Category Archives: Publications

Amendment to Highly Qualified Persons (HQP) and qualifying Employment (Personal Tax) Rules

August 2019 As from the year of assessment 2020, the LN 2019 of 2019 amends the following legislation:   The Highly Qualified Persons Rules; (S.L. 123.126);   The Qualifying Employment in Aviation (Personal Tax) Rules; and   The Qualifying Employment in …

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Malta VAT as applicable to Yacht Leasing

In line with Guidelines issued by the Maltese Revenue Authorities, the incidences of vat incurred on the leasing of a yacht will depend on the extent of its use in EU territorial waters. These guidelines were originally issued in 2005 …

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Fantasy Sports – Exemption at last.

Legal Noitice 271 of 2016 issued on 1st August, 2016 brings about the much awaited exemption on Fantasy Sports games played online. In defining what qualifies as “ fantasy sport”, the Malta Regulator has determined that for a game to …

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Setting Up Your Trust In Malta

Why Malta The reasons why clients opt to set up trusts in Malta as opposed to other jurisdictions are various. To mention a few: Malta, whilst being a civil law jurisdiction, has a fully fledged trust law that has been …

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Guidelines issued by the Malta Gaming Authority on Technical Infrastructure hosting Gaming and Control Systems

The Malta Gaming authority has issued guidelines on the Technical Infrastructure hosting Gaming and control systems. The purpose of these guidelines is to underline and update the MGA’s approach when implementing its regulatory requirements and procedures with respect to Technical …

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Online Gaming Licence – Malta

Click Here to Read the Swedish Version of this publication Serious gaming companies understand the importance of a reputable license. Being perceived by players as safe and credible will provide for greater credibility to online game sites and therefore assist …

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Onlinespellicens på Malta

Seriösa spelföretag förstår vikten av en seriös licens. Att av spelare uppfattas som säker och trovärdig gör spelföretaget mer attraktivt för potentiella spelare. Detta i sin tur göra det enklare att förvärva spelare vilket leder till minskade kostnader. Som alla …

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New Vat Rules on Bus Transport in Denmark

Companies that operate busses for tourist transport in Denmark you should be aware of the new rules coming into force as from next month. On 1 July 2014 parts of a new VAT Act will come into force in Denmark. …

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MICRO INVEST SCHEME – 2016

The Micro Invest Scheme , recently  launched by Malta Enterprise, is intended to encourage enterprises to invest in their own businesses towards: innovation, expansion, improvement and development. The incentive covers expenditure incurred between 2014 and 2020. The highlights of the …

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Tax applicable to Part time Income – New provisions

1 What does the term ‘Part-Time Work’ mean? Part time work is specifically defined if the individual is not engaged therein for more than thirty hours in any one week. The individual deriving income from part-time work is resident in …

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