Malta: The IP Jurisdiction Of Choice - Breakfast Briefing In London Organised By The Malta High Commission And Introduced By H.E Joseph Zammit Tabona High Commissioner Of Malta To The Court Of St James’s
Last Updated: 22 January 2013

Thursday 7 February 2013

Registration: 8:00am

Start time: 8:30am

Conclusion: 10:00am

Attendance is free of charge and will include continental breakfast.


8:00am - 8:30am

Coffee and Registration

8:30am - 9:30am

Presentation and Questions

9:30am - 10:00am



Malta High Commission,

Malta House,

36-38 Piccadilly,



Nearest tube stations: Piccadilly Circus or Green Park

Attendance is by registration only and free of charge on a first come, first served basis. Please feel free to invite any of your colleagues or clients who you feel may be interested.

Register your interest by sending your details (name, surname, telephone and organisation) to by the 6th of February 2013.

At the event you will learn more about Malta and the 360 degree package it presentsoffering not only full spectrum IP protection but also excellent corporate structures and tax incentives. Malta is Europe's best kept secret in this regard. IP law provides peace of mind for the protection of your assets, while service providers and Government agencies design and assist with offering advice and incentives to facilitate your setting up, moving, or relocating to Malta. You are spoilt for choice: preferential corporate tax regime, income tax exemption for royalties on patents with similar exemptions for copyright and trade mark royalties in the pipeline, advantageous income tax rates for Highly Qualified individuals, and lest we forget, the best climate in the world.

Malta has earned its reputation as one of the most ideal locations for international companies to relocate their business interests, offering a sound, cost-and tax- efficient jurisdiction and acting as a hub from which to reach out to Europe, Africa and beyond. Specific incentives introduced regarding intellectual property rights have also placed Malta as the ideal jurisdiction for the exploitation and maximisation of your intellectual property rights.

Business Solutions

In successfully attracting more private investment towards Malta, the Government of Malta has created structures to eliminate bureaucracy where possible and create clear guidelines and regulations for setting up a presence in Malta.

Malta has made its mark as a smart island in more ways than one. It boasts a technical infrastructure like no other, with no technical barriers to business wishing to set up here. Not only does Malta benefit from a favourable geographic position but it also offers political and social stability, stateof- the-art telecoms, a wonderfully colourful history and culture, a multi-skilled and multi-lingual workforce, healthy industrial relations, accessible regulators with a "can do" attitude and a pleasant and secure living environment. Malta brings to the table a modern country with an open market economy, good corporate climate, advantageous tax regime, a low inflation rate, low unemployment and an excellent track record.

Creative Economy

The Maltese Government has over the past 2 years dedicated a working group to the creation of a strategy for the Creative Industries. The Creative Economy Working Group, set up by the Ministry of Finance, and working closely with the Ministry for Culture, has mapped the creative industries in Malta, assessed strengths and opportunities and has devised, alongside the strategy, a number of incentives aimed at workers and enterprises.

An Attractive Corporate Tax Regime

The Maltese legal and fiscal landscape is very inviting, and the limited liability company offers a convenient, tax efficient vehicle for carrying out trading or investment activities from Malta. If the company, or for that matter any other Maltese centrally managed and controlled entity, receives qualifying royalties (e.g. royalties paid for the use of patents, copyright and trade marks and meeting straightforward conditions), then the receipt of the royalty income should not be charged to Maltese income tax.

In the event that the royalties received are not qualifying royalties, the standard rate of tax on income and chargeable gains (on the transfer of IP) is 35%. However, further to the application of a statutory right to refund of the Maltese imputation credit, triggered by certain distributions of taxed profits, the overall effective Malta tax burden may be reduced generally to 5%. In some instances the effective Maltese tax burden is even lower.

Added to the favourable tax treatment of the royalties in terms of Maltese income taxation, certain royalty payments may also benefit from over 60 Maltese tax treaties and the European Interest and Royalty Directive to reduce or altogether remove foreign withholding taxes.

Where does IP fit into the grand scheme of things?

In reality, IP is the underpinning of the momentum currently being built; an initiative targeting the innovative and creative industries and encouraging them to set up in Malta and domicile their IP in Malta.

Malta has been a supporter of IP, and has promulgated IP laws since the fledgling days of IP legislation. British copyright statutes were automatically enacted in Malta during its days as a colony of the British Empire. Once a Republic, Malta's commitment to IP has grown from sphere to sphere. Malta is a member of numerous international IP conventions and treaties, and has become a member of important regional and international IP organisations, such as the World Intellectual Property Organisation, the European Patent Organisation and the Office for Harmonisation in the Internal Market. Thanks to EU harmonisation, Maltese IP laws have been in line with IP laws throughout the rest of Europe, with Malta placing importance on IP as an asset in the hands of the IP holder.

Incentives specific to IP

A number of incentives have been formulated to be of advantage to IP holders. There already exists a tax refund for persons who wish to apply for IP registrations.

Another key incentive is the income tax exemption on royalties arising from patents - this incentive is available to all holders of a patent, wherever it is filed.

Following on from the latter incentive, the Maltese Government announced in recent Budget speeches that royalties and such other income generated from copyright works and from trade marks shall be exempt from income tax. This incentive is aimed at the industries generating copyright and the persons (including companies) owning such copyright, and at the holders of trade marks. The Government is in the process of implementing this measure, but it has been received as great news for operators in the intellectual property industries.

The Speakers

Dr. Antonio Ghio

Dr. Antonio Ghio heads the ICT law Department at Fenech & Fenech Advocates and specializes in telecommunications law, data protection, Intellectual property law, e-commerce, remote gaming and internet law. For the past eleven years his work has solely revolved around ICT law issues and trying to find solutions that the constant struggle between law and technology creates, both inside and outside of the courtrooms. Ghio also lectures ICT law and Cyber Crime at the University of Malta and is the Chairman of the Malta Communications Authority after having served as a member of the board of directors for over four years. He has an LL.M in ICT law from the University of Strathclyde. He is a regular speaker on ICT and IP law issues in conferences both locally and abroad. He also serves as EU Digital Champion for Malta.


Tel: +356 2124 1232

Dr. Edward Attard

Edward Attard is a tax lawyer at PwC Malta, specialising in international and European taxation law. Prior to moving to Malta in 2011, Edward worked in London for PwC, and has considerable experience assisting large multinational corporations (FTSE 100 companies) and high net worth individuals exercise their EU law rights, and tailoring international taxation solutions against a fluid legislative and commercial backdrop. He is actively involved in the PwC pan-EU effort, and is a member of the PwC EU law technical committee, State Aid working group, CCCTB working group and EUDTG steering group. Edward has an Adv. LL.M. (Leiden) Hons. and in addition to his work at PwC he occasionally lectures in the Netherlands and in Austria, and has published works with Kluwer law and the IBFD. Edward has spoken at a number of conferences on a range of Intellectual Property taxation mitigation matters.


Tel: +356 2564 6750

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Press Releases from this Firm
Recent Content from this Firm
Font Size:
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Email Address
Company Name
Confirm Password
Mondaq Topics -- Select your Interests
 Law Performance
 Law Practice
 Media & IT
 Real Estate
 Wealth Mgt
Asia Pacific
European Union
Latin America
Middle East
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.


Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.


Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.


A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.


This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.


If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.


This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at and we will use commercially reasonable efforts to determine and correct the problem promptly.