Publications
Stay up to date with the latest information.
Audit and Assurance
Audit Confirmation Letters: Everything You Need to Know
August 5, 2022
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The Use of Confirmation Letters During the course of an audit, auditors are required to obtain sufficient audit evidence on the basis of which to ...
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Why Internal Auditing Is Crucial for Your Business
July 13, 2022
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Introducing Internal Auditing The word “audit” has now taken a new meaning. Before, an audit was only associated with the annual statutory audit conducted by ...
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Are you exempt from carrying out an audit?
February 4, 2021
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Did you know that you could be exempt from carrying out a statutory audit in Malta? Many asked us if it was possible to save ...
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Book-keeping and Accounts
Accounting In Malta, Tips & Tricks
July 22, 2022
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Regardless of how much money a company makes, efficient money management is one of the essential tools for successful businesses. A company’s books are the ...
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Why do I need book-keeping and accounts?
January 15, 2021
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Many small businesses and self-employed individuals question whether they should keep their accounting records up to date like big businesses. The simple answer to this ...
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Malta Publications
Customer Due Diligence – Why Does It Matter?
August 11, 2022
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Nowadays, everyone seems to be talking about customer due diligence. In the past couple of years in Malta, we’ve experienced a paradigm shift in the ...
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Typical Maltese Food You Must Try
November 3, 2021
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Maltese cuisine is known for its diverse mix of different Mediterranean cooking, which is influenced by the many countries that have conquered Malta over the ...
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What You Need to Know About Taxation in Malta
June 18, 2021
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Malta’s highly desired taxation system has made the country a favourite jurisdiction of choice for many foreign companies planning to relocate their business interests or ...
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35 Facts about the Maltese Islands
June 9, 2021
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1. The Maltese islands are an archipelago made up of 5 islands, 3 of which are inhabited: Malta, Gozo (Għawdex), Comino (Kemmuna). The other two ...
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Relocating
to Malta
January 14, 2021
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Are you thinking or considering to move to the islands of Malta? As the smallest EU member state, we have much to offer. This publication ...
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Taxation
Basic Must Know Maltese VAT
February 27, 2023
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Value-Added Tax (VAT) is a transaction-based tax, having nothing to do with how much income one earns in a particular year like income tax. This ...
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Participation Exemption Report
February 24, 2023
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Companies incorporated in Malta are treated as domiciled and residents in Malta and are subject to tax on their worldwide income and capital gains. Therefore ...
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Taxation of Shipping Enterprises in Malta
February 24, 2023
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When determining under which flag administration a vessel is to be registered, fiscal considerations will surely be of crucial importance. European Union Member States took ...
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Minimising Your Tax Burden Through the Full Imputation and Tax Refund Systems in Malta
July 29, 2022
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An Overview of Malta Situated as it is, in the middle of the Mediterranean, Malta is not only a popular tourist destination but also offers ...
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What are the benefits of consolidations?
March 2, 2022
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Congratulations if you have arrived at the stage where you are considering whether you need to consolidate your financial records. This is an important milestone ...
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Updates
I Incurred Tax Outside of Malta
April 3, 2023
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Navigating taxation laws can be challenging, especially when income is incurred outside of Malta. The taxability of an individual or company in Malta is determined ...
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The Tax Treatment of Rental Income
April 3, 2023
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Rental income may be taxed in two ways: Final withholding tax of 15% Taxpayers may opt to pay tax on all rental income at a ...
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Fiscal Unit Tax Payment Deadline
March 23, 2023
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UPDATE – Borg Galea & Associates would like to inform our clients that the tax payment deadline of 18 months following the end of the ...
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Apply for the €10-million Malta Enterprise Grant for Start-up Businesses
March 20, 2023
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Are you a small start-up business looking for government support to help establish and grow your enterprise? The Malta Enterprise Corporation has announced a new ...
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DAC6: Reportable Cross-Border Arrangements
March 8, 2023
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UPDATE – Borg Galea & Associates would like to inform our clients that an update to the DAC6 guidelines has been issued with updates to ...
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