UCITS schemes are schemes that are harmonized under the UCITS Directive of the European Union. These are schemes that predominantly invest in transferable securities such as: (a) shares in...
This article examines a tax treatment of Collective Investment Vehicles in the light of double tax treaties.
The concept of foundations is a long standing one in maltese law. Foundations are essentially a product of continental law. They have however only recently become regulated by maltese codified...
The purpose behind the creation of a unit trust is that many persons, whether legal or natural, are unable to accumulate...
An overview of the law and regulation of trustees in Malta. The tri-partite relationship between the trustee, settlor and beneficiary is based on a fiduciary relationship. Maltese law allows for...
The outline of the double tax treaty between Malta and the Netherlands
The Malta tax treatment on income of hedge funds hinges on the differentiation made between 'Prescribed' and 'Non-Prescribed' funds. A Prescribed fund is subject to tax in...
Malta is an attractive destination for European HNW individuals & families seeking a safe & tax efficient country of residence. HNWI residence schemes are available to European HNWIs from...
The transfer of immovable property in Malta attracts an amount of tax which is imposed on the person transferring the property to the other party. In this regard the term “transfer” includes any...
Prior to purchasing an immovable property in Malta, it is important to keep in mind that such an acquisition may be subject to certain requirements.