Insights

The Startup Residence Programme (“SRP”) facilitates the relocation of international entrepreneurs, including founders, co‑founders, and key employees, who are looking to establish or expand innovative business ventures in Malta.

The Highly Skilled Individuals Rules introduces a consolidated framework for the taxation of highly skilled professionals, aimed at attracting talent to Malta, covering a range of sectors, including financial services, gaming, aviation, maritime, offshore oil and gas, family offices, healthcare, and STEM.

The Malta Retirement Programme (MRP) offers retirees whose primary source of income is a pension the opportunity to establish residence in Malta and benefit from an attractive tax framework. It provides a structured route to residency within a stable EU jurisdiction.

Malta is a competitive European destination through the introduction of the Nomad Residence Permit (“NRP”), a residence solution offering non‑EU individuals a flexible residence solution for remote professionals within an EU framework.

Malta is a competitive European destination through the introduction of the Nomad Residence Permit (“NRP”), a residence solution offering non‑EU individuals a flexible residence solution for remote professionals within an EU framework.

Malta offers a structured pathway to residence through The Global Residence Programme (GRP), tailored for non-EU nationals seeking to establish residence in a European Union Member State within an efficient tax framework.

The fiscal unity regime introduced in Malta allows groups to elect to be treated as a single taxpayer.

This article focuses on the practical audit considerations surrounding collective investment schemes (CISs), with particular attention on the financial statement line items (FSLIs) that typically drive audit risk and the complexities surrounding valuation, completeness, investor transactions and financial risk disclosures.