Publications

In COVID-19 times, businesses are experiencing a slow but probably prolonged business interruption scenario of unprecedented magnitude. The Maltese and the multi-national business community in Malta are facing business interruption challenges including sickness, voluntary and possibly soon forced lock-down directives, major economic slow-down, significant dips in revenue and perhaps cash-flow problems. Inevitably, these necessitate important business decisions to ensure business continuity.

The legal implications of Maltese contract law may be vast in cases where a contractual obligation is delayed or not performed at all due to repercussions arising from measures taken in an effort to halt the spread of COVID-19. Is the counter-party able to sue for non-performance in such cases? Can 'force majeure' be cited as a defence?

This legal notice is an important development, clarifying how time-off work of an employee due to quarantine measures in place should be treated at law. The announcement of such legal notice has triggered a serious of reactions especially from employers, considering that this measure, introduces and added burden on them. Bodies representing employers have started discussions with the Government. The Government has in the meantime, announced a number of fiscal incentives to assist employers.

Recently, Malta has published the Consolidated Group (Income Tax) Rules, 2019. These new rules aim to allow consolidated tax reporting whilst simplifying the income tax calculation. Through the new tax consolidation rules a significant cash flow advantage is established, as opposed to the current Malta tax refund system.

This Guide provides an overview of reasons why companies are Doing Business in Malta and outlines the legal, financial and tax framework for Companies Doing Business in Malta.

The Office of the President of the United States issued a Presidential Decree on the 31st January 2020 expanding the 2017 Travel Ban which applied to Iran, Libya, Somalia, Syria, Yemen, Venezuela and North Korea. The new Decree includes Africa's largest country Nigeria, as well as Burma (Myanmar), Eritrea, Kyrgyzstan, Sudan and Tanzania.

Maltese citizenship by descent is a popular route provided by the Maltese Citizenship Act to individuals born of Maltese parentage to Maltese Citizenship

Does failing the Maltese citizenship due diligence mean the applicant is of a shady or criminal background? What are the reasons for rejection under the Malta citizenship route for investors? Senior Malta citizenship law specialist Dr Priscilla Mifsud Parker debunks the common misperception on the reasons for failing the MIIP strict due diligence process and on the grounds of rejection of a Maltese citizenship application.

Taxation of Expatriates in Malta: Malta is a EU member that not only allows for the free movement but where ordinary residents can benefit from a Non-dom tax regime and taxation on a remittance basis.

Personal taxation in Malta