Regulatory Alerts2025-11-03
Added · Updated
Joint MFSA and MTCA Communication on the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules, 2025
The Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules, 2025 introduce a reduced 15% tax rate for senior employees holding eligible offices in Malta. Eligibility requires emoluments of at least €65,000, with the threshold increasing by €10,000 every five years, and employment must be with specific undertakings confirmed by the MFSA. The benefits apply for an initial five-year period, extendable by two further five-year terms, and apply with effect from the year of assessment 2026.
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