Dr Jean-Philippe Chetcuti TEP and Dr Priscilla Mifsud-Parker TEP examine Malta’s evolving single-family office model in STEP Journal, Issue 4 2026. Their article, The Maltese model, considers how trusts, private trust companies, holding structures and Notified Professional Investor Funds can operate within a coordinated Maltese legal and regulatory framework. The analysis focuses particularly on governance, fiduciary oversight, succession planning and the institutionalisation of internationally dispersed family wealth, while considering how Malta’s regulatory layering may support families whose assets, businesses and family members span several jurisdictions.

Malta’s Individual Tax Programme introduces a consolidated special tax status framework for international residents, retirees and United Nations pensioners from 1 January 2027. Qualifying foreign income received in Malta may be taxed at 15%, subject to category-specific minimum annual tax, property, pension and compliance conditions. This guide explains who may qualify, how the 15% rate interacts with Malta’s wider resident non-dom system, the treatment of Malta-source and other income, and why immigration residence, tax residence and special tax status must be assessed separately.

Dr Priscilla Mifsud Parker examined the challenges of family business succession and intergenerational wealth preservation in her STEP Journal article, “How to protect a legacy”, published in October 2019. Her analysis went beyond legal ownership structures to consider the family dynamics that often determine whether succession succeeds or fails. It highlighted the importance of involving the next generation in governance and investment decisions and considered trusts, foundations and private trust companies as structures through which family businesses can preserve continuity while reducing the risk of fragmentation.

The Malta Permanent Residence Programme (MPRP) remains a structured, rules-based permanent residence pathway for non-EU nationals seeking long-term stability and European access through Malta. In 2026, applicants typically qualify by demonstrating the programme’s minimum asset thresholds, committing to a qualifying property in Malta or Gozo (rent or purchase), paying the applicable government contribution and administration fee, and making a mandatory €2,000 philanthropic donation. Approval is subject to due diligence, documentary standards, and beneficiaries must continue to meet the requirements to maintain their status.

This guide explains what the Malta Permanent Residence Programme (MPRP) is, who it is designed for, and what it takes to qualify in 2026. It walks through the current eligibility and investment requirements (including the minimum asset thresholds, property rental or purchase route, government contribution, administration fees, and the mandatory philanthropic donation), who can be included as dependants, and how the application process works in practice – from engaging a licensed agent and submitting the file, through due diligence, approval in principle, biometrics, and residence card issuance. It also highlights annual compliance expectations and the most common pitfalls that delay outcomes.