member of the Private Clients Tax practice, where he specializes in both personal and corporate tax law.
He advises private clients on a range of matters, including pre-immigration and tax residency planning, tax treatment of private pensions, and reporting obligations in respect of crypto-assets. He has a particular focus on European and International Tax Law, an area that was central to his Bachelor of Laws dissertation, "The 'Unshell' Directive: ATAD 3 and the Maltese Tax System." His in-depth knowledge of cross-border tax regulations informs his work with clients seeking tax optimisation and compliance solutions.
In addition to his client work, he has contributed to technical publications, including a recent report co-authored with the Partner leading the Private Clients practice, and is actively involved in ongoing legal and technical tax research projects.
In 2024, Luke successfully completed the Master of Advocacy program at the University of Malta. In 2025, he was admitted to the Bar as a warranted advocate following his successful completion of the Maltese warrant examination and since then he is holding the position of associate in the firm's Tax Practice.
Professional Memberships
Academic Record
Malta Institute of Taxation (MIT)
Course on Taxation
2025
University of Malta
Master of Advocacy
2024
University of Malta
Bachelor of Law (Honours)
2023