From 1 October 2026, Malta introduces important changes to the VAT treatment of gambling and betting services. The main change is the narrowing of the previous VAT exemption. Gaming operators now need to assess each product separately based on: Which gambling activities remain VAT-exempt? The [...]
In early 2025, Andreas – a non-EU entrepreneur and UBO (ultimate beneficial owner) of a Cyprus holding and trading company – sat down with his tax advisers with a very specific worry. For the last 8 years, his structure looked like this: The setup worked [...]
