MALTA
Italy
Malta
Tunisia
Law and Practice Contributed by: Rosanne Bonnici and Rebecca Diacono Fenech & Fenech Advocates
Contents 1. Tax p.389
5.2 Mechanism for Compensation p.399 6. Roles and Responsibilities of Fiduciaries p.400 6.1 Prevalence of Corporate Fiduciaries p.400 6.2 Fiduciary Liabilities p.400 6.3 Fiduciary Regulation p.400 6.4 Fiduciary Investment p.400 7. Citizenship and Residency p.400 7.1 Requirements for Domicile, Residency and Citizenship p.400 7.2 Expeditious Citizenship p.402 8. Planning for Minors, Adults with Disabilities and Elders p.402 8.1 Special Planning Mechanisms p.402 8.2 Appointment of a Guardian p.402 8.3 Planning for Incapacity p.403 8.4 Elder Law p.403 9. Planning for Non-Traditional Families p.403 9.1 Children p.403 9.2 Same-Sex Marriage p.403 9.3 Cohabitation and Unmarried Couples p.403 10. Charitable Planning p.404 10.1 Charitable Giving p.404 10.2 Common Charitable Structures p.404
1.1 Tax Regimes p.389 1.2 Exemptions p.392 1.3 Income Tax Planning p.393 1.4 Pre-Immigration and Exit Planning p.393 1.5 Taxation of Real Estate Owned by Non-Residents and Non-Citizens p.393 1.6 Stability of Tax Laws p.393 1.7 Transparency and Increased Global Reporting p.393 2. Succession p.393 2.1 Cultural Considerations in Succession Planning p.393
2.2 International Planning p.394 2.3 Forced Heirship Laws p.394 2.4 Marital Property p.395 2.5 Transfer of Property p.396 2.6 Transfer of Assets: Vehicle and Planning Mechanisms p.396 2.7 Transfer of Assets: Digital Assets p.397
3. Trusts, Foundations and Similar Entities p.397 3.1 Types of Trusts, Foundations or Similar Entities p.397 3.2 Recognition of Trusts p.398 3.3 Taxation of Trusts, Foundations and Similar Entities Located in Other Jurisdictions p.398 3.4 Tax Consequences of Fiduciary and Beneficiary Roles p.398 4. Family Business Planning p.398 4.1 Asset Protection p.398 4.2 Succession Planning p.399 4.3 Transfer of Partial Interest p.399 5. Wealth Disputes p.399 5.1 Trends Driving Disputes p.399
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