Redomiciliation
Redomiciliation is the process whereby a company registered in a particular jurisdiction migrates or is continued in another jurisdiction without the need to be wound up or liquidated. As a result, the main advantage of a redomiciliation is that there...
Read moreEmployment 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…
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...
Read morePIFs
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...
Read moreCredit 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...
Read morePayment 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...
Read moreYacht 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...
Read moreAviation
Echoing the success achieved in the maritime sector, Malta has established the Aircraft Registration Act coupled with an investment in human resources and facilities. This Act amended the Civil Code and the Code of Organisation & Civil Procedure and implemented…
