Publications

Individuals and families acquiring property in Malta may do so either personally or through a corporate structure. For high-net-worth and internationally mobile clients, this choice is rarely driven by the acquisition itself, but rather by long-term planning, asset organisation, and ownership strategy. Property holding companies in Malta are frequently considered both at the point of purchase and as part of later restructuring exercises. This publication provides ahigh-level overview of how such structures are typically used, the considerations that arise, and why professional advice is essential before deciding on the most appropriate ownership approach.

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The December edition of Andersen European Employment Insights is now available! Prepared by Andersen's employment law experts across Europe, this issue delivers key updates on legislation, case law and regulatory developments from 20 jurisdictions.

Malta offers a clear, residence-based tax system suitable for American individuals seeking a stable EU base, structured mobility, or retirement options. This publication outlines the legal definition of tax residency, if, and when, Malta would tax foreign-source income, how this interacts with US worldwide taxation, and which residence routes Americans most commonly use. It also clarifies that Malta tax residency does not require citizenship status and provides practical considerations on managing dual reporting obligations.

Setting up a company in Malta remains a strategically attractive option for international groups, entrepreneurs and investors seeking a stable EU jurisdiction with a sophisticated legal system, extensive treaty network and business-friendly tax framework. This publication provides a high-level, practical overview of the key legal, tax and operational considerations involved in incorporating and operating a Maltese company. It is designed to inform decision-making at an early stage, while recognising that the optimal structure and tax outcome will always depend on the specific facts, business model and shareholder profile.

The November edition of Andersen European Employment Insights is now available! Prepared by Andersen’s employment law experts across Europe, this issue delivers key updates on legislation, case law and regulatory developments from 18 jurisdictions.

We are pleased to share the Andersen Guide to European Resident Non-Dom Regimes, with the contribution of leading private client tax specialists from countries with attractive tax regimes for expats. This new guide provides a comparative analysis of personal tax, tax residency, and immigration frameworks across major European expatriate domiciles, guiding high-net-worth individuals (HNWIs) and advisors seeking the appropriate destination for them and their families.

Entrepreneurs, family offices and HNW investors face a shifting European mobility landscape. Portugal is paralysed by delays and legal reforms, France and Italy are raising tax thresholds and regulatory friction, while Malta offers structured, legally sound alternatives. With its discretionary naturalisation route by merit and true permanent residence, Malta emerges as a credible base in the EU for long-term mobility, lifestyle and succession planning.

We are delighted to present the October edition of our European Employment Insights newsletter. In this issue, Andersen’s team of professionals from across Europe offers a comprehensive overview of the latest developments in employment law, regulations, case law, and collective agreements covering more than 19 countries.

The Civil Procedure Manual | Litigation & Arbitration by Andersen’s European Litigation & Arbitration team offers an in-depth overview of civil procedural rules and litigation practices across Europe. Designed as a practical reference for legal professionals and businesses, it covers key aspects such as case initiation, evidence and digital tools, interim measures, appeals, and enforcement of judgments. By highlighting both the commonalities and distinctions among European jurisdictions, the manual helps practitioners navigate cross-border disputes with enhanced clarity, predictability, and confidence.

September’s European Employment Insights newsletter by Andersen offers key updates on employment law across 18 European countries. This edition features a spotlight on Switzerland, highlighting 2025 reforms including job registration, wage-setting, and cross-border taxation. Country-specific developments include Austria’s digital works council ruling, Ireland’s gender balance rules, and Malta’s landmark aviation security agreement.

The August edition of Andersen European Employment Insights newsletter is now available! Prepared by Andersen experts across Europe, this issue covers the latest developments in employment law, regulations, and court rulings in 18 countries.

The Italy Lump Sum Tax Program presents an attractive route for high-net-worth individuals (HNWIs) seeking tax residency in a major European economy while maintaining efficiency and predictability in their global tax exposure.