Malta: Trusts

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 asset holding companies offer business owners, families, and international investors a robust EU-based framework for protecting and preserving wealth through legal separation of assets.

On 23 January 2026, the Legal Notice titled “Tax Treatment of Highly Skilled Individuals Rules, 2026” became effective.

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.

The Maltese government issued Legal Notice 133 of 2025 to bring the Trusts and Trustees Act (Register of Beneficial Owners) (Amendment) Regulations 2025 into force on 11 July, which expand the scope of beneficial ownership reporting and tighten compliance requirements for trustees.

The new notified PIFs framework: MFSA publishes consultation document on regulatory changes On 22 May 2023, the Malta Financial Services Authority (the "MFSA") published a Consultation...

In July 2022 the Financial Intelligence Analysis Unit (the ‘FIAU') issued a guidance note to provide further guidance on obtaining source of wealth information related to parties other than the customer.

On Monday 18 October 2021 the FIAU published a revised version of the Implementing Procedures (IP) Part 1 to ‘transpose' the proposals that the FIAU had issued for consultation back in March 2021...