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Malta introduces a 15% flat tax rate for senior roles in family offices and treasury operations under Legal Notice 250 of 2025. The new framework aims to attract top financial talent and strengthen Malta's position in wealth management. Learn about eligibility, safeguards, and how Grant Thornton Malta can assist.

On 2 September 2025, Malta enacted Legal Notice 188 of 2025, introducing an elective 15% Final Income Tax Without Imputation regime. This new framework allows Maltese companies, certain bodies of persons, and trusts to opt for a flat 15% tax on chargeable income, replacing the traditional full imputation system. The regime includes a five-year lock-in period, exclusion for certain dividend income, and a safeguard rule ensuring tax liability is not lower than under the ordinary system. designed to align with global tax reforms such as OECD's Pillar Two, this move offers businesses strategic flexibility and international tax clarity.

On 14 April 2025, EU finance ministers formally adopted the ninth amendment to the Directive on Administrative Cooperation in Tax Matters - DAC9. The new rules introduce a reporting and information exchange framework designed to implement the OECD's global minimum tax (Pillar Two) efficiently and consistently across EU Member States.

The Budget Implementation Act, 2025 (the "Act") introduces amendments to the Income Tax Act, the Income Tax Management Act, the Duty on Documents and Transfers Act, and the VAT Act. Most changes take effective from the date of publication unless stated otherwise.

The European Union finds itself at a pivotal moment, grappling with economic challenges and mounting calls for reform. Recent discourse around the EU's regulatory framework and its focus on net-zero emissions underscores concerns over competitiveness and growth. Meanwhile, the United States, under the Trump administration, has taken a different path, recalibrating its strategies and presenting challenges to the EU's approach.