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Empowering individuals and organisations to identify, prevent and respond to fraud

The Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules have recently been published, under legal notice 250 of 2025, with the aim to attract highly qualified senior professionals to Malta by offering a flat tax rate of 15% to individuals holding eligible offices within single or multi family offices, back office service provides, and treasury management operations.

A “Fringe benefit” refers to any benefit provided or deemed to be provided by reason of an employment or office. Article 4(1)(b) of the Income Tax Act taxes gains or profits arising from any employment or office, including the value of any benefit provided by reason of any employment or office. Although fringe benefits have the nature of normal income they have certain characteristics which warrant special regulation. The Fringe Benefits Rules (SL 123.55) were prescribed in order to ensure that no doubts are raised as to the taxation of fringe benefits, establish in which circumstances and to what extent are fringe benefits subject to tax, and determine their value. The Commissioner for Tax & Customs has published a guide which explains the provisions contained in the Rules.

Explore the measures announced in the Malta Budget 2025.