The Impact of Proposed EU Anti-Tax Avoidance Directives on Maltese Tax Regimes

Table of Contents Introduction  Background Aims & Objectives Rationale Methodology Chapter One: Developing EU Directive 2016/1164 Controlled foreign company (CFC) rule Exit taxation Interest limitation General anti-abuse rule  Summary Chapter Two: Maltese Tax System The Domestic Personal Tax System Corporation & Business Taxes Summary Chapter Three: Perspectives on Taxation Taxation: Perspectives and Ideologies Tax Harmonisation: …

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Blick auf Malta eines Malta Limited Gründers

Company Formation in Malta – The Definitive Guide (Malta Limited)

Company Formation in Malta – The Definitive Guide his is the Ultimate Guide to Company Formation in Malta 2018… and please let me clarify something at the outset: This will not deal with half-truths, hypothetical possibilities or questionable tax tricks. Simply put, it will deal with the current state of affairs, important issues that deserve …

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Malta: The MFSA’s discussion paper on virtual currencies

On the 30th of November 2017, the Malta Financial Services Authority (MFSA) published a discussion paper on Initial Coin Offerings, Virtual Currencies (VCs) and Related Service Providers. The Authority acknowledged that virtual currencies are certainly an important development in carrying out transactions over the internet but also noted the importance of distinguishing between virtual currency …

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The Introduction of Virtual Currencies in Malta

Mission Statement: Virtual Currencies Malta Dr. Werner & Partner are keenly following the regulation and legalisation of virtual currency operations in and throughout Malta (and therefore within the EU). Our own legal team is working closely with the lobby and regulative officials to be able to assist clients from a very early stage of the …

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Tax Dodger or Tax Man Dodger?

Whenever, on a professional or nonprofessional level, you tell people what you do and where you live, people tend to throw you into the same drawer: tax dodger. I have been writing many articles about so many other reasons why a move makes sense, so I will give you, in bullet points, a very small repetition: …

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Finanzlizenz in Malta

Obtain a licence for financial services in Malta – My advice

In a number of occasions of the last months I have been asked if I could assist with obtaining a licence for financial services in Malta. Some people still have a very wrong impression on how to become financially licenced in Malta. “A few papers and my passport and then we can start in a …

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Moving to Malta: Land of milk and honey?

A few times I have been asked by friends and clients if it’s worth it to move to Malta. I would like to give “no” as an answer. If the obvious does not appear to you it might just not be right for you. But of course I don’t tell them no but always take …

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