Articles

Malta UCITS Funds

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...

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DTA Tax Treatment of Malta Collective Investment Vehicles

This article examines a tax treatment of Collective Investment Vehicles in the light of double tax treaties.

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Foundations under Maltese Law

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...

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Unit Trusts under Maltese Law

The purpose behind the creation of a unit trust is that many persons, whether legal or natural, are unable to accumulate...

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Regulation of Trustees in Malta

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...

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The Netherlands-Malta Double Tax Agreement

The outline of the double tax treaty between Malta and the Netherlands

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Malta Taxation of Collective Investment Funds

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...

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Malta hNWI tax residence

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...

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Capital Gains and Property Transfer Tax in Malta

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...

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Acquisition of Immovable Property Permits in Malta

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.

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