Malta has been building its reputation as a flexible-yet onshore EU domicile and is competing well with its larger and more established European competitors, which begs the question – Why are Fund Promoters choosing Malta?

The European Patent Convention (EPC) of 1973[1] is a regional treaty that grants applicants the possibility of obtaining a series of national patents in contracting states to the EPC by filing an application to this effect at the European Patent Office (EPO).

Legal Notice 429 of 2010 introduced the ‘Exemption on Royalties derived from Patents Rules’[1] (the Rules) issued (as subsidiary legislation) under the Malta Income Tax Act (Chapter 123 of the laws of Malta).