Malta: Retirement, Superannuation & Pensions

In its latest global ranking, Forbes has once again recognised Malta as one of the top destinations for Americans and international retirees in 2026.

Malta has introduced a significant reform of its special tax residency framework. Effective from 1 January 2027, the new Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026) (hereinafter referred to as the “new Rules”) establish a unified regime governing Malta’s principal tax residence and retirement programmes.

CSB Group announces their presence at major industry events throughout 2026, including prestigious yachting festivals in Cannes and Monaco, gaming summits in Lisbon and Rome, and Malta's premier financial services conference. The firm also highlights recent regulatory updates affecting Malta's tax residence programs and ship registry authentication procedures.

Recent launch of public consultation on the proposed introduction of an auto-enrolment occupational pension regime in Malta

S.L. 123.204 gradually exempts pension income over a five-year period starting in 2022. Legal Notice 356 of 2024 has revised thresholds applicable to exempt pension income earned on or after 1 January 2025 for 2025 and 2026.

As the date of application of Regulation (EU) 2022/2554 (the "DORA Regulation") and Directive (EU) 2022/2556 (the "DORA Amending Directive") is drawing closer (17th January, 2025)...

Malta is a popular jurisdiction for expats and individuals looking for an EU base. There are, in fact, at least eight ways through which you can acquire a Malta Residence Permit, depending on your particular situation.

The Financial Intelligence Analysis Unit ("FIAU") has just published its AML/CFT Supervisory Plan for the year 2023/2024 ("Supervisory Plan 2023/2024").

Amplifying its efforts to crack down on U.S. taxpayers' use of Malta pension funds to attempt to achieve federal income tax savings, the IRS recently has issued proposed regulations...