Partner | Head of Tax, Wealth Management and Family Offices
Since 2003, Michael has been involved in Indirect and Direct tax matters, initially at the Inland Revenue Department’s Tax Investigations unit, followed by his employment with Grant Thornton’s tax advisory department in 2007.
Since joining Grant Thornton, Michael has been involved in providing tax assistance to a portfolio of local and international clients with special reference to the preparation of tax assessment, tax planning and consultancy services, Value Added Tax compliance, expatriate and personal tax services, tax litigation and investigations, and also buyers’ and vendors’ cross-border due diligence assignments.
Michael is an ACCA affiliate and has recently completed his studies with the Chartered Institute of Taxation where he obtained an Advanced Diploma in International Taxation. Michael is also a member of the Malta Institute of Accountants and the Malta Institute of Taxation.
Malta's new VAT and Gaming Tax framework marks a strategic shift for iGaming operators. Learn how VAT recovery and tax consolidation reshape compliance and profitability.
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.
Discover how the EU Public Country-by-Country Reporting (CbCR) Directive (EU 2021/2101) impacts multinational enterprises operating in Malta. Learn about compliance thresholds, reporting obligations, deadlines, and anti-avoidance measures under the Companies Act. Stay informed on how to meet tax transparency requirements and avoid penalties.
Partner | Head of Tax, Wealth Management and Family Offices