Malta: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Malta Resident Non-Dom Taxation

Malta resident non-dom taxation is Malta's remittance-basis tax system for individuals who are resident in Malta without being domiciled in Malta. Under article 4(1) of the Income Tax Act...

CC

Chetcuti Cauchi Advocates

FITWI: A Strategic Development In Malta’s Corporate Tax Landscape

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

Malta Commercial

DG

Dixcart Group Limited

How A Malta Holding Company Benefits International Investors: A Case Study

Mr Mario Rossi is an Italian entrepreneur who has invested in several companies across Europe in different sectors. He owns 70% of a German manufacturing company, 60% of a Czech software company, and 80% of a Spanish distribution company.

Worldwide Commercial

DG

Dixcart Group Limited

Client Stories: Malta Residence Options For Non-European Citizens

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks.

Worldwide Commercial

DG

Dixcart Group Limited

Malta's Participation Exemption: Turning Holdings Into Opportunities: Receive Dividends And Capital Gains From Qualifying Holdings Free Of Tax

FM

Finance Malta

Setting Up A Company In Malta: A Complete Guide For Business Owners

Worldwide Commercial

DG

Dixcart Group Limited

Malta Updates Yacht Code: What The CYC 2025 Means For Owners And Operators

Malta Transport

DG

Dixcart Group Limited

Malta Streamlines Procedures For The Malta Permanent Residence Programme

Worldwide Commercial

DG

Dixcart Group Limited

Malta Introduces Citizenship By Merit

Worldwide Commercial

DG

Dixcart Group Limited

Is A Malta Company The Smartest Way To Do Business In The EU?

European Union Tax

SI

Sentient International Limited

Why Malta Is Taking Off As Europe's New Aviation Powerhouse

Malta Transport

SI

Sentient International Limited

The End Of The UK's Non-Domiciled Regime: Why People Are Considering Malta For Tax Residency

Worldwide Commercial

DG

Dixcart Group Limited

Digitalisation Of Maritime Documentation By The Malta Ship Registry

DG

Dixcart Group Limited

Tax Implications Of Buying Or Selling Property In Malta

Sciberras Advocates

New 15% Tax Rate For Highly Skilled Professionals In Finance And Gaming

Malta Employment

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GTG

CSB Success Stories | Ian's Journey - From Accounts Officer To Team Leader (Video)

Malta Law Performance

CG

CSB Group

EU Regulation On Cash Payment Limits

European Union Government

BD

BDO Malta

Malta Permanent Residence For Americans 2026 | MPRP Guide

Malta Immigration

AB

Attard Baldacchino

EBA's 12 February 2026 Opinion On The End Of The NAL Transition Period: Clarifying The PSD2–MiCA Interplay!

Malta Technology

MF

MK Fintech Partners

Navigating Malta's Yacht VAT: A Guide For Yacht Owners

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

DG

Dixcart Group Limited

An Attractive Destination For IP Holding Companies

Malta is one of the most attractive destinations for establishing holding companies dedicated to managing intellectual property (IP), thanks to its combination of favourable tax benefits, a strong legal framework, a network of over 70 Double Taxation Agreements (DTAs) and direct access to the European single market.

Worldwide Commercial

DG

Dixcart Group Limited

Understanding De Facto Partnerships In Malta: A Simple Guide

De facto partnerships, also known as common-law relationships, have been gaining legal recognition around the world, as has been the case in Malta for a few years.

AB

Attard Baldacchino

Single Family Offices In Malta – Regulatory Amendments Introduced

In recent years, Malta has become an attractive jurisdiction for high-net-worth individuals and families looking to establish Single Family Offices (SFOs) due to its robust regulatory environment and favourable tax regime.

DG

Dixcart Group Limited

Malta's Permanent Residence Programme: Key Changes Effective January 2025

Malta Immigration

DG

Dixcart Group Limited

Malta: A Rising Hub For Tech And Innovation Startups

Malta Immigration

DG

Dixcart Group Limited

Malta Budget 2025: Overview

FF

Fenech & Fenech Advocates

Supercharge Your Company In Malta – A Guide To The Support Measures Available For Businesses

Malta Immigration

DG

Dixcart Group Limited

Maltese Tax-Effective Company Structures: The Maltese Double-Tier Structure Explained

Worldwide Commercial

DG

Dixcart Group Limited

A New Life Chapter In The European Union: The Malta Option

Worldwide Immigration

DG

Dixcart Group Limited

Aviation In Malta: Market Niches And A Bright Future. Interview With The Director Of The Civil Aviation Directorate.

Worldwide Strategy

DG

Dixcart Group Limited

Charting New Waters: The Market Effects Of Malta's Small Commercial Yacht Code

DG

Dixcart Group Limited

What Makes The Malta Participating Holding The Popular Choice

PS

Papilio Services Limited

Are Malta And Cyprus Shaping The Future Of Aviation?

DG

Dixcart Group Limited

Aviation In Malta: Market Niches And A Bright Future. Interview With The Director Of The Civil Aviation Directorate.

Our Malta office had the pleasure to interview Capt. Charles Pace, the Director of the Civil Aviation Directorate.

Worldwide Strategy

DG

Dixcart Group Limited

Charting New Waters: The Market Effects Of Malta's Small Commercial Yacht Code

The Malta's Small Commercial Yacht Code is the latest addition to the Maltese yacht legislation.

DG

Dixcart Group Limited

What Makes The Malta Participating Holding The Popular Choice

In the world of international business and tax planning, Malta has emerged as a popular choice for multinational companies looking to optimise their tax structures through an efficient holding structure.

PS

Papilio Services Limited

Are Malta And Cyprus Shaping The Future Of Aviation?

The aviation sectors in Malta and Cyprus are experiencing significant growth, leveraging their strategic geographic locations and favourable regulatory environments.

DG

Dixcart Group Limited

Staying Ahead Of The Curve: Malta's Plan To Further Strengthen Its Financial Services Offering

Worldwide Commercial

DG

Dixcart Group Limited

Malta's Tax Pros: A Competitive Edge For Romanian Investors

End of last year, Romania proposed a comprehensive set of tax changes designed to guarantee the long-term financial sustainability of the nation...

PS

Papilio Services Limited

New Year, New more Accessible Fast-Track Work Permit in Malta

A new Fast-track work permit has been introduced in Malta called the Specialist Employee Initiative (SEI). This route is applicable to specialised employees that are not eligible...

Malta Employment

DG

Dixcart Group Limited

Moving To Malta – Using The Isle Of Man To Structure Your Assets Efficiently

Located in the heart of the Mediterranean, between the north of Africa and southern Europe, Malta is a modern international commercial hub with a global draw..

Worldwide Wealth Mgt

DG

Dixcart Group Limited

Malta Budget 2024 (KSi Malta)

The OECD Pillar 2 measures which introduces a global minimum effective tax of 15% for companies forming part of MNEs (Multi-National Enterprises) with a combined...

FM

Finance Malta

Malta Budget 2024 Highlights

WP

WH Partners

The Benefits Of Having A Second Citizenship

Worldwide Immigration

CG

CSB Group

Personal Income Taxation In Malta – What You Need To Know

DG

Dixcart Group Limited

Key Employee Initiative – Fast-track Work Permit In Malta For Non-EU Highly-Skilled Workers

Worldwide Immigration

DG

Dixcart Group Limited

A Review Of The Residency Routes Available In Malta

Worldwide Immigration

DG

Dixcart Group Limited

WH Insights: Tax And NFTs (Video)

WP

WH Partners

Investment Services In Malta

KM

KPMG Malta

Capital Gains Tax In Malta

CG

CSB Group

Malta Budget 2022 Highlights (Video)

KM

KPMG Malta

Why A Malta Foundation Is A Great Vehicle To Manage Your Wealth

Malta Wealth Mgt

FM

Finance Malta

Malta Budget Measures 2022

CG

CSB Group

Budget 2022 (KSi Malta)

FM

Finance Malta

Malta Budget 2022 Highlights

WP

WH Partners

What You Need To Know About Taxation In Malta

BG

Borg Galea & Associates

REITs Real Estate Investment Trusts And Tax

C

CCLEX

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Zugimpex International GmbH

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Tax Webcast - 07 October 2016 (Video)

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Deloitte Cyprus

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