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Articles

Part-time employees’ rights

Legal notice 427 of 2002 as amended by Legal Notice 140 of 2007 regulates discrimination against part-time workers and improves the quality of part-time work. Moreover, its purpose is to…

ETC Apprenticeships

The Employment and Training Corporation is giving the facilities of apprenticeship schemes which are an effective medium of vocational education and training in the same time. There are two schemes,…

Financing companies efficiently

Every operation needs financing. Financing may be raised in the same country of operation or in a country other than that in which the operation is located. The latter situation…

Maltese Holding Company

A holding company is used to hold assets and participations in other companies. Typically, the holding company itself does not trade, but it is used to hold the assets or…

Branches of Oversea Companies

The provisions of the Companies Act offer the possibly to companies incorporated or constituted outside Malta to conduct business in or through Malta by using a branch or a place…

Relief from Double Taxation in Malta

The provisions of the Income Tax Act allows companies which derived income or gains deemed to be sourced outside Malta to claim one of the following types of relief: Double…

Re-domiciliation of Foreign Companies to Malta

The continuation of companies regulations (Legal Notice 344 of 2002) allow a body corporate formed and incorporated or registered under the laws of an approved country or jurisdiction other than…

The remittance system of taxation in Malta

A company incorporated under the laws of Malta is considered ordinarily resident and domiciled in Malta. Companies which are ordinarily resident and domiciled in Malta are subject to tax on…

Double your pension by moving to Malta

By: Hans Bolander, free translation by Jakob Kegel. Article first published in Dagens Industri Lower taxes in other EU countries offers Swedish emigrants twice as much in pension. An increasing…

Triangulation - sales and transportation of goods in EU

Triangulation is a situation that involves a sale of goods, where three different member states in the EU are involved and where there are two sales transactions but one transport…

Petroleum market liberalization in Malta

When Malta entered the European Union (EU) the country agreed on the liberalization of the petroleum market. Malta agreed to liberalize importation, stocking and wholesale of petroleum. The Maltese government…

Succession planning in family owned companies

Succession planning in family owned companies is a long-term process that takes time. It is important to devise an exit strategy that will allow the owners to leave the business…

Remote Gaming in Malta

Various elements and factors contribute to Malta’s imminent success in the attraction of remote gaming operations. Ranging from low gaming taxes to the high technological advancements in telecommunications and ICT…

Shipping registration under the Maltese flag

Malta's old maritime tradition offers the international shipping community a reputable open ship register that is one of the eight largest registers in the world.  The Malta Flag is a…

Register Intellectual Property in Malta

Intellectual property may take various forms such as trade-marks, trade-names, software copyrights, brand-names, patents, designs and technical know-how. The location of an intellectual asset has a material impact on the…

Property Holding Companies

Property holding companies are legal entities used by net worth individuals or groups of companies to invest in real estate or to hold shares or participations in other companies investing…

Tax Refunds and Dividend Taxation in Malta

Is there a levy on dividends paid overseas?  Since 1994 Malta has allowed shareholders of certain companies an effective tax rate of 4.17%. This was achieved through a series of…

Yacht Registration under the Malta Flag

Registering your yacht under the Malta Flag offers many tax advantages. Registering your yacht in Malta involves setting-up a Malta company which will become the direct owner of the yacht.…

Incentives for business in Malta

Malta Enterprise Corporation has launched a new set of incentives which came into force on 1st January 2008 and is currently working on the development of other incentives. Such incentives…

MFSA Lowers Registration Fees

It has been announced that as from 1st January, 2009, fees to register a new company, to increase its authorised share capital as well as fees payable annually together with…

Aircraft Registration In Malta

In 2013, Malta implemented a new aircraft registration regime, structured in a manner to accommodate efficient registration of smaller aircrafts, in particular business jets. The regime is governed by The…

Tax Incentives for the Aviation Companies registered in Malta

A number of fiscal incentives in relation to international aviation, being of particular interest and benefit to aircraft engine and aircraft operators have been introduced recently as a follow up…

Malta Budget 2013-Highlights

The thrust of the 2013 Budget presented in Parliament by the Minister of Finance, the Economy and Investments, Tonio Fenech, seeks to be a continuation of the fiscal policy adopted…
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