Dr. Werner & Partners

Dr. Werner & Partners Dr. Werner & Partners is a multi-disciplinary consultancy law firm.

Many people still set up international structures expecting a degree of privacy. Under the Common Reporting Standard, th...
16/06/2026

Many people still set up international structures expecting a degree of privacy. Under the Common Reporting Standard, the relevant tax authorities already receive the information automatically each year.

CRS was developed by the OECD and adopted by more than 100 jurisdictions including Malta, which implemented it through the EU's DAC2 directive. A Maltese account held by a non-resident is reported to their country of residence, and an account held abroad by a Malta resident is reported back to Malta. It covers balances, interest, dividends and proceeds, and reaches into certain trusts and foundations.

The point is straightforward: transparency is the baseline. A structure built on genuine residence and real substance has nothing to fear from automatic exchange. We help clients reach that position: drwerner.com/en/services/hnwi-services

☀️🎉 Annual Summer Party 2026 🎉☀️On Friday, 12th June, we came together for our Annual Summer Party to celebrate and than...
13/06/2026

☀️🎉 Annual Summer Party 2026 🎉☀️

On Friday, 12th June, we came together for our Annual Summer Party to celebrate and thank our incredible employees for their dedication, commitment, and hard work throughout the year. 🙌💙

At Borg Galea Audit Ltd, we believe that a great company is built by great people. While we work hard every day to provide an exceptional service to our clients, we also believe in taking the time to celebrate our team and create memorable experiences together. 🤝✨

This year's event was packed with fun and laughter! 🏊‍♂️💦 From pool activities and team games 🎯🏐 to friendly competition, great conversations, and an evening BBQ 🍔🌭🔥, it was a fantastic day enjoyed by all.

As a company, we are proud to recognise and appreciate our employees just as much as we appreciate the trust and loyalty of our valued clients. 💙🙏 Our success would not be possible without the people who contribute to it every single day.

A special thank you also goes to our Directors 👏👏 for making events like these possible and for continually investing in our people, wellbeing, and company culture. 🌟

Thank you to everyone who joined us and helped make the day such a success! Here's to teamwork, friendship, and many more unforgettable moments together. 🥂🎊🌴

💙 ☀️ 🙌 🤝 🎉 🌟

You can owe Malta VAT without an office and without staff on the island. In 2026, three changes widened exactly where th...
11/06/2026

You can owe Malta VAT without an office and without staff on the island. In 2026, three changes widened exactly where that line falls.

The Budget Measures Implementation Act 2026 introduces three VAT changes that reach businesses with Malta exposure without being established there. Commencement is staged per measure across 2026 and 2027.

The first widens registration for non-established businesses, so supplying goods or services in Malta can trigger an obligation that did not previously exist. The second introduces an open market value rule for supplies between related parties where one side cannot fully recover VAT. The third extends the deemed-supply rules, so VAT can arise without a conventional sale.

These changes rarely announce themselves. They surface in an audit, or when a counterparty asks for a VAT number you do not have.

If your group has Malta exposure, the question is which measure applies to which transaction, and from when. Worth raising in your next compliance review.

Since the end of 2024, crypto-asset services across the EU have been governed by a single regulation. A firm issuing or ...
09/06/2026

Since the end of 2024, crypto-asset services across the EU have been governed by a single regulation. A firm issuing or dealing in crypto assets in the Union now needs authorisation from a national regulator.

The regulation is MiCA, the Markets in Crypto-Assets Regulation (EU 2023/1114), in full effect since 30 December 2024. It covers issuers of crypto assets and service providers such as exchanges and wallet providers.

In Malta, the competent authority is the Malta Financial Services Authority. Malta regulated crypto early through its Virtual Financial Assets framework, and several locally licensed operators moved into the MiCA regime with existing experience.

For a firm seeking authorisation, Malta offers a regulator familiar with the sector and EU passporting: once authorised in Malta, the firm can serve clients in every Member State without a separate licence in each one. Planning MiCA authorisation in Malta? Talk to us early, before the structure is settled: drwerner.com/en/contact/

This year, Sette Giugno does something quiet for everyone employed in Malta: it adds a day to their annual leave.The Sev...
07/06/2026

This year, Sette Giugno does something quiet for everyone employed in Malta: it adds a day to their annual leave.

The Seventh of June, one of Malta's five national holidays, falls on a Sunday in 2026. That triggers a rule many employers overlook. Under the 2021 amendment to the National Holidays and Other Public Holidays Act (Cap. 252), every public holiday falling on a weekend adds eight hours to a full-time employee's annual leave entitlement.

The basic entitlement for a 40-hour week is 192 hours, but it rises by eight hours for each weekend public holiday. In 2026 three holidays fall on weekends, Sette Giugno included, taking full-time staff to 216 hours rather than 192.

For any business employing people in Malta, this is a direct payroll matter. Treating a weekend holiday as lost, or omitting the extra leave, is among the more common errors among employers new to the island, and the kind the Department of Industrial and Employment Relations flags in reviews. If you employ staff in Malta, or plan to, our payroll team can walk you through how these rules apply: drwerner.com/en/services/payroll-malta

A crypto investor who had just relocated to Malta asked us: "My gains are tax-free now, right?"It is the assumption we h...
03/06/2026

A crypto investor who had just relocated to Malta asked us: "My gains are tax-free now, right?"

It is the assumption we hear most, and the answer is: it depends on what you do. Malta has no special crypto regime. It applies ordinary income tax principles, based on the purpose of each transaction.

Trading actively for profit looks like trading income, and is taxed as such. Holding a coin as a long-term store of value generally sits outside the capital gains rules, because coins are not listed as capital assets. A token that behaves like a security is treated like one.

So "tax-free" is the wrong frame. "Taxed according to what I actually do" is the right one, and it is worth mapping before, not after. Before building a structure around Malta, have the position mapped for your specific holdings: drwerner.com/en/crypto-taxes-malta

📚🍽️ Training Day at the Office! 🍽️📚Today, 2nd June 2026, our team came together for another engaging training day focuse...
02/06/2026

📚🍽️ Training Day at the Office! 🍽️📚

Today, 2nd June 2026, our team came together for another engaging training day focused on continuous learning, professional development, and knowledge sharing.

At our firm, we believe that learning is most effective when it is collaborative, interactive, and enjoyable. Throughout the day, our colleagues are expanding their expertise while also enjoying great food and good company, making the experience both productive and memorable.

Investing in our people remains one of our top priorities, and days like these help us grow stronger together as a team.

A big thank you to everyone involved in organising and delivering today's sessions, and to our Directors for their ongoing support of employee development initiatives.

For a non-EU family or entrepreneur, moving into the EU usually means high tax and heavy bureaucracy. Malta's Global Res...
30/05/2026

For a non-EU family or entrepreneur, moving into the EU usually means high tax and heavy bureaucracy. Malta's Global Residence Programme is the route that keeps it straightforward, and entirely legitimate.

The programme (Legal Notice 167 of 2013) is open to nationals from outside the EU, EEA and Switzerland who make Malta their base. What people come for is the package: an EU member state with English as an official language, a Mediterranean quality of life, and a clear, planned tax position rather than a grey area.

On the tax side, foreign income remitted to Malta is taxed at a flat 15%, with a minimum annual tax of €15,000, plus access to Malta's network of more than 70 double taxation treaties. In return, the programme expects real ties: qualifying property on the island, sufficient resources and full health cover.

It is a proper, structured route, not a shortcut, and it is not the right answer for everyone. That is the first thing we work out with a client.

As an Authorised Registered Mandatory, DW&P handles the whole move, from the tax analysis to residence and ongoing compliance: drwerner.com/en/services/relocation

Many company owners regard the beneficial ownership register as a one-off formality from incorporation. In Malta the reg...
29/05/2026

Many company owners regard the beneficial ownership register as a one-off formality from incorporation. In Malta the register is an annual obligation, and one that no longer reflects reality carries real penalties.

The Malta Business Registry holds the record of who ultimately owns or controls a company, and that record must be reconfirmed each year with the annual return, on the anniversary of registration. Accuracy depends entirely on keeping the record current. The cause is rarely deliberate. More often, a change simply never reaches the register: a new shareholder, a restructured holding, an additional nationality, a transfer of shares. Once the record diverges from the actual ownership, the exposure is genuine, with daily default penalties and criminal liability for false or misleading declarations, and the requirements have steadily tightened.

When was your register last checked against your actual ownership? If the answer is not obvious, our compliance team can review your beneficial ownership record before the next annual return: drwerner.com/en/services/compliance-services

The cheapest tax structure this year is often the most expensive one in five. Good planning is not about paying the leas...
28/05/2026

The cheapest tax structure this year is often the most expensive one in five. Good planning is not about paying the least today. It is about standing up to scrutiny tomorrow.

That is the lens DW&P brings to tax advisory for entrepreneurs, international companies and high-net-worth individuals around Malta.

The work runs from corporate tax planning that uses Malta's refund system and participation exemption, to applying double taxation treaties to cross-border income, to testing whether a structure has the substance current rules expect.

Substance keeps surfacing because transparency has become the norm: automatic exchange under CRS, DAC6 and DAC7 already gives tax authorities a clear view, and DAC8 extends it to crypto assets from 2026. Treaty access, in turn, depends on genuine residence and management. (Pillar Two, the global minimum tax, remains a large-group concern: Malta has used the EU derogation to defer it until the end of 2029, so it applies from 2030, and it only bites on groups with consolidated revenue above €750 million.)

A structure built on real activity and clean documentation is the one that lasts. When was yours last tested against the rules as they stand now?

Address

Triq Is-Salib Tal-ImriehelCentral Business District, Level 4, Zone 3
Birkirkara
CBD3020

Opening Hours

Monday 09:00 - 17:00
Tuesday 09:00 - 17:00
Wednesday 09:00 - 17:00
Thursday 09:00 - 17:00
Friday 09:00 - 17:00

Telephone

+35621377700

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