Malta: M&A/Private Equity

Internationally mobile founders relocating to Malta while holding global assets face complex cross-border implications affecting tax residency, holding structures, trusts, family office governance, and succession planning across multiple jurisdictions. Malta's EU membership, English-speaking legal framework, remittance basis taxation, and growing innovation economy position it as a strategic European base for entrepreneurial families seeking stability...

Malta's Parliament is considering significant amendments to its foreign direct investment screening framework through Bill No 172. The proposed changes aim to clarify notification requirements, define portfolio investment exclusions, and restructure the institutional framework governing the National Foreign Direct Investment Screening Office, bringing Malta's regime into closer alignment with EU regulations.

Malta's Fiscal Unity Regime offers international corporate groups a powerful tool to streamline tax administration and enhance cash flow efficiency within the EU. By allowing qualifying group...

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.

For decades, US businesses viewed tax treaties primarily as technical instruments and mechanisms to reduce withholding tax or avoid double taxation on cross-border income.

On 6 February 2026, the Office for Competition within the Malta Competition and Consumer Affairs Authority (Malta NCA) published Guidelines on the Methodology for Determining the Penalty Amount (Guidelines)

The Malta Permanent Residence Programme (MPRP) was introduced in 2021, when it replaced the Malta Residence and Visa Programme (MRVP).

With the Legal Notice No 159 of 2025, Malta has updated the regulations for the acquisition of Maltese citizenship.

Mergers and acquisitions are rarely straightforward.