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Archives for Expertise

Employment Income

The Income Tax Act brings to charge “gains or profits from any employment or office, including the value of any benefit provided by reason of any employment or office”.  The legislation does not define ‘employment’ or ‘office’ but with the…

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Residence in Malta

A report published in 2017 by the National Statistics Office shows that foreigners forming part of the population in Malta more than doubled over the last decade.  Whereas in 2006 foreigners accounted for around 3% of the total population, ten...
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PIFs

A Professional Investor Fund (PIF) is a special class of a collective investment scheme (CIS) which is subject to a much lighter and more flexible regime than UCITS, AIFs and other retail funds.   Qualifying Investor Following amendments introduced during...
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Credit Institutions

Malta is known to have a stable and successful financial system leading to more business entities being set up in Malta. Following Malta’s accession to the EU in 2004, the financial services sector has grown exponentially and is nowadays one...
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Payment Institutions

The iGaming industry as well as the e-Commerce industry have significantly increased the need of payment gateways in Malta.  The Maltese authorities have proactively responded to this change and now Malta become a destination of choice for the setting up...
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Yacht Registration

Malta has a long maritime tradition and it has established itself as one of the leading maritime hubs and service centres.  The Island has several yacht marinas and offers a whole range of maritime services and facilities. Malta has also...
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