2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Malta foundations and trusts for family wealth, in depth: what a Maltese trust and foundation are (Cap. 331 and the Civil Code Second Schedule), the tax routes (trust default allocation, the article 27D(1) company election, foundation company treatment or trust election, and the final tax without imputation with its lock-in and floor), how beneficiaries are taxed, foundation confidentiality and the trust beneficial owner register, duty on transfers in and out, and when a Malta vehicle does not help. Trigger on: Malta foundation tax, Malta trust tax, private foundation Malta, 27D election, family trust Malta.
Inheritance and succession in Malta for families: there is no inheritance tax as such, but duty on documents and transfers is due when Maltese property or shares pass on death. Covers the declaration causa mortis and its deadline, who pays, valuation, the family home and surviving spouse reliefs, family business relief, share notices, gifts to children and spouses, the reserved portion under the Civil Code, foreign heirs, and tax when inherited property is sold later.