Fenech & Fenech Advocates

Malta has published the Individual Tax Programme Rules, which will come into force on 1 January 2027. The new framework consolidates the existing Global Residence Programme, Residence Programme, Malta Retirement Programme and United Nations Pension Programme into a single regime comprising four distinct tax status categories. The rules retain the 15% tax rate applicable to qualifying foreign-source income remitted to Malta, whilst introducing revised eligibility criteria, minimum tax thresholds, property requirements and ongoing compliance obligations. The new framework will be of particular interest to individuals and retirees looking to relocate to and make Malta their home. A transition period for applicants under the current existing TRP, GRP and MRP has been introduced. For more information please contact tax@fenechlaw.com #TaxProgrammes #PersonalTax #Malta

Associate Paul Felice, from our Corporate and Commercial Department, examines how the CJEU is addressing jurisdiction in an increasingly digital world. Focusing on the Falco and VariusSystems judgments, this article explores how courts determine where a digital service is “performed” for the purposes of the Brussels Recast Regulation. Read more: fenechlaw.com/insights/juris… #CommercialLaw #DigitalServices #CJEU #Malta

Members of our Shipping team, Ann Fenech, Adrian Attard, Martina Farrugia, Daniel‑Luc Farrugia and Lara Saguna Axiaq, have co‑authored the Law & Practice and Trends & Developments chapters for the Chambers Shipping 2026 Global Practice Guide for Malta. Read more: fenechlaw.com/insights/chamb… Chambers and Partners #ChambersGlobalPracticeGuide #Shipping #Malta

Thomas Bugeja, Partner within the Corporate and Commercial Department, will be attending SBC Summit Malta 2026 being held on the 28-30 April. If you would like to schedule a meeting, please contact thomas.bugeja@fenechlaw.com. #SBCSummitMalta2026 #iGaming #Malta SBC GAMING https://t.co/4yz6yIKGjS

Matteo Muscat Filletti is a Trainee within the Financial Services and Aviation Departments at Fenech & Fenech Advocates. Read more: fenechlaw.com/people/matteo-… #TeamGrowth #Spotlight https://t.co/TPmzes9OxV