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In this case, Malta’s Civil Court weighed the request of Christel H. Kuhne, a creditor of the vessel M.Y. Louis and the Girls that sought to satisfy her claims against the yacht via a court-approved private sale of the vessel.

Under Maltese law, the mortgage regime provides a high degree of security to financiers such as banks willing to fund the purchase of ships and yachts. Vessels act as security of a debt or obligation generally through an agreement between the ship owner, acting as the mortgagor, and the mortgagee, or instead by operation of law

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 on its profits, a Non-prescribed fund is not.  

Malta has, over the past two decades, emerged as a serious jurisdiction in the world of financial services, offering a trustworthy alternative to traditional EU financial services jurisdictions such as Ireland and Luxembourg. Undeniably, Malta has been very successful at attracting various financial businesses towards its shores, with the jurisdiction gaining considerable traction in the hedge funds, investment, foreign exchange and captive insurance markets.  

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