Corporate

Tax Under Maltese law, the concept of taxation is based on one’s residence and domicile status which determines whether an individual is chargeable to income tax, and certain capital gains, in Malta on a worldwide basis or on a remittance basis. Malta therefore asserts jurisdiction to tax on the basis of territoriality, ordinary residence, domicile and remittance. The Maltese remittance basis of taxation for individuals who are resident in Malta but not domiciled, allows for flexibility on the amount of chargeable income an individual may be subject to in a given calendar year. For more information about our corporate practice please click here.…

Setting up a Fund in Malta The principal advantages which are generally perceived to give Malta a competitive edge as a fund domicile of choice include the low level of costs involved in the setting up of a fund, the flexibility of the legal structures that are permitted under Maltese law aswell as the approachability and efficiency of Malta’s single regulator and supervisor. Furthermore, Malta’s EU membership has paved the way for its adoption of the UCITS and AIFM directives. Malta also benefits from a large number of local and foreign credit institutions, fund administrators and investment firms having a…

Setting up a Company in Malta Malta as a jurisdiction of choice: Malta has emerged as a stable and efficient financial centre despite the island’s relatively small size.  The country’s sound banking system and favourable tax planning options have attracted the interest of a number of the world’s leading financial institutions and high-net worth individuals.  In addition, Malta offers a wide range of corporate vehicles such as companies, limited partnerships, SPVs, trusts and foundations.  These vehicles have been designed to provide asset planners with a certain level of security and the necessary structures for the setting up of even the…

Citizenship/Residence /Visa Why choose to live in Malta? In 2015, Malta was voted the third best place in the world to live Malta has long been coveted for its strategic location, temperate Mediterranean climate, and more recently the advantages afforded by being the smallest EU (and a Schengen) Member State. Its continued focus on; increasing direct travel links with the world’s major financial centres, offering a safe environment, broadening its bi-lateral immigration treaties and maintaining one of the top ranked passport in the world, ensures that it’s colourful history will continue to be written.  1. Malta’s Individual Investor Programme (MIIP) The…