For years, many advisers treated Cyprus as the default low-tax EU company jurisdiction and Malta as the more technical alternative. In 2026, that shortcut no longer holds. The reason is not branding, climate, or sales language. It is the mechanics of the tax systems. Cyprus [...]
Retirement is not only about slowing down. For many international retirees, it is about choosing the right place to live well, organise income efficiently, and enjoy greater certainty for the years ahead. Malta continues to attract retirees who want a stable European base and a [...]
A Malta Private Foundation is a serious private-wealth vehicle for succession planning, family governance, asset ring-fencing, and long-term holding of selected assets. Its structural advantage is not branding. It is legal and tax flexibility. Under Malta’s Foundations (Income Tax) Regulations, a foundation may be treated [...]
If you’re tax resident in Portugal and want a company you can run internationally, Malta is one of the most pragmatic choices in Europe. Not because it’s “a hack”. Because it’s an EU jurisdiction with a business-friendly registry, a widely used tax refund mechanism for [...]
First, what does “treated as a company” actually mean? Under Malta’s Foundations (Income Tax) Regulations (S.L. 123.114), a foundation is generally treated for Maltese income tax purposes in the same way as a company ordinarily resident and domiciled in Malta. That treatment is a tax [...]
Malta’s Companies Act was amended in 2025 to introduce a new Simplified Dissolution Procedure (often discussed in practice as a simplified liquidation / fast-track winding-up). The aim is to give inactive, solvent, low-risk companies a quicker and less costly route to be dissolved and struck [...]
A “Fiscal Unit” in Malta refers to Malta’s income tax consolidation regime under the Consolidated Group (Income Tax) Rules (S.L. 123.189).Where the election is made and accepted, a qualifying group is treated – for Maltese income tax purposes – as a single taxpayer: This is [...]
Malta is a popular EU jurisdiction for SaaS founders because it combines (1) an English-speaking, common-law-influenced corporate environment, (2) an EU VAT framework that works well for cross-border subscriptions, and (3) a corporate tax system that can be very efficient in certain shareholder structures. This [...]
Transport Malta has taken another significant step in modernising maritime administration with the launch of Digital Ship Certificates, reinforcing Malta’s position as a forward-looking and technology-driven flag state. This new initiative marks an important milestone for the Maltese Flag, one of the world’s largest and [...]
Non-CRS Jurisdictions, EMIs, US Banking Options, and Holding Structures (with practical guardrails) In a world of expanding transparency (CRS/FATCA), stronger AML expectations, and increasingly sophisticated bank due diligence, “where you bank” and “how you structure” are no longer back-office choices. They directly affect: account approvals, [...]
For private clients seeking a trusted European jurisdiction, Malta offers a rare combination of regulatory certainty, EU credibility, and discretion – supported by a strong Corporate Service Provider framework built to protect governance, continuity, and long-term value. At 1st Step Solution LTD, we turn regulation [...]
When people talk about “Malta company registration with IBAN”, what they usually really want is: The key is that Malta’s attractiveness isn’t a “secret rate” at the company level (the headline corporate rate is 35%) – it’s the way Malta treats dividends through its full [...]
