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    Audit and Assurance
    Audit and Assurance
    See Overview
    • Financial statements audits
      Financial statements audits
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      Financial statement reviews
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      Financial statements compilations
    • IFRS
      IFRS
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      Audit quality monitoring
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      Global audit technology
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      Systems and risk assurance
    Business Consulting Services
    If you are in the process of expanding, diversifying or re-engineering your business, our advisory team can help you make better decisions. The combination of...
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    • General business consulting
      General business consulting
    • Market research
      Market research
    • Sustainability
      Sustainability is indeed a broad concept. Aside from mitigating the environmental changes caused by the interaction of the industrial world and society with nature, social and governance matters are subjected to increased public and government scrutiny, calling for the promotion of a sustainable performance agenda.
    • Business planning and performance improvement
      Business planning and performance improvement
    • Change and program management
      Change and program management
    • Business intelligence and analytics
      Business intelligence and analytics
    • Business valuation and litigation support
      Business valuation and litigation support
    • Business process outsourcing and consulting
      Business process outsourcing and consulting
    • Family business consulting
      Our business solutions for family businesses center on alignment of all aspects of the family and business, including culture, vision, mission, values, governance, ownership, leadership, communication and policy development.
    • Quantitative small caps
      Grant Thornton has a wide professional network with a vast array of technical skills that is coupled with a drive to understand the business problem; we can set up the most efficient financial risk management structure that fits your underlying business structure and your risk appetite.
    • Data analytics
      Data analytics is the process through which businesses leverage data to gain actionable insights and enhance their performance. This is based on a solid foundation of well-organised and accurate data. Many businesses have a large amount of data at their disposal however, most of them do not have the expertise to analyse the available data.
    Business Process Solutions
    Business Process Solutions
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    • Bookkeeping & financial accounting
      Bookkeeping & financial accounting
    • Payroll and personnel administration
      Payroll and personnel administration
    • Direct and Indirect tax compliance
      Tax compliance within outsourcing
    • Compilation of financial statements
      Compilation of financial statements
    • Business process outsourcing
      Business process outsourcing including back office and secretarial
    • Family business consulting
      Family business consulting
    • Startups
      Startups
    • Company formation
      Company formation
    • BOR
      Entities in Malta, including companies, partnerships, foundations, trusts and associations, have an obligation to disclose the ultimate beneficial owner/s (physical person) of the entities. A beneficial owner is defined as the individual (s) who ultimately owns or controls a legal entity or arrangement through direct or indirect ownership of a sufficient percentage of the shares or voting rights or ownership interest in that entity.
    Business Risk Services
    Business Risk Services
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    • Internal audit
      Internal audit
    • Risk management and internal controls consulting
      Risk management and internal controls consulting
    • Governance and risk management
      Governance and risk management
    • Regulatory services
      Regulatory services
    • Risk modelling services
      Risk modelling services
    • Forensic and investigation
      Forensic and investigation
    • Compliance audit
      A compliance audit is a detailed review which focuses on whether an organisation is in conformity with statutory laws as well as internal rules and decisions. This type of audit also assesses the effectiveness of an organization’s internal controls by identifying weaknesses in compliance processes whilst finding measures to enhance such processes.
    Citizenship
    With its balmy Mediterranean climate and favourable business environment, Malta is the ideal place to relocate your family and/or your business.
    See Overview
    • Citizenship by naturalisation
      The Maltese Citizenship Act (Cap 188) establishes who may become a citizen of Malta by naturalisation, provided that the applicant satisfies the relative provisions.
    • Citizenship for Exceptional Services by Direct Investment
      With the continuously changing global dynamics and evolving geopolitics, there is an ever-growing number of highly-talented high-net-worth individuals who are willing to invest and relocate to give themselves and their family members the chance to broaden their horizons and become part of a welcoming community.
    • Grant of Citizenship for Exceptional Services
      Malta has enacted legislation which extends to individuals providing excellent or manifestly superior contributions in the fields of science, research, sports, arts and culture as well as people of exceptional interest to the Republic of Malta, the right to become Maltese citizens.
    • Acquisition of citizenship by registration
      The Maltese Citizenship Act (Cap 188) establishes who can register as a citizens of Malta. The Act was amended on 1st August 2007, this making it possible for second and subsequent generations born abroad to acquire Maltese citizenship by registration.
    Family businesses
    Our business solutions for family businesses center on alignment of all aspects of the family and business, including culture, vision, mission, values,...
    See Overview
    • Maltese Family Businesses Resource Centre
      For over 30 years Grant Thornton’s advisory teams have assisted family businesses in navigating the challenges of leadership and succession across generations
    • Grooming
      Preparing the next generation for leadership and ownership is an integral part of any succession process. Grant Thornton can help formulate the necessary grooming plan for all the potential successors.
    • Tax services
      Using a combination of reason and instinct, we can work with clients to develop a strategy that helps them understand and manage their tax liability in a transparent and ethical way.
    • Governance
      Having a proper governance structure is essential to ensure that the family and business strategies are achieved. Grant Thornton can advise on this, and facilitate the implementation of the ideal governance structure based on the exact scenario.
    • Ownership succession
      Letting go of your family business is difficult for all owners and even more so for founders; however, in a family business the additional challenge presented by the family component increases the complexity of this process. Our team of family business advisors will ensure that such ownership issues are dealt with in an effective and structured approach.
    • Exit strategies
      There are many 'exit strategies' that need to be considered to minimise the risk of conflict. They can arise from the eventual exit of a family member from the ownership ranks and can have many causes. See how we can help.
    • Management succession
      By implementing our family business guidelines to family succession and a proper governance structure, the management succession process can be completed with minimal conflict and will result in the most competent successor being chosen.
    Grants and Funding
    At Grant Thornton, we specialise in providing comprehensive assistance to navigate the complex landscape of National and European Union (EU) funding. Our team...
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    Digital Consulting
    Transform the way you go about your business, through the power of digital.
    See Overview
    • DORA Consultancy
      Firms within the financial sector face a critical imperative to fortify their operational resilience in the digital sphere. Get ahead & prepare for DORA!
    • Cyber security Consultancy
      Whether you are a multinational corporation, a small business, or an individual, the digital realm holds equal importance for us all.
    • Digital Transformation
      Build a solid foundation to fuel business reinvention and gain the flexibility you need to succeed through digital transformation.
    • IT Audit and Assurance
      Information systems procedures have evolved drastically, but so have hacking techniques. Assess your IT resilience & protect your firm!
    • Fintech and Innovation
      Are you ready to explore the fintech space? Grant Thornton is able to guide you from start to finish.
    • Case Studies
      Digital transformation has transitioned from being an option to a necessity. The race is on... The question is, are you ready?
    Recovery and reorganisation
    Recovery and reorganisation
    See Overview
    • Operational and financial restructuring and reorganisation
      Operational and financial restructuring and reorganisation
    • Recovery
      Recovery
    Regulatory Services
    Regulatory Services
    See Overview
    • Financial regulatory services
      Financial regulatory services
    • GDPR consultancy
      The General Data Protection Regulations (GDPR) have transformed the way we handle personal data. This regulation is a game-changer for businesses operating within the EU, or the handling of EU citizens' data worldwide.
    • Ship and aircraft registration
      Ship and aircraft registration
    • Medical cannabis licensing in Malta
      A study published in 2018 by market intelligence and strategic consultancy firm Prohibition Partners, has forecasted that the European cannabis market will be valued €115.7 billion by 2028. According to the same study, while patient numbers are currently below 100,000 across the region, their number is set to grow to over 30 million in the next decade. In 2018 Malta introduced a bill to legalise the use of medical marijuana and attract companies willing to produce high-grade medical cannabis for the European market.
    • Trust and trustee services
      As an entrepreneur, business owner, parent or guardian, you will want to ensure that whatever happens in the future, the rewards from your hard work can be protected as efficiently as possible. Grant Thornton Fiduciaire Limited (Grant Thornton) understands this and provides a professional and holistic trust management service.
    • Family trusts
      The law establishes the requirement of a license for one to be able to act as a trustee subject to certain limited exceptions. One such exception is found in the Rules for Trustees of Family Trusts which provide for an exception to this rule where a trust is set up to hold property settled by a settlor or settlors for the present and future needs of family members or of family dependants who are clearly identifiable.
    Residence and Citizenship
    Grant Thornton is authorised and regulated by the Government of Malta to handle and submit applications for both citizenship applications as well as residence...
    See Overview
    • Programmes
      Grant Thornton is authorised and regulated by the Government of Malta to handle and submit applications for both citizenship applications as well as residence permits under the various residence programmes available in terms of Maltese law.
    • Ordinary residency in Malta
      Any EU, EEA or third country national who resides in Malta for more than 3 months is obliged to apply for a Residence Permit. There are various grounds upon which an applicant may apply to require a residence permit, including: Self-Sufficiency, Employment or Self-Employment, Family Members, Permanent Residence, Study Purposes.
    • Qualifying Employment in Aviation Rule
      Malta provides qualified persons employed in the field of aviation with an opportunity to enjoy a 15% flat personal tax rate on income generated from their direct employment in Malta. For a candidate to qualify, their annual income must exceed €45,000. This does not include the value of fringe benefits and applies to the derived income received from an eligible office.
    • Qualifying Employment in Innovation and Creativity (Personal Tax) (Amendment) Rules, 2019
      These Rules allows persons employed in a role directly engaged in carrying out, or management of research, development, design, analytical or innovation activities, to enjoy a 15% flat personal tax rate on income generated from their direct employment in Malta.
    • Qualifying Employment in Maritime and Offshore Oil & Gas Industry Rule
      Malta provides qualified persons employed in the field of aviation, with an opportunity to enjoy a 15% flat personal tax rate on income generated from their direct employment in Malta.
    • Nomad Residence Permit
      The NOMAD residence permit, which was launched in June 2021, allows third-country nationals who would normally require a Visa to travel to Malta, to retain their current employment based in another country whilst legally residing on the island.
    Related insights:
    Applying for residence in Malta
    RESIDENCY Applying for residence in Malta
    Any EU, EEA or third country national who resides in Malta for more than 3 months is obliged to apply for a Residence Permit. There are various grounds upon which an applicant may apply to require a residence permit
    01 Oct 2019
    Tax services
    Tax and regulatory
    See Overview
    • Direct international tax
      Direct international tax
    • Indirect international tax
      Indirect international tax
    • Global mobility services
      Global mobility services
    • Transfer pricing
      Transfer pricing
    • Estate planning
      Estate planning
    • Wealth advisory
      Wealth advisory
    • Regulatory and legal
      Regulatory and legal
    • Corporate tax services
      Corporate services
    • VAT
      At its simplest, VAT is a tax on consumption and is a multi-stage tax (ie applied at every stage of the production process), which is applied to both goods (ie tangible property) and services. Additionally, although the tax is ultimately borne by the consumer (by getting included in the price paid), responsibility for charging, collecting and passing the tax on to the tax authorities, rests with the supplier.
    • 2018 Amendments of the Income Tax Act
      The following is a brief overview of the new tax provisions introduced in 2018 by the Budget Implementation Act (Act VII of 2018) and other legislative enactments
    Transaction Advisory services
    Transaction Advisory services
    See Overview
    • Mergers and acquisitions
      Mergers and acquisitions
    • ESEF Reporting
      Our ESEF reporting service is tailored to assist listed companies in complying with the European Single Electronic Format (ESEF) requirements. As of 2020, ESEF is mandated for annual financial reports of issuers with securities listed on regulated markets. We provide services for mapping the taxonomy and generating audit/regulator-ready xHTML reports.
    • Prospects MTF
      As of 2016, small and medium-sized enterprises in Malta can access the capital markets through Prospects - a market of the Malta Stock Exchange (MSE) designed specifically for Small and Medium sized Enterprises (SME). Prospects offers a cost-effective opportunity for entities looking to raise up to €5 million per issue.
    • Project financing
      Project financing
    • Due diligence
      Due diligence
    • Valuations
      Valuations
    • Foreign direct investment
      Foreign direct investment (FDI) is the category of international investment that echoes the objective of obtaining a lasting interest by an investor in one economy in an enterprise resident in another economy.
    • Wholesale Securities Market
      WSM is a joint venture between the Malta Stock Exchange and the Irish Stock Exchange, combining the best of each partner’s processes and technical skills.
    Industries
    • Consumer goods
    • Public sector
    • Startups
    • Hospitality & tourism
    • Healthcare
    Transport Services
    Due to the breadth of expertise available, Grant Thornton can provide players in three main sectors of the transport industry; these being Maritime, Aviation,...
    See Overview
    • Aviation
      The Maltese Government is constantly remaining to improve the position as the best place to do business within the aviation industry through exhaustive tax agreements, powerful legislation, and many aviation professionals. This is the best time for airlines, financiers and aircraft owners to be located in Malta.
    • Maritime
      For Maritime, Grant Thornton provide direction with regards to VAT guidelines for yacht leasing, as well as ship and aircraft registration.
    • Automotive
      We offer a broad range of services relating to automotive, ranging from Transaction advisory, access to finance, business advisory, process and inventory management, tax advisory, audit and advisory, outsourced support services.
    Consumer goods
    The industry is emerging at a very fast rate. Consumers are building the industry by demanding lower prices and findings new ways to buy food and drinks,...
    See Overview
    Public sector
    Public sector
    See Overview
    iGaming
    With a sound jurisdiction that steers clear of bureaucracy and that has a proven track record, the iGaming industry in Malta is continuing to build on its...
    See Overview
    • Gaming Regulations
      Malta recently overhauled the framework regulating the iGaming sector. Going forward operators will still be required to obtain authorisation to carry out regulated activities.
    • Licensing Process
      Prior to submission all applicants are advised to go through a pre-application process with one of the MGA’s Licensing Officers. This will ensure that the application has been correctly compiled and all the key ingredients are present.
    Startups
    Startups
    See Overview
    Real estate
    Real estate
    See Overview
    • Malta Real Estate Investment Trust (REIT)
      As part of the 2019 budget, the government has pledged to introduce a Real Estate Investment Trust (REIT) framework in Malta.
    Hospitality & tourism
    The hospitality and leisure industry is going through a period of extraordinary, inevitable change and will look very different in 2020 than it does today. On...
    See Overview
    Healthcare
    Healthcare is a swiftly changing sector. Providers and commissioners of healthcare encounter the challenges of rising public expectations, an ageing...
    See Overview
    Financial services
    Financial services businesses engage in an increasingly complex and heavily regulated environment. Grant Thornton's multi-disciplinary Financial Services Group...
    See Overview
    • The Markets in Financial Instruments Directive (MiFID) II
      MiFID II aims to protect investors and make sure that financial markets operate in the fairest and most transparent way possible. Building on stock and investment trading regulation introduced in 2007 it sets to ensure a more integrated financial market.
    • Fintech and Innovation
      At Grant Thornton we help innovative firms and entities operating in the fintech space launch new propositions and grow their business. We also help established businesses transform and take advantage of the fintech revolution.
    • Asset Management
      At Grant Thornton we help innovative firms and entities operating in the fintech space launch new propositions and grow their business. We also help established businesses transform and take advantage of the fintech revolution.
    • Banking
      Grant Thornton combines local insight with global scale to help banks meet regulatory expectations, improve technology, and finance the right companies. If you’re looking for a partner in the banking industry, our expertise can make a difference
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      • Report - Shaping Malta's future: the emergence of a new norm
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      • An economic impact assessment of the 2019 Rolex Middle Sea Race
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      • Budget 2021 Highlights
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      • Social distancing vs sports: the invisible opponent
      • British expat in Malta? Here are your rights and obligations
      • COVID-19 what disclosures are businesses really making?
      • Sustainable development: a call for a harmonious balance in planning
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      • European Union approves Capital Markets Recovery Package
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      • CEO succession in family businesses
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      • Grant Thornton Malta embarks on a coastal cleanup day
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      • Going beyond in your career
      • Report: Women in Business 2021
      • Reporting obligations in cross-border arrangements under the DAC6 Directive
      • An introduction to sustainable finance
      • How finding your brand’s voice will make you stand out from the competition
      • Shaping Malta’s Future returns this October
      • The evolution of money laundering from ancient China to the internet
      • Product digitisation and remote working are driving business sustainability
      • Championing risk management through sustainability
      • Malta and the great reset: sectors and skills that will drive growth
      • Malta Budget 2022
      • The hybrid office
      • The evolution of corporate finance and digital economy
      • Malta and the Great Reset: sectors and skills that will drive growth
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      • Embracing the digital revolution
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      • Malta’s new nomad residence permit
      • Corporate advisors for Dizz Groupto assist with raising finance
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      • The MGA’s New Policy on Operators Leveraging Virtual Assets
      • MFSA publishes Virtual Financial Assets Rules for VFA agents
      • FIAU Risk Evaluation Questionnaire 2023
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      • Malta passes bills regulating DLTs and virtual currencies
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      • Board Gender Diversity - Conclusions and Recommendations
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      • Trading Places: Businesses shift trade routes in preparation for economic recovery
      • Staying one step ahead
      • High Risk and Non-Cooperative Jurisdictions - Updated list - June 2023
      • ESAs Launch Public Consultation on DORA Implementation
      • Leveraging ISO 31000 for Effective Risk Management on all lines of defence
      • A Comprehensive Overview and Its Impact on Businesses
      • Embracing ISO 31000 Principles for practical Risk Management
      • Striking the balance between Innovation and Responsibility
      • High Risk and Non-Cooperative Jurisdictions - Updated list - October 2023
      • Latest updates on DORA: The second wave of policy mandates is now available for public consultation
      • Virtual CISO: The Cornerstone of Modern Cyber Security
      • EBA's ‘Travel Rule Guidelines' Consultation Paper
      • Elevating your Video Games Business in Malta
      • EBA extends its ML/TF Risk Factor Guidelines to include CASPs
      • Malta's nomad residency - a Mediterranean home for globe trotters
      • Unlocking Tax Efficiency: The Notional Interest Deduction (NID) Explained
      • Green Finance in Malta: A step-by-step guide to issuing your first Green Bond
      • Welcome to the world of Transfer Pricing
      • High Risk and Non-Cooperative Jurisdictions - Updated list - February 2024
      • Navigating the Future of Small Commercial Yachting: Introducing the Small Commercial Yacht Code
      • Horizon Support Schemes
      • Harness the Power of Malta’s Micro-Invest Scheme
      • Tax credits scheme for Businesses investing in EV vehicles and charging infrastructure
      • Decoding the 2023 National Risk Assessment: Charting Paths for a Resilient Future Against Financial Crimes
      • Introduction of 12% reduced VAT rate
      • Attracting Global Talent | A Closer Look at Article 6 of the Income Tax Act
      • The Enforcement Factsheet | Grant Thornton
      • Accelerated deductions in respect of Intellectual Property and Intellectual Property Rights
      • Financial Institutions Rulebook up for Review
      • Stronger EU rules to fight financial crime - the new EU AML Authority (AMLA)
      • Stronger EU rules to fight financial crime - proposed EU Directive targeting corruption among officials
      • High Risk and Non-Cooperative Jurisdictions - June 2024
      • High Risk and Non-Cooperative Jurisdictions - February 2024
      • The Vital Role of Compliance Audits
      • The Power of Effective Employee Incentive Schemes
      • Remote Work: A Catalyst for Change Across Europe
      • The EU at a Crossroads: Regulatory Reforms and Taxation in Focus
      • Financial Institutions UPDATE: New Rulebook and Return Released
      • VAT In The Digital Age
      • New VAT Rules for Virtual Events
      • Strategic Opportunities for Forward-Thinking Businesses
      • Leveraging Malta's Emerging Tech Ecosystem
      • The VAT Consequences of Transfer Pricing Adjustments
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          • Grant Thornton Enables Digital Transformation for Planet Play
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