Malta has established itself to be one of the main global players in remote gaming following the establishment of its regulatory framework, which in this regard was the first of its kind in the EU. This has resulted in a flourishing gaming sector in Malta which is attributable to a number of factors, such as good regulation, an efficient tax system, the number of Maltese tax treaties, the flexibility of the Maltese company and the significant number of flexible residence schemes which are crucial in facilitating in moving key personnel to Malta.

The recent overhaul on the Gaming Licences in Malta, has sought to streamline the licensing processes for operators by reducing the number of available licences to two as follows:

• A B2B Licence- This licence is required for service providers providing critical or material services to the B2C Licence holder.
• A B2C Licence- This licence can be further split up into four kinds of licences, depending on the kind of betting service, the company will provide to its customers

In addition to the standard corporate taxation system, all gaming companies engaging in B2C business are charged a flat rate of 5% tax on their gross revenue. B2B Clients are except from Gaming Tax.

The attainment of Remote Gaming Licences are regulated by the Malta Gaming Authority which regulates and supervises all such licences in Malta. Submission of an application requires a detailed and proper preparation with all the procedures imposed by law. Once a licence is obtained, this is valid for 10 years.

At KSi Malta, our team of experienced professionals can assist you in a wide variety of services, such as:

• Assistance in Attainment of a license
• Corporate and Regulatory Compliance Advisory
• Corporate structuring
• Tax Advice
• Applications of Residence Schemes