Christine Ann Galea
Tax Transformation Leader
- Tax Advisory
Formation
International Tax Advisory
Cross-border tax planning is never one-size-fits-all. We advise entrepreneurs, private individuals and high-net-worth clients on every tax question surrounding Malta - from exit tax planning and structuring through to ongoing compliance. Honest, legally sound, built on substance.
Since 2013 - CSP Class C - Serving international clients
When you relocate your residence, structure a business internationally or manage wealth across borders, you are facing a web of national tax laws, international treaties and regulatory requirements. The question is not whether something can be optimised. It is whether the structure you choose will survive scrutiny.
That is exactly where we come in. Our international tax advisory combines Maltese and international tax law with a clear-eyed view of your actual living and business situation. We do not develop theoretical models that look good on paper. We build structures that hold up in front of HMRC, during tax investigations and in everyday practice.
In over 70 per cent of initial consultations, we advise against proceeding - because the conditions are not right or the expected benefit does not justify the risk. When we do advise, we do it properly. And when it does not fit, we say so.
Services
- Tax Analysis and Risk Assessment
- We review your starting position in your home country, assess the risks around a change of residence and identify tax pitfalls - before you make any decisions.
- International Tax Planning
- Development of a tailored tax strategy covering income, capital gains, dividends and disposal proceeds - aligned with your personal and business circumstances.
- UK Departure and Arrival Planning
- Advisory on the Temporary Non-Residence rule, the abolition of the non-dom remittance basis, IHT long-term resident tail, tax residence status and what a clean break from UK taxation actually requires in practice.
- Structuring and Holding Advisory
- Setting up and optimising holding structures, participation companies or foundations - where it genuinely makes tax and commercial sense.
- Corporate Tax Compliance
- Preparation and filing of tax returns, support with the refund system, VAT registration and ongoing documentation with the Maltese authorities.
- Double Tax Treaties
- Application and optimisation of DTT provisions for capital flows, services and participations - including avoidance of treaty overrides and hybrid mismatches.
- Coordination with Your Home Country
- Liaison with your local tax adviser, clarification of implications for National Insurance, pensions and inheritance tax.
- Ongoing Tax Support
- Continuous support on tax matters, HMRC enquiries and regulatory changes - available as a standing engagement including accounting and compliance.
Who benefits
- Entrepreneurs with an international setup - You already run a business in the UK and are exploring whether a holding structure or relocation to Malta makes sense
- Individuals considering a change of residence - You are planning to move your centre of life to Malta and need clarity on the Temporary Non-Residence rule, the post-2025 non-dom landscape, substance requirements and properly severing your UK tax residence
- Digital Independents - Poker players, streamers, influencers or location-independent professionals who want to structure their income in a tax-compliant way
- High-net-worth individuals (HNWI) - You manage assets across multiple jurisdictions, hold participations or property internationally and need a coordinated tax strategy
- Investors with overseas assets - Capital gains, dividends, rental income or foreign participations require careful tax coordination
- Families with succession planning needs - You want to transfer wealth across generations in a structured manner while minimising tax risks on inheritance
Why DW&P
- Substance over theory - We do not advise by template. We test whether a structure is commercially, legally and personally viable. If it is not, we will tell you.
- Deep Malta specialisation - Years of experience in international tax structuring with a Malta focus. We know the system, the authorities and the pitfalls.
- Licensed CSP - As a CSP Class C (licensed Corporate Service Provider), we are authorised to set up, manage and represent tax structures in Malta before the authorities.
- Interdisciplinary team - Tax advisers, lawyers, auditors and CSP-licensed professionals working together. No handover gaps, no information lost in translation.
- Advisory from a team that understands what UK and international clients actually face. We know how HMRC thinks.
- Compliant before OECD/G20 reform - Our structures were already rule-compliant before the tightened international standards came in. Our clients barely had to adjust.
International Tax Advisory – Our capabilities
International Tax Planning
Tailored advisory on tax structuring for businesses and private individuals.
UK Departure Planning
Assessing your UK tax position - TNR rule, non-dom abolition, IHT tail - before you make the move.
Double Tax Treaties
Application and optimisation of DTT provisions for your situation.
Substance Requirements
Establishing and documenting genuine economic presence and substance.
Holding Structures
Setting up and managing holding, participation and group structures.
Corporate Tax Compliance
Tax returns, VAT registration, refund procedures and authority correspondence.
Profit and Dividend Planning
Structuring dividend flows, profit retention and exit strategies.
Expert Network
Access to specialist partners and international tax expertise.
Got an international tax question?
Book a free initial consultation. We will give you an honest answer on whether and how we can help.
International Tax Advisory – How it works
- 01
Initial Consultation
Analysis of your tax situation and objectives. Always free of charge.
- 02
Strategy Development
Creating a tailored tax strategy, aligned with your personal and business reality.
- 03
Documentation
Preparation and review of all required tax and corporate documents.
- 04
Authority Liaison
Coordination with tax authorities in Malta and your home country. Filing of relevant notifications.
- 05
Implementation
Executing the structure - whether holding setup, residence relocation or tax realignment.
- 06
Ongoing Support
Continuous guidance, monitoring of regulatory changes and adaptation to new requirements.
International Tax Advisory – Your contacts
Horst Wickinghoff
Senior New Business Manager
- Tax Advisory
- Company Formation
Matthew Mizzi
Tax Associate
- Tax Advisory
FAQ
Is Malta right for everyone who wants to reduce their tax bill?
No. We advise on an individual basis - and in the majority of cases we recommend against proceeding if the conditions are not met. Without genuine substance, real presence and tax transparency, a Malta structure is neither legal nor sensible.
How does your advisory differ from local tax advisers?
Local tax advisers know their own jurisdiction. We connect multiple jurisdictions from both a tax and legal perspective. That means we can see how relocating from the UK affects your Malta structure - and the other way round.
What does the advisory process look like?
After a free initial consultation, we analyse your situation, define clear objectives and develop a tailored strategy from there. During implementation, we work closely alongside you - with a dedicated point of contact.
I have told HMRC I am leaving and rented a flat in Malta. Is that enough?
No. Informing HMRC of your departure alone is not sufficient to be treated as non-resident for tax purposes. What matters is where your actual centre of life is - and you need to be able to demonstrate that if challenged.
Do you also advise on group structures or exit scenarios?
Yes. We support clients through business sales, restructurings, relocations and share-for-share exchanges - including tax valuations, documentation and mitigation of future HMRC enquiry risks.
Is all of this legal?
Yes. We work exclusively within the bounds of current legislation and international standards - OECD, CRS, EU directives. Tax optimisation is legal. Tax evasion is not. We know the difference inside out.
What is the FITWI regime, and is it an alternative to Malta's traditional tax system?
FITWI stands for Final Income Tax Without Imputation (Legal Notice 188/2025). It is an optional corporate tax regime for companies and trusts, not a programme for individuals: instead of 35% corporate tax followed by the 6/7ths refund, the company pays a final 15% tax with no refund to shareholders, and the election is locked in for five years. For most entrepreneurs it is therefore not an alternative, because the traditional system leads to an effective rate of around 5%. The often-quoted 15% with a €15,000 minimum tax belongs to Malta's residence programmes for individuals; for UK nationals, that is the Global Residence Programme. Whether FITWI makes sense for your situation is something we would work through in an initial consultation.
Client Voices
What trust looks like in practice.
Double Taxation
Lisa LangeTranslatedGoogle Review
Susan Meier